{"id":3541955,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3541955"},"modified":"2025-04-11T18:25:51","modified_gmt":"2025-04-11T18:25:51","slug":"se-refiere-el-articulo-91-uno-1-7-de-la-ley-371992-d","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/se-refiere-el-articulo-91-uno-1-7-de-la-ley-371992-d\/","title":{"rendered":"Se Refiere el Art\u00edculo 91.uno.1.7\u00ba de la Ley 37\/1992 D"},"content":{"rendered":"El Art\u00edculo 91.uno.1.7\u00ba de la Ley 37\/1992 D se refiere a las deducciones en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) para aquellos contribuyentes que realicen actividades econ\u00f3micas, es decir, que obtengan ingresos por el desarrollo de una actividad empresarial, profesional o agr\u00edcola.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Esta deducci\u00f3n se aplicar\u00e1 siempre y cuando el contribuyente no haya optado por el r\u00e9gimen simplificado o de estimaci\u00f3n objetiva en el IRPF. Adem\u00e1s, la base m\u00e1xima sobre la que se aplicar\u00e1 esta deducci\u00f3n ser\u00e1 de 300.000 euros anuales. En caso de que el contribuyente haya optado por el r\u00e9gimen de estimaci\u00f3n directa simplificada, la base de deducci\u00f3n ser\u00e1 del 5% de la diferencia entre los ingresos y los gastos deducibles.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 91.uno.1.7\u00ba de la Ley 37\/1992 D se refiere a las deducciones en el Impuesto sobre la Renta&#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-3541955","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.uno.1.7\u00ba de la Ley 37\/1992 D se refiere a las deducciones en el Impuesto sobre la Renta...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3541955","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=3541955"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3541955\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3541955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3541955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3541955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}