{"id":3535513,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3535513"},"modified":"2025-04-11T12:29:20","modified_gmt":"2025-04-11T12:29:20","slug":"consulta-vinculante-de-la-d-g-t-v-1010-2006-de-29-de-mayo-de-2006","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-1010-2006-de-29-de-mayo-de-2006\/","title":{"rendered":"Consulta Vinculante de la D.g.t. V 1010 &#8211; 2006 , de 29 de Mayo de 2006"},"content":{"rendered":"La Consulta Vinculante de la D.g.t. V 1010 &#8211; 2006, de 29 de Mayo de 2006, se refiere al Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) y su tratamiento en relaci\u00f3n a la distribuci\u00f3n de dividendos en una sociedad. <\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La Direcci\u00f3n General de Tributos (DGT) establece que, la percepci\u00f3n de una retribuci\u00f3n en calidad de administrador de la sociedad no afecta a la condici\u00f3n de socio de dicha sociedad y, por tanto, no tendr\u00eda ning\u00fan impacto en la obtenci\u00f3n de dividendos. Sin embargo, se aclara que el tratamiento fiscal de la retribuci\u00f3n percibida por los administradores estar\u00e1 sujeto a lo establecido en la Ley de Sociedades de Capital y en el IRPF, pudiendo ser considerada como rendimiento del trabajo o como rendimiento de actividades econ\u00f3micas.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la D.g.t. V 1010 &#8211; 2006, de 29 de Mayo de 2006, se refiere al&#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-3535513","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":"La Consulta Vinculante de la D.g.t. V 1010 &#8211; 2006, de 29 de Mayo de 2006, se refiere al...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3535513","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=3535513"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3535513\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3535513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3535513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3535513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}