{"id":3532659,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3532659"},"modified":"2025-04-11T09:33:17","modified_gmt":"2025-04-11T09:33:17","slug":"articulo-27","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-27\/","title":{"rendered":"articulo 27"},"content":{"rendered":"El art\u00edculo 27 del Real Decreto Legislativo 5\/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a, se refiere a las retribuciones en especie a incluir en la base imponible del impuesto.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el art\u00edculo 27 detalla que otras prestaciones, beneficios o utilidades concedidas por el empleador, ya sea en efectivo o en especie, se considerar\u00e1n tambi\u00e9n retribuciones en especie y, por tanto, estar\u00e1n sujetas al IRPF. Ejemplos de estas prestaciones pueden ser el uso de veh\u00edculos de la empresa, vivienda proporcionada por la empresa o cualquier otro beneficio o utilidad que sea otorgada al trabajador.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 27 del Real Decreto Legislativo 5\/2004, de 5 de marzo, por el que se aprueba el texto&#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-3532659","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":"El art\u00edculo 27 del Real Decreto Legislativo 5\/2004, de 5 de marzo, por el que se aprueba el texto...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3532659","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=3532659"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3532659\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3532659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3532659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3532659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}