{"id":3517691,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3517691"},"modified":"2025-04-10T10:12:54","modified_gmt":"2025-04-10T10:12:54","slug":"adquisicion-caracter-derivativo","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/adquisicion-caracter-derivativo\/","title":{"rendered":"Adquisicion Caracter Derivativo"},"content":{"rendered":"La adquisici\u00f3n de car\u00e1cter derivativo hace referencia a la obtenci\u00f3n de ciertos derechos o bienes a trav\u00e9s de la adquisici\u00f3n de otro derecho o bien principal. En el \u00e1mbito del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a, esta figura se aplica principalmente en el \u00e1mbito de las operaciones financieras y en la adquisici\u00f3n de participaciones en empresas.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por otro lado, en el caso de la adquisici\u00f3n de participaciones en empresas, se considera derivativo cuando se obtiene una participaci\u00f3n en una empresa a trav\u00e9s de la adquisici\u00f3n de otra participaci\u00f3n, ya sea directa o indirectamente. En este caso, el valor de adquisici\u00f3n de la nueva participaci\u00f3n ser\u00e1 el valor de mercado de la participaci\u00f3n principal en el momento de la adquisici\u00f3n. Adem\u00e1s, en este caso tambi\u00e9n se aplicar\u00e1 el r\u00e9gimen de diferimiento fiscal, por lo que la ganancia o p\u00e9rdida patrimonial se integrar\u00e1 en la base imponible del IRPF en el momento de la venta de la nueva participaci\u00f3n.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La adquisici\u00f3n de car\u00e1cter derivativo hace referencia a la obtenci\u00f3n de ciertos derechos o bienes a trav\u00e9s de la&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[265],"tags":[271],"class_list":["post-3517691","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2012"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La adquisici\u00f3n de car\u00e1cter derivativo hace referencia a la obtenci\u00f3n de ciertos derechos o bienes a trav\u00e9s de la...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3517691"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517691\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3517691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3517691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3517691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}