{"id":3545854,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3545854"},"modified":"2025-04-11T22:13:00","modified_gmt":"2025-04-11T22:13:00","slug":"base-imponible-no-residente","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/base-imponible-no-residente\/","title":{"rendered":"base imponible no residente"},"content":{"rendered":"La base imponible no residente es un t\u00e9rmino utilizado en la legislaci\u00f3n fiscal de Espa\u00f1a y se refiere a la cantidad de ingresos o ganancias obtenidas por una persona que no es residente fiscal en el pa\u00eds. Esto significa que la persona no tiene su residencia habitual en Espa\u00f1a o no cumple con los requisitos para ser considerada residente fiscal.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por otro lado, los ingresos sujetos a la autoliquidaci\u00f3n del IRNR son aquellos que no est\u00e1n sometidos a una retenci\u00f3n en origen y, por lo tanto, deben ser declarados y tributados por el contribuyente no residente directamente ante la Agencia Tributaria espa\u00f1ola. Estos ingresos pueden provenir de actividades econ\u00f3micas realizadas en Espa\u00f1a sin establecimiento permanente, alquileres de inmuebles situados en Espa\u00f1a o ganancias patrimoniales obtenidas en territorio espa\u00f1ol.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La base imponible no residente es un t\u00e9rmino utilizado en la legislaci\u00f3n fiscal de Espa\u00f1a y se refiere a&#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-3545854","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 base imponible no residente es un t\u00e9rmino utilizado en la legislaci\u00f3n fiscal de Espa\u00f1a y se refiere a...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3545854","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=3545854"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3545854\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3545854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3545854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3545854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}