{"id":3542101,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3542101"},"modified":"2025-04-11T18:34:20","modified_gmt":"2025-04-11T18:34:20","slug":"ley-3506art-97-6-2","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ley-3506art-97-6-2\/","title":{"rendered":"ley 35\/06art 97.6"},"content":{"rendered":"La Ley 35\/2006, del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es la normativa que regula y establece las disposiciones legales sobre este impuesto en Espa\u00f1a. El art\u00edculo 97.6 de esta ley se refiere a la deducci\u00f3n por vivienda habitual en el IRPF.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>El porcentaje de deducci\u00f3n establecido en este art\u00edculo es del 15% de las cantidades invertidas en la adquisici\u00f3n o rehabilitaci\u00f3n de la vivienda, con un l\u00edmite m\u00e1ximo de deducci\u00f3n de 9.040 euros anuales. Esta cantidad se incrementa hasta los 12.080 euros en el caso de que el contribuyente tenga una discapacidad reconocida igual o superior al 33%, o si tiene la edad de 65 a\u00f1os cumplida en el periodo impositivo.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Ley 35\/2006, del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es la normativa que regula y&#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-3542101","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":"La Ley 35\/2006, del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es la normativa que regula y...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3542101","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=3542101"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3542101\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3542101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3542101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3542101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}