{"id":3532090,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3532090"},"modified":"2025-04-11T08:39:55","modified_gmt":"2025-04-11T08:39:55","slug":"art-97-6-renta","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/art-97-6-renta\/","title":{"rendered":"Art 97.6 Renta"},"content":{"rendered":"El Art\u00edculo 97.6 del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es una normativa que regula la tributaci\u00f3n de las rentas del trabajo obtenidas por trabajadores que se desplazan de forma temporal a Espa\u00f1a. Esta normativa se aplica a aquellos trabajadores que no residen de forma permanente en Espa\u00f1a, pero que realizan su trabajo en territorio espa\u00f1ol durante menos de seis meses al a\u00f1o.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el Art\u00edculo 97.6 establece tambi\u00e9n que estos trabajadores no est\u00e1n obligados a presentar la declaraci\u00f3n de la renta en Espa\u00f1a, salvo que perciban rentas distintas del trabajo que s\u00ed est\u00e9n sujetas a tributaci\u00f3n en el pa\u00eds.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 97.6 del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es una normativa que regula la&#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-3532090","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":"El Art\u00edculo 97.6 del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es una normativa que regula la...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3532090","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=3532090"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3532090\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3532090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3532090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3532090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}