{"id":3528543,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3528543"},"modified":"2025-04-11T02:56:43","modified_gmt":"2025-04-11T02:56:43","slug":"determinacion-de-la-cuota-integra-estatal-cuando-la-base-liquidable-general-es-inferior-al-minimo-personal-y-familiar-del-contribuyente-2","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/determinacion-de-la-cuota-integra-estatal-cuando-la-base-liquidable-general-es-inferior-al-minimo-personal-y-familiar-del-contribuyente-2\/","title":{"rendered":"determinaci\u00f3n de la cuota \u00edntegra estatal cuando la base liquidable general es inferior al m\u00ednimo personal y familiar del contribuyente"},"content":{"rendered":"La determinaci\u00f3n de la cuota \u00edntegra estatal en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a requiere, en primer lugar, el c\u00e1lculo de la base liquidable general del contribuyente. Esta base se obtiene restando a la base imponible general (compuesta por los rendimientos del trabajo, rendimientos del capital, entre otros), las reducciones y deducciones permitidas por ley.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Sin embargo, en el caso de que la base liquidable general resulte ser inferior al m\u00ednimo personal y familiar establecido para el contribuyente, no se aplicar\u00e1 directamente la escala de gravamen del IRPF. En su lugar, se determinar\u00e1 una cuota \u00edntegra fija que corresponder\u00e1 al importe resultante de aplicar el tipo de gravamen m\u00ednimo (19%) sobre el m\u00ednimo personal y familiar.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La determinaci\u00f3n de la cuota \u00edntegra estatal en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) 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":[270],"class_list":["post-3528543","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2011"],"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 determinaci\u00f3n de la cuota \u00edntegra estatal en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3528543","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=3528543"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3528543\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3528543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3528543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3528543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}