{"id":3524283,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3524283"},"modified":"2025-04-10T20:26:40","modified_gmt":"2025-04-10T20:26:40","slug":"articulo-55-rd4392007","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-55-rd4392007\/","title":{"rendered":"Articulo 55 Rd439\/2007"},"content":{"rendered":"El Art\u00edculo 55 del Real Decreto 439\/2007 es una norma que regula las retenciones del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En el caso de los rendimientos del trabajo, incluyendo salarios y pensiones, la retenci\u00f3n se determinar\u00e1 mediante la aplicaci\u00f3n de una escala de gravamen sobre la base de rendimiento. Esta escala var\u00eda en funci\u00f3n de la cuant\u00eda de los ingresos anuales del contribuyente, estableci\u00e9ndose un tipo m\u00ednimo del 19% y un m\u00e1ximo del 47%.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>Adem\u00e1s, el Art\u00edculo 55 tambi\u00e9n establece que los contribuyentes podr\u00e1n solicitar a la Administraci\u00f3n tributaria la aplicaci\u00f3n de un tipo de retenci\u00f3n distinto al establecido por defecto, siempre que puedan justificar la concurrencia de circunstancias que lo justifiquen.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 55 del Real Decreto 439\/2007 es una norma que regula las retenciones 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-3524283","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 55 del Real Decreto 439\/2007 es una norma que regula las retenciones del Impuesto sobre la Renta...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3524283","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=3524283"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3524283\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3524283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3524283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3524283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}