{"id":3551601,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3551601"},"modified":"2025-04-12T03:23:41","modified_gmt":"2025-04-12T03:23:41","slug":"aeat-rentas-imputadas-devengo","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/aeat-rentas-imputadas-devengo\/","title":{"rendered":"AEAT RENTAS IMPUTADAS DEVENGO"},"content":{"rendered":"La AEAT (Agencia Estatal de Administraci\u00f3n Tributaria) establece que las rentas imputadas devengadas son aquellas que no han sido percibidas por el contribuyente, pero que se consideran como obtenidas en un determinado periodo fiscal. Estas rentas imputadas se incluyen en la base imponible del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF).<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Otro caso com\u00fan es el de las acciones o participaciones en sociedades. Si el contribuyente posee acciones de una empresa que no reparte dividendos en un periodo determinado, igualmente se considera que ha habido una renta imputada devengada, ya que se ha tenido la posibilidad de obtener un beneficio econ\u00f3mico del capital invertido.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La AEAT (Agencia Estatal de Administraci\u00f3n Tributaria) establece que las rentas imputadas devengadas son aquellas que no han sido&#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-3551601","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 AEAT (Agencia Estatal de Administraci\u00f3n Tributaria) establece que las rentas imputadas devengadas son aquellas que no han sido...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3551601","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=3551601"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3551601\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3551601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3551601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3551601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}