{"id":3530166,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3530166"},"modified":"2025-04-11T05:43:50","modified_gmt":"2025-04-11T05:43:50","slug":"consulta-vinculante-de-la-d-g-t-v-2082-ndash-2011-de-16-de-septiembre-de-2011","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-2082-ndash-2011-de-16-de-septiembre-de-2011\/","title":{"rendered":"Consulta Vinculante de la D.G.T. V 2082 ? 2011 , de 16 de septiembre de 2011"},"content":{"rendered":"La Consulta Vinculante de la Direcci\u00f3n General de Tributos (DGT) V 2082\/2011, centrada en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a, fue emitida el 16 de septiembre de 2011 y versa sobre la tributaci\u00f3n de un contribuyente que reside en Espa\u00f1a pero recibe rentas de un fondo de inversi\u00f3n establecido en un pa\u00eds con un convenio de doble imposici\u00f3n en vigor.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Sin embargo, la DGT tambi\u00e9n aclara que, en caso de que el pa\u00eds de residencia del fondo de inversi\u00f3n no tenga la potestad para gravar estas rentas, el contribuyente deber\u00e1 declararlas en su IRPF espa\u00f1ol, pero podr\u00e1 deducir la cantidad ya tributada en el otro pa\u00eds, para evitar una doble imposici\u00f3n.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la Direcci\u00f3n General de Tributos (DGT) V 2082\/2011, centrada en el Impuesto sobre la Renta&#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":[273],"class_list":["post-3530166","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2014"],"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 Direcci\u00f3n General de Tributos (DGT) V 2082\/2011, centrada en el Impuesto sobre la Renta...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3530166","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=3530166"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3530166\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3530166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3530166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3530166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}