{"id":3519420,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3519420"},"modified":"2025-04-10T12:50:17","modified_gmt":"2025-04-10T12:50:17","slug":"articulo-46-1-rgr","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-46-1-rgr\/","title":{"rendered":"Art\u00edculo 46.1 Rgr"},"content":{"rendered":"El art\u00edculo 46.1 del Reglamento General de Renta (Rgr) de Espa\u00f1a se refiere al concepto de Incremento de Patrimonio que se puede obtener a trav\u00e9s de la transmisi\u00f3n de bienes y derechos.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En el segundo p\u00e1rrafo, se especifica que el valor de adquisici\u00f3n ser\u00e1 el que resulte de aplicar los coeficientes de actualizaci\u00f3n establecidos por ley para cada ejercicio fiscal. En caso de que no exista un coeficiente espec\u00edfico para el bien o derecho transmitido, se aplicar\u00e1 el coeficiente medio correspondiente al a\u00f1o de adquisici\u00f3n.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, el art\u00edculo 46.1 del Rgr establece las reglas para determinar el Incremento de Patrimonio en caso de transmisiones de bienes y derechos, teniendo en cuenta el valor de adquisici\u00f3n y los coeficientes de actualizaci\u00f3n establecidos por ley.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 46.1 del Reglamento General de Renta (Rgr) de Espa\u00f1a se refiere al concepto de Incremento de Patrimonio&#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-3519420","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":"El art\u00edculo 46.1 del Reglamento General de Renta (Rgr) de Espa\u00f1a se refiere al concepto de Incremento de Patrimonio...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3519420","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=3519420"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3519420\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3519420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3519420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3519420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}