{"id":3545038,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3545038"},"modified":"2025-04-11T21:20:09","modified_gmt":"2025-04-11T21:20:09","slug":"interes-de-demora-aplicable-aval","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/interes-de-demora-aplicable-aval\/","title":{"rendered":"Interes de Demora Aplicable Aval"},"content":{"rendered":"El inter\u00e9s de demora aplicable a los avales es un concepto fundamental en el \u00e1mbito del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a. Se trata de un tipo de inter\u00e9s que se aplica en aquellos casos en los que un contribuyente ha recibido un aval por parte de otra persona para hacer frente a sus obligaciones fiscales y, posteriormente, no ha cumplido con el pago de dichas obligaciones.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, cabe destacar que la Ley del Impuesto sobre Sociedades tambi\u00e9n prev\u00e9 la posibilidad de aplicar estos intereses en el caso de avales concedidos por sociedades a sus socios, administradores o miembros vinculados. En este sentido, el inter\u00e9s de demora aplicable ser\u00e1 el que se establezca en el momento de la concesi\u00f3n del aval, siempre y cuando sea superior al tipo legal de inter\u00e9s de demora establecido por la administraci\u00f3n tributaria.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El inter\u00e9s de demora aplicable a los avales es un concepto fundamental en el \u00e1mbito del Impuesto sobre la&#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-3545038","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 inter\u00e9s de demora aplicable a los avales es un concepto fundamental en el \u00e1mbito del Impuesto sobre la...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3545038","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=3545038"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3545038\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3545038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3545038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3545038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}