{"id":3551635,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3551635"},"modified":"2025-04-12T03:25:38","modified_gmt":"2025-04-12T03:25:38","slug":"articulo-62-2-rd4392007-de-30-de-marzo","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-62-2-rd4392007-de-30-de-marzo\/","title":{"rendered":"Articulo 62.2 Rd439\/2007 de 30 de Marzo"},"content":{"rendered":"El art\u00edculo 62.2 del Real Decreto 439\/2007, de 30 de marzo, regula la obligaci\u00f3n de los sujetos pasivos del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) que obtengan rentas procedentes del arrendamiento de inmuebles, de presentar la declaraci\u00f3n del impuesto en el caso de no haber recibido el pago de las rentas percibidas.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Esta obligaci\u00f3n se extiende a todos los contribuyentes, independientemente de su residencia fiscal (en Espa\u00f1a o en el extranjero), siempre y cuando la renta obtenida est\u00e9 sujeta al IRPF en Espa\u00f1a.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, el art\u00edculo 62.2 del Real Decreto 439\/2007 establece una importante obligaci\u00f3n para los contribuyentes que obtienen rentas por arrendamiento de bienes inmuebles en Espa\u00f1a, garantizando que se incluyen en su declaraci\u00f3n del IRPF las rentas correspondientes aunque no hayan sido percibidas en el ejercicio fiscal correspondiente.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 62.2 del Real Decreto 439\/2007, de 30 de marzo, regula la obligaci\u00f3n de los sujetos pasivos del&#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-3551635","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 62.2 del Real Decreto 439\/2007, de 30 de marzo, regula la obligaci\u00f3n de los sujetos pasivos del...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3551635","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=3551635"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3551635\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3551635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3551635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3551635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}