{"id":3546920,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3546920"},"modified":"2025-04-11T23:09:52","modified_gmt":"2025-04-11T23:09:52","slug":"provisiones-fiscalmente-no-deducibles","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/provisiones-fiscalmente-no-deducibles\/","title":{"rendered":"Provisiones Fiscalmente no Deducibles"},"content":{"rendered":"Las provisiones son gastos contables que se registran en el ejercicio econ\u00f3mico en el que se generan para hacer frente a posibles obligaciones futuras. En el caso de las provisiones fiscalmente no deducibles, se trata de aquellos gastos que, aunque son contabilizados como provisiones en la contabilidad de la empresa, no pueden ser deducidos en la declaraci\u00f3n del IRPF.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, existen tambi\u00e9n algunas provisiones espec\u00edficas que no son deducibles fiscalmente, como es el caso de las provisiones para cubrir futuras p\u00e9rdidas en inversiones en valores, las provisiones para pensiones y otras obligaciones similares, y las provisiones para el mantenimiento de inmuebles que no se utilizan en la actividad empresarial o profesional del contribuyente.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>Las provisiones son gastos contables que se registran en el ejercicio econ\u00f3mico en el que se generan para hacer&#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-3546920","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":"Las provisiones son gastos contables que se registran en el ejercicio econ\u00f3mico en el que se generan para hacer...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3546920","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=3546920"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3546920\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3546920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3546920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3546920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}