{"id":3536816,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3536816"},"modified":"2025-04-11T13:45:06","modified_gmt":"2025-04-11T13:45:06","slug":"dgt-cv-22-02-00","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/dgt-cv-22-02-00\/","title":{"rendered":"Dgt Cv 22-02-00"},"content":{"rendered":"\u00abDgt Cv 22-02-00\u00bb se refiere a una Consulta Vinculante emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a, con fecha 22 de febrero del a\u00f1o 2000. Esta consulta versa sobre la aplicaci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en el supuesto de cesi\u00f3n de un inmueble por parte de una sociedad a su administrador o socio.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, la consulta establece que en este caso no se podr\u00e1 aplicar la reducci\u00f3n del 60% en la base imponible que se aplica en el IRPF en el caso de arrendamientos de bienes inmuebles destinados a vivienda, ya que la cesi\u00f3n no se realiza en el marco de un contrato de arrendamiento, sino por la relaci\u00f3n societaria existente entre la sociedad y el administrador o socio.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>\u00abDgt Cv 22-02-00\u00bb se refiere a una Consulta Vinculante emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a, con&#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-3536816","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":"\u00abDgt Cv 22-02-00\u00bb se refiere a una Consulta Vinculante emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a, con...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3536816","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=3536816"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3536816\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3536816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3536816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3536816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}