{"id":3532979,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3532979"},"modified":"2025-04-11T10:04:21","modified_gmt":"2025-04-11T10:04:21","slug":"irpf-casilla-520","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/irpf-casilla-520\/","title":{"rendered":"IRPF CASILLA 520"},"content":{"rendered":"El IRPF CASILLA 520 hace referencia a una de las casillas presentes en la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a. Esta casilla, ubicada en la p\u00e1gina de \u00abLiquidaci\u00f3n de la deuda o devoluci\u00f3n\u00bb, corresponde al importe del pago fraccionado del impuesto correspondiente al ejercicio fiscal en curso.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La cuant\u00eda del pago fraccionado se calcula aplicando un porcentaje establecido sobre la base liquidable del ejercicio anterior. El porcentaje var\u00eda en funci\u00f3n de la modalidad de tributaci\u00f3n elegida por el contribuyente. Por ejemplo, para aquellos que tributan por el m\u00e9todo de estimaci\u00f3n directa simplificada, el porcentaje es del 20% sobre la base liquidable del ejercicio anterior.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El IRPF CASILLA 520 hace referencia a una de las casillas presentes en la declaraci\u00f3n del Impuesto sobre 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":[272],"class_list":["post-3532979","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 IRPF CASILLA 520 hace referencia a una de las casillas presentes en la declaraci\u00f3n del Impuesto sobre la...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3532979","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=3532979"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3532979\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3532979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3532979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3532979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}