{"id":3531868,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3531868"},"modified":"2025-04-11T08:18:05","modified_gmt":"2025-04-11T08:18:05","slug":"ejemplo-provision-garantias-no-deducible-aeat-2","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ejemplo-provision-garantias-no-deducible-aeat-2\/","title":{"rendered":"ejemplo provision garantias no deducible aeat"},"content":{"rendered":"El ejemplo de \u00abprovision garantias no deducible aeat\u00bb se refiere a un tipo de provisiones que no son aceptadas como gastos deducibles en la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a. Las provisiones son una partida contable que se realiza para estimar gastos futuros de la empresa y as\u00ed reflejar de manera m\u00e1s precisa su situaci\u00f3n financiera en el balance.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La AEAT establece que estas provisiones no son deducibles en el IRPF porque se consideran gastos no necesarios para la obtenci\u00f3n de los ingresos, ya que son obligaciones que pueden no llegar a materializarse. Por tanto, su deducibilidad no est\u00e1 permitida para evitar que se reduzca la base imponible del impuesto de manera injustificada. Sin embargo, si la obligaci\u00f3n garantizada se materializa, el gasto se podr\u00e1 deducir en el ejercicio en que se produzca.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El ejemplo de \u00abprovision garantias no deducible aeat\u00bb se refiere a un tipo de provisiones que no son aceptadas&#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-3531868","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":"El ejemplo de \u00abprovision garantias no deducible aeat\u00bb se refiere a un tipo de provisiones que no son aceptadas...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3531868","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=3531868"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3531868\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3531868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3531868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3531868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}