{"id":3529331,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3529331"},"modified":"2025-04-11T04:21:27","modified_gmt":"2025-04-11T04:21:27","slug":"dgt-cv-22-2-00","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/dgt-cv-22-2-00\/","title":{"rendered":"Dgt Cv 22-2-00"},"content":{"rendered":"Dgt Cv 22-2-00 se refiere a una consulta vinculante realizada a la Direcci\u00f3n General de Tributos de Espa\u00f1a en el a\u00f1o 2000. Esta consulta se realiz\u00f3 con el objetivo de aclarar la tributaci\u00f3n en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de ciertas cantidades percibidas por un trabajador en concepto de dietas y kilometraje.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En su respuesta, la DGT indica que las cantidades percibidas por el trabajador en concepto de dietas y kilometraje est\u00e1n exentas de tributaci\u00f3n en IRPF siempre y cuando se cumplan una serie de condiciones. Entre ellas, se incluyen que los desplazamientos sean realizados en el ejercicio de la actividad laboral y que se justifique adecuadamente el gasto mediante la presentaci\u00f3n de facturas o recibos.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>Dgt Cv 22-2-00 se refiere a una consulta vinculante realizada a la Direcci\u00f3n General de Tributos de Espa\u00f1a en&#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-3529331","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":"Dgt Cv 22-2-00 se refiere a una consulta vinculante realizada a la Direcci\u00f3n General de Tributos de Espa\u00f1a en...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3529331","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=3529331"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3529331\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3529331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3529331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3529331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}