{"id":3554440,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3554440"},"modified":"2025-04-12T06:05:19","modified_gmt":"2025-04-12T06:05:19","slug":"ganancias-fiscales-antes-ano-1994","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ganancias-fiscales-antes-ano-1994\/","title":{"rendered":"Ganancias Fiscales antes A\u00f1o 1994"},"content":{"rendered":"Antes del a\u00f1o 1994, el sistema tributario espa\u00f1ol contaba con un impuesto sobre las ganancias del capital, el cual gravaba las rentas derivadas de inversiones y actividades econ\u00f3micas. Este impuesto se aplicaba a todo tipo de ganancias, ya sea por intereses, dividendos, ventas de acciones o bienes inmuebles, entre otros.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En ese contexto, en el a\u00f1o 1994 se promulga una nueva ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF), que introduce importantes cambios en el tratamiento de las ganancias del capital. Entre las principales novedades, se establece un r\u00e9gimen de imputaci\u00f3n temporal, es decir, las ganancias se deben declarar en el ejercicio en que se obtienen y no en el momento en que se perciben.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>Antes del a\u00f1o 1994, el sistema tributario espa\u00f1ol contaba con un impuesto sobre las ganancias del capital, el cual&#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-3554440","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":"Antes del a\u00f1o 1994, el sistema tributario espa\u00f1ol contaba con un impuesto sobre las ganancias del capital, el cual...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3554440","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=3554440"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3554440\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3554440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3554440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3554440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}