{"id":3544507,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3544507"},"modified":"2025-04-11T20:47:20","modified_gmt":"2025-04-11T20:47:20","slug":"tributacion-del-arrendaor-no-residentes","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/tributacion-del-arrendaor-no-residentes\/","title":{"rendered":"Tributaci\u00f3n del Arrendaor no Residentes"},"content":{"rendered":"La tributaci\u00f3n del arrendador no residente en Espa\u00f1a est\u00e1 regulada por la Ley del Impuesto sobre la Renta de No Residentes (IRNR). Seg\u00fan esta ley, se considera no residente a cualquier persona f\u00edsica o jur\u00eddica que no tenga su residencia habitual en Espa\u00f1a o no cumpla con el requisito de permanencia en el pa\u00eds durante m\u00e1s de 183 d\u00edas en un a\u00f1o natural.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>El tipo impositivo aplicable para los no residentes var\u00eda seg\u00fan el tipo de inmueble: en el caso de viviendas, se aplica un tipo del 24%, mientras que para locales comerciales o terrenos se aplica un tipo del 19%. Adem\u00e1s, el arrendador no residente puede optar por tributar de forma conjunta con el inquilino, lo que permite al inquilino retener el impuesto correspondiente en el momento del pago del alquiler.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La tributaci\u00f3n del arrendador no residente en Espa\u00f1a est\u00e1 regulada por la Ley del Impuesto sobre la Renta 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-3544507","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":"La tributaci\u00f3n del arrendador no residente en Espa\u00f1a est\u00e1 regulada por la Ley del Impuesto sobre la Renta de...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3544507","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=3544507"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3544507\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3544507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3544507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3544507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}