{"id":3517693,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3517693"},"modified":"2025-04-10T10:13:08","modified_gmt":"2025-04-10T10:13:08","slug":"ripo-legal-de-interses-aplazamiento-de-pago-at","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ripo-legal-de-interses-aplazamiento-de-pago-at\/","title":{"rendered":"ripo legal de interses aplazamiento de pago AT"},"content":{"rendered":"El ripo legal de intereses es un indicador que establece el tipo de inter\u00e9s que se aplica a los pagos aplazados o fraccionados en el \u00e1mbito tributario en Espa\u00f1a. En el caso espec\u00edfico del aplazamiento de pago de impuestos, como es el caso del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF), este tipo de inter\u00e9s est\u00e1 regulado en el art\u00edculo 26.3 de la Ley General Tributaria.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Sin embargo, en el caso del IRPF, existe una disposici\u00f3n espec\u00edfica que establece un tipo de inter\u00e9s de demora todav\u00eda m\u00e1s elevado en determinados supuestos. Se trata del art\u00edculo 26.6 de la Ley General Tributaria, que establece que cuando el aplazamiento de pago se solicite por deudas tributarias correspondientes a retenciones e ingresos a cuenta del IRPF, el tipo de inter\u00e9s de demora a aplicar ser\u00e1 del 5%.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El ripo legal de intereses es un indicador que establece el tipo de inter\u00e9s que se aplica a los&#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":[273],"class_list":["post-3517693","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2014"],"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":"El ripo legal de intereses es un indicador que establece el tipo de inter\u00e9s que se aplica a los...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517693","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=3517693"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517693\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3517693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3517693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3517693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}