{"id":3521044,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3521044"},"modified":"2025-04-10T15:20:15","modified_gmt":"2025-04-10T15:20:15","slug":"ejemplo-articulo-91-rd-10652007","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ejemplo-articulo-91-rd-10652007\/","title":{"rendered":"Ejemplo Articulo 91 Rd 1065\/2007"},"content":{"rendered":"El art\u00edculo 91 del Real Decreto 1065\/2007, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a, establece las reglas para la determinaci\u00f3n del tipo de gravamen aplicable en caso de conjunci\u00f3n de rentas.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el art\u00edculo establece que en caso de que existan rentas sujetas a tipos de gravamen distintos, se aplicar\u00e1n primero los tipos m\u00e1s altos a las rentas que correspondan a los primeros tramos de la base liquidable, y despu\u00e9s los tipos m\u00e1s bajos a las rentas restantes. Esto se hace para evitar que se apliquen tipos altos a la totalidad de las rentas, perjudicando la tributaci\u00f3n del contribuyente.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 91 del Real Decreto 1065\/2007, por el que se aprueba el Reglamento del Impuesto sobre la Renta&#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-3521044","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 91 del Real Decreto 1065\/2007, por el que se aprueba el Reglamento del Impuesto sobre la Renta...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3521044","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=3521044"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3521044\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3521044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3521044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3521044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}