{"id":3519776,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3519776"},"modified":"2025-04-10T13:23:13","modified_gmt":"2025-04-10T13:23:13","slug":"consulta-vinculante-de-la-d-g-t-v-0289-2006-de-17-de-febrero-de-2006","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-0289-2006-de-17-de-febrero-de-2006\/","title":{"rendered":"Consulta Vinculante de la D.g.t. V 0289 &#8211; 2006 , de 17 de Febrero de 2006"},"content":{"rendered":"La Consulta Vinculante de la D.G.T. V-0289\/2006 es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a, que tiene como objetivo aclarar un concepto espec\u00edfico relacionado con el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF).<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La D.G.T. concluy\u00f3 que, en este caso, se trataba de una operaci\u00f3n sujeta al IVA, ya que el inmueble hab\u00eda sido adquirido por la persona consultante en su calidad de empresario o profesional, por lo que su posterior venta deber\u00eda ser considerada como una actividad empresarial sujeta a dicho impuesto.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la D.G.T. V-0289\/2006 es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a,&#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-3519776","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 Vinculante de la D.G.T. V-0289\/2006 es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a,...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3519776","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=3519776"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3519776\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3519776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3519776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3519776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}