{"id":3535840,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3535840"},"modified":"2025-04-11T12:48:23","modified_gmt":"2025-04-11T12:48:23","slug":"articulo-91-del-real-decreto-10652007-de-27-de-julio","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-91-del-real-decreto-10652007-de-27-de-julio\/","title":{"rendered":"Art\u00edculo 91 del Real Decreto 1065\/2007, de 27 de Julio"},"content":{"rendered":"El Real Decreto 1065\/2007, de 27 de julio, regula el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a. En su art\u00edculo 91 se establece una serie de l\u00edmites cuantitativos para las reducciones en la base imponible, es decir, las cantidades que pueden ser deducidas para calcular el impuesto a pagar.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En segundo lugar, el art\u00edculo 91 establece l\u00edmites para las dotaciones a planes de previsi\u00f3n asegurados o combinados integrados en contratos de seguro colectivo, que no podr\u00e1n superar el 5% de los rendimientos netos del trabajo y de actividades econ\u00f3micas o 8.000 euros anuales.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>Estos l\u00edmites tienen como objetivo limitar el ahorro fiscal excesivo y garantizar que las reducciones en la base imponible se utilicen para fines de previsi\u00f3n social leg\u00edtimos. Adem\u00e1s, dichos l\u00edmites se aplicar\u00e1n de forma proporcional a los contribuyentes que obtengan rendimientos netos del trabajo y de actividades econ\u00f3micas inferiores a 8.000 euros anuales.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El Real Decreto 1065\/2007, de 27 de julio, regula el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)&#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-3535840","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 Real Decreto 1065\/2007, de 27 de julio, regula el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3535840","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=3535840"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3535840\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3535840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3535840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3535840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}