{"id":3521956,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3521956"},"modified":"2025-04-10T16:44:32","modified_gmt":"2025-04-10T16:44:32","slug":"consulta-vinculante-de-la-d-g-t-v-0655-2009-de-31-de-marzo-de-2009","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-0655-2009-de-31-de-marzo-de-2009\/","title":{"rendered":"Consulta Vinculante de la D.g.t. V 0655 &#8211; 2009 , de 31 de Marzo de 2009"},"content":{"rendered":"La Consulta Vinculante de la D.G.T. V 0655-2009 es un documento emitido por la Direcci\u00f3n General de Tributos de Espa\u00f1a en el a\u00f1o 2009, con fecha del 31 de marzo, en el que se resuelve una consulta presentada por un contribuyente en relaci\u00f3n a una operaci\u00f3n concreta en materia de Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF). <\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, en la consulta planteada se cuestiona si en el caso de que se trate de una permuta, y el consultante no tenga que liquidar el IRPF por la misma, debe tributar por la operaci\u00f3n como una ganancia patrimonial no justificada. En este sentido, la D.G.T. aclara que si se trata de una permuta, y esta no est\u00e1 sujeta a ganancias y p\u00e9rdidas patrimoniales, no existe obligaci\u00f3n de tributar por ella, aunque s\u00ed debe tenerse en cuenta a efectos de la imputaci\u00f3n de la renta imputada. <\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la D.G.T. V 0655-2009 es un documento emitido por la Direcci\u00f3n General de Tributos de&#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-3521956","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 0655-2009 es un documento emitido por la Direcci\u00f3n General de Tributos de...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3521956","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=3521956"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3521956\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3521956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3521956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3521956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}