{"id":3517983,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3517983"},"modified":"2025-04-10T10:38:37","modified_gmt":"2025-04-10T10:38:37","slug":"consulta-d-g-t-v-0216-09-26-de-abril-2007","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-d-g-t-v-0216-09-26-de-abril-2007\/","title":{"rendered":"Consulta D.g.t V 0216-09 26 de Abril 2007"},"content":{"rendered":"La consulta es realizada por una empresa que opera en el sector de la distribuci\u00f3n de combustible y que est\u00e1 interesada en conocer si puede aplicar una reducci\u00f3n en la base imponible del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) por el beneficio obtenido en la venta de gas\u00f3leo bonificado a agricultores.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La Direcci\u00f3n General de Tributos, en su contestaci\u00f3n, se\u00f1ala que la reducci\u00f3n en la base imponible del IRPF solo puede aplicarse a actividades econ\u00f3micas en sentido estricto, es decir, aquellas que impliquen una organizaci\u00f3n de medios personales y materiales que persigan una finalidad lucrativa. En este sentido, si bien la venta de gas\u00f3leo bonificado a agricultores no supone una actividad econ\u00f3mica, la gesti\u00f3n de cobro por parte de la empresa distribuidora s\u00ed lo es.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La consulta es realizada por una empresa que opera en el sector de la distribuci\u00f3n de combustible y que&#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-3517983","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 consulta es realizada por una empresa que opera en el sector de la distribuci\u00f3n de combustible y que...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517983","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=3517983"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517983\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3517983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3517983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3517983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}