{"id":3525530,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3525530"},"modified":"2025-04-10T22:23:54","modified_gmt":"2025-04-10T22:23:54","slug":"consulta-vinculante-agencia-tributaria-v-1255-de-16-de-junio-de-2008","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-agencia-tributaria-v-1255-de-16-de-junio-de-2008\/","title":{"rendered":"consulta vinculante agencia tributaria v-1255 de 16 de junio de 2008"},"content":{"rendered":"La consulta vinculante V-1255 de la Agencia Tributaria, emitida el 16 de junio de 2008, trata sobre la deducci\u00f3n por inversi\u00f3n en vivienda habitual en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF). <\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La Agencia Tributaria responde que, en este caso, se aplica el criterio de la afectaci\u00f3n real del inmueble, es decir, el uso efectivo de la vivienda como vivienda habitual por parte de ambos c\u00f3nyuges. Adem\u00e1s, se establece que para poder aplicar la deducci\u00f3n por inversi\u00f3n en vivienda habitual, es necesario que la inversi\u00f3n se realice con anterioridad a la fecha en la que se realiza la declaraci\u00f3n del IRPF y que sea superior a 394.000 euros.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La consulta vinculante V-1255 de la Agencia Tributaria, emitida el 16 de junio de 2008, trata sobre la deducci\u00f3n&#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":[272],"class_list":["post-3525530","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2013"],"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 V-1255 de la Agencia Tributaria, emitida el 16 de junio de 2008, trata sobre la deducci\u00f3n...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3525530","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=3525530"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3525530\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3525530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3525530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3525530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}