{"id":3546262,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3546262"},"modified":"2025-04-11T22:35:49","modified_gmt":"2025-04-11T22:35:49","slug":"metodo-de-valores-por-estimacion-directa","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/metodo-de-valores-por-estimacion-directa\/","title":{"rendered":"metodo de valores por estimacion directa"},"content":{"rendered":"El m\u00e9todo de valores por estimaci\u00f3n directa es uno de los dos sistemas utilizados en Espa\u00f1a para el c\u00e1lculo del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF). Este m\u00e9todo consiste en determinar la base imponible del impuesto a partir de los valores reales de los ingresos y gastos del contribuyente, es decir, a trav\u00e9s de la estimaci\u00f3n directa de su renta. <\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Para llevar a cabo el c\u00e1lculo del IRPF mediante este m\u00e9todo, el contribuyente debe mantener registros contables de sus ingresos y gastos, los cuales deben ser presentados a la Agencia Tributaria en el modelo 130 o 131, seg\u00fan el r\u00e9gimen de estimaci\u00f3n directa simplificada o normal, respectivamente. Adem\u00e1s, el contribuyente debe presentar la declaraci\u00f3n de la renta correspondiente utilizando el modelo 100.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El m\u00e9todo de valores por estimaci\u00f3n directa es uno de los dos sistemas utilizados en Espa\u00f1a para el c\u00e1lculo&#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-3546262","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":"El m\u00e9todo de valores por estimaci\u00f3n directa es uno de los dos sistemas utilizados en Espa\u00f1a para el c\u00e1lculo...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3546262","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=3546262"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3546262\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3546262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3546262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3546262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}