{"id":3550989,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3550989"},"modified":"2025-04-12T02:49:20","modified_gmt":"2025-04-12T02:49:20","slug":"art-51-2-rgr","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/art-51-2-rgr\/","title":{"rendered":"Art 51.2 Rgr"},"content":{"rendered":"El art\u00edculo 51.2 del Reglamento General de las actividades financieras y de seguros, establece las disposiciones generales para el c\u00f3mputo de retenciones en la fuente del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por otro lado, el art\u00edculo tambi\u00e9n establece c\u00f3mo deben computarse las retenciones en la base imponible del IRPF del perceptor de las rentas. Seg\u00fan el art\u00edculo 51.2, la base imponible del IRPF se reducir\u00e1 en el importe de las retenciones que, de manera general, sean computables en la autoliquidaci\u00f3n del impuesto.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En definitiva, el Art\u00edculo 51.2 del Reglamento General de las actividades financieras y de seguros establece las normas generales que rigen en el c\u00f3mputo de retenciones en la fuente del IRPF en Espa\u00f1a, con el objetivo de garantizar una adecuada recaudaci\u00f3n de impuestos y una correcta tributaci\u00f3n por parte de los contribuyentes.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 51.2 del Reglamento General de las actividades financieras y de seguros, establece las disposiciones generales para el&#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-3550989","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 51.2 del Reglamento General de las actividades financieras y de seguros, establece las disposiciones generales para el...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3550989","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=3550989"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3550989\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3550989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3550989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3550989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}