{"id":3546338,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3546338"},"modified":"2025-04-11T22:39:44","modified_gmt":"2025-04-11T22:39:44","slug":"articulo-97-6","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-97-6\/","title":{"rendered":"Articulo 97.6"},"content":{"rendered":"El Art\u00edculo 97.6 de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a establece una serie de reglas especiales para el c\u00e1lculo del impuesto sobre la renta de personas f\u00edsicas que desarrollan actividades econ\u00f3micas.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Asimismo, indica que aquellos contribuyentes que ejerzan actividades econ\u00f3micas en r\u00e9gimen de estimaci\u00f3n directa simplificada podr\u00e1n reducir en un 50% la parte proporcional de los gastos deducibles imputables a los rendimientos de la actividad econ\u00f3mica que se correspondan con el primer establecimiento permanente o sucursal en Espa\u00f1a de una empresa extranjera.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, el Art\u00edculo 97.6 de la Ley del IRPF de Espa\u00f1a otorga ciertas ventajas fiscales a los contribuyentes que desarrollan actividades econ\u00f3micas en estimaci\u00f3n directa, siempre y cuando cumplan con ciertos requisitos y condiciones espec\u00edficas.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 97.6 de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a establece&#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-3546338","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 Art\u00edculo 97.6 de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a establece...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3546338","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=3546338"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3546338\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3546338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3546338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3546338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}