{"id":3528089,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3528089"},"modified":"2025-04-11T02:13:46","modified_gmt":"2025-04-11T02:13:46","slug":"consulta-de-la-dgt-de-30-de-septiembre-de-2003","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-de-la-dgt-de-30-de-septiembre-de-2003\/","title":{"rendered":"Consulta de la Dgt de 30 de Septiembre de 2003"},"content":{"rendered":"La Consulta de la DGT de 30 de Septiembre de 2003 se refiere a la tributaci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en el caso de una sociedad mercantil que tiene acuerdos de distribuci\u00f3n con otras empresas en el extranjero.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Asimismo, la DGT indica que, en caso de que la sociedad mercantil realice pagos a empresas residentes en para\u00edsos fiscales, deber\u00e1 aplicar una retenci\u00f3n del 25% sobre el importe de las contraprestaciones correspondientes a dichos pagos, a no ser que se pueda acreditar que el beneficiario del pago est\u00e1 sujeto y no exento de IRPF en su pa\u00eds de residencia.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta de la DGT de 30 de Septiembre de 2003 se refiere a la tributaci\u00f3n del Impuesto sobre&#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-3528089","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 de la DGT de 30 de Septiembre de 2003 se refiere a la tributaci\u00f3n del Impuesto sobre...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3528089","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=3528089"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3528089\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3528089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3528089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3528089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}