{"id":3540593,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3540593"},"modified":"2025-04-11T17:11:28","modified_gmt":"2025-04-11T17:11:28","slug":"artculo-91-5-rgat","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/artculo-91-5-rgat\/","title":{"rendered":"+Art\u00edculo 91.5 Rgat"},"content":{"rendered":"El Art\u00edculo 91.5 del Reglamento General de la Actividad Tributaria (Rgat) en Espa\u00f1a se refiere a la obligaci\u00f3n de retenci\u00f3n o ingreso a cuenta en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en los supuestos de contratos o servicios de car\u00e1cter profesional.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En caso de que el profesional est\u00e9 acogido al r\u00e9gimen de estimaci\u00f3n objetiva del IRPF, tambi\u00e9n conocido como \u00abm\u00f3dulos\u00bb, la retenci\u00f3n ser\u00e1 del 7% sobre el importe total de la factura o del rendimiento del servicio. Este r\u00e9gimen permite a los profesionales tributar en funci\u00f3n de unos \u00edndices fijos establecidos en la normativa, simplificando as\u00ed su obligaci\u00f3n de llevar una contabilidad detallada.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>El objetivo de esta norma es asegurar que los profesionales tributen por sus ingresos de forma anticipada y evita que se produzcan impagos en el futuro. Adem\u00e1s, facilita la labor de la Administraci\u00f3n Tributaria en la gesti\u00f3n del impuesto al contar con esta retenci\u00f3n a cuenta.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 91.5 del Reglamento General de la Actividad Tributaria (Rgat) en Espa\u00f1a se refiere a la obligaci\u00f3n de&#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-3540593","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 Art\u00edculo 91.5 del Reglamento General de la Actividad Tributaria (Rgat) en Espa\u00f1a se refiere a la obligaci\u00f3n de...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3540593","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=3540593"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3540593\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3540593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3540593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3540593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}