{"id":3539316,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3539316"},"modified":"2025-04-11T16:02:18","modified_gmt":"2025-04-11T16:02:18","slug":"rentas-pendientes-de-resolucion-judicial-cuando-tributan","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/rentas-pendientes-de-resolucion-judicial-cuando-tributan\/","title":{"rendered":"rentas pendientes de resolucion judicial \u00bfcuando tributan?"},"content":{"rendered":"Las rentas pendientes de resoluci\u00f3n judicial hacen referencia a aquellos ingresos que a\u00fan no han sido resueltos por los tribunales de justicia y que, por tanto, se encuentran en un estado de incertidumbre sobre su tributaci\u00f3n.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Sin embargo, en caso de que la resoluci\u00f3n judicial sea favorable al contribuyente y se produzca una recuperaci\u00f3n de las cantidades que previamente se incluyeron en la base imponible del IRPF, se podr\u00e1 ejercer el derecho a la rectificaci\u00f3n de la autoliquidaci\u00f3n e, incluso, solicitar la devoluci\u00f3n de lo indebidamente ingresado.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, las rentas pendientes de resoluci\u00f3n judicial tributan en el IRPF en el momento en que se generan, siguiendo el principio de devengo. En caso de una resoluci\u00f3n favorable al contribuyente, se podr\u00e1 solicitar la rectificaci\u00f3n de la autoliquidaci\u00f3n y, en caso de resoluci\u00f3n desfavorable, el contribuyente deber\u00e1 declarar e ingresar el impuesto correspondiente.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>Las rentas pendientes de resoluci\u00f3n judicial hacen referencia a aquellos ingresos que a\u00fan no han sido resueltos por los&#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-3539316","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":"Las rentas pendientes de resoluci\u00f3n judicial hacen referencia a aquellos ingresos que a\u00fan no han sido resueltos por los...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3539316","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=3539316"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3539316\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3539316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3539316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3539316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}