{"id":3524041,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3524041"},"modified":"2025-04-10T20:04:12","modified_gmt":"2025-04-10T20:04:12","slug":"art-24-6-ley-irnr","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/art-24-6-ley-irnr\/","title":{"rendered":"Art. 24.6 Ley Irnr"},"content":{"rendered":"El art\u00edculo 24.6 de la Ley del Impuesto sobre la Renta de no Residentes (IRNR) de Espa\u00f1a establece un r\u00e9gimen especial para aquellos contribuyentes que obtengan rentas procedentes de pa\u00edses con los que Espa\u00f1a tenga suscrito un Convenio para evitar la doble imposici\u00f3n internacional. Esto se denomina \u00abr\u00e9gimen de exenci\u00f3n por reinversi\u00f3n de beneficios\u00bb.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En caso de que la reinversi\u00f3n no sea total, se establece un l\u00edmite de exenci\u00f3n del 85% de los beneficios obtenidos. Adem\u00e1s, se establecen ciertas limitaciones sobre los tipos de rentas que pueden ser exentas, excluyendo, por ejemplo, los intereses, rentas de capitales mobiliarios o dividendos de acciones.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, el art\u00edculo 24.6 de la Ley del IRNR permite a los contribuyentes obtener una exenci\u00f3n de impuestos sobre los beneficios obtenidos en Espa\u00f1a, siempre y cuando se cumplan ciertos requisitos y se reinviertan en el pa\u00eds. Este r\u00e9gimen busca evitar la doble imposici\u00f3n internacional y fomentar la inversi\u00f3n extranjera en Espa\u00f1a.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 24.6 de la Ley del Impuesto sobre la Renta de no Residentes (IRNR) de Espa\u00f1a establece un&#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-3524041","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 24.6 de la Ley del Impuesto sobre la Renta de no Residentes (IRNR) de Espa\u00f1a establece un...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3524041","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=3524041"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3524041\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3524041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3524041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3524041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}