{"id":3531784,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3531784"},"modified":"2025-04-11T08:10:04","modified_gmt":"2025-04-11T08:10:04","slug":"consulta-vinculante-de-la-d-g-t-v-0905-2007-de-30-de-abril-de-2007","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-0905-2007-de-30-de-abril-de-2007\/","title":{"rendered":"Consulta Vinculante de la D.G.T. V 0905 &#8211; 2007 , de 30 de abril de 2007"},"content":{"rendered":"La Consulta Vinculante de la D.G.T. V 0905 &#8211; 2007, de 30 de abril de 2007, es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos (D.G.T.) en Espa\u00f1a, en la que se da respuesta a una consulta realizada por un contribuyente en relaci\u00f3n al Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF).<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por tanto, la Consulta Vinculante de la D.G.T. V 0905 &#8211; 2007, establece que las cantidades percibidas por prejubilaci\u00f3n est\u00e1n sujetas al IRPF, ya que cumplen con los requisitos establecidos en la legislaci\u00f3n para ser consideradas como rendimiento del trabajo, como son su vinculaci\u00f3n con una relaci\u00f3n laboral previa y su percepci\u00f3n en concepto de indemnizaci\u00f3n por la extinci\u00f3n de dicha relaci\u00f3n.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la D.G.T. V 0905 &#8211; 2007, de 30 de abril de 2007, es una resoluci\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-3531784","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 de la D.G.T. V 0905 &#8211; 2007, de 30 de abril de 2007, es una resoluci\u00f3n...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3531784","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=3531784"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3531784\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3531784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3531784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3531784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}