{"id":3524674,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3524674"},"modified":"2025-04-10T21:04:01","modified_gmt":"2025-04-10T21:04:01","slug":"consulta-vinculante-de-la-d-g-t-v-1198-2009-de-22-de-mayo-de-2009","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-1198-2009-de-22-de-mayo-de-2009\/","title":{"rendered":"Consulta Vinculante de la D.g.t. V 1198 &#8211; 2009 , de 22 de Mayo de 2009"},"content":{"rendered":"La Consulta Vinculante de la D.G.T. V 1198-2009 es un documento emitido por la Direcci\u00f3n General de Tributos de Espa\u00f1a en mayo de 2009, en respuesta a una consulta realizada por un contribuyente sobre la tributaci\u00f3n de un contrato de arrendamiento de vivienda.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La D.G.T. resolvi\u00f3 que en estos casos, la totalidad de la renta recibida por el arrendamiento de la vivienda debe tributar en el IRPF, sin poder aplicar la reducci\u00f3n del 60% sobre la renta variable que se aplica en los contratos de arrendamiento de vivienda destinados a vivienda habitual.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, la Consulta Vinculante de la D.G.T. V 1198-2009 aclara que en los contratos de arrendamiento de vivienda en los que se establece una renta variable en funci\u00f3n del IPC, la totalidad de la renta recibida debe tributar en el IRPF, sin poder aplicar la reducci\u00f3n del 60% sobre la renta variable que se aplica en los contratos de arrendamiento de vivienda destinados a vivienda habitual.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la D.G.T. V 1198-2009 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-3524674","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 1198-2009 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\/3524674","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=3524674"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3524674\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3524674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3524674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3524674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}