{"id":3553242,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3553242"},"modified":"2025-04-12T04:59:50","modified_gmt":"2025-04-12T04:59:50","slug":"ley-352006-articulo-97-6","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ley-352006-articulo-97-6\/","title":{"rendered":"Ley 35\/2006 Articulo 97.6"},"content":{"rendered":"El art\u00edculo 97.6 de la Ley 35\/2006 del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) establece una serie de reglas para la determinaci\u00f3n de la cuant\u00eda del rendimiento neto de una actividad econ\u00f3mica, cuando el contribuyente no pueda justificar el importe de los gastos incurridos en el ejercicio de dicha actividad.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el art\u00edculo establece que este porcentaje m\u00ednimo del 5% no se aplicar\u00e1 en el caso de que la Agencia Tributaria determine un porcentaje mayor tras una comprobaci\u00f3n del rendimiento neto de la actividad, siempre que se justifique debidamente la imposibilidad de aportar los documentos acreditativos de los gastos.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 97.6 de la Ley 35\/2006 del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) establece una&#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-3553242","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 35\/2006 del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) establece una...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3553242","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=3553242"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3553242\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3553242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3553242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3553242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}