{"id":3555950,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3555950"},"modified":"2025-04-12T07:29:58","modified_gmt":"2025-04-12T07:29:58","slug":"art-8-dps-r-d-19752008","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/art-8-dps-r-d-19752008\/","title":{"rendered":"Art. 8 Dps R-D- 1975\/2008"},"content":{"rendered":"El Art\u00edculo 8 del Real Decreto 1975\/2008 se refiere al reglamento que regula el procedimiento para la devoluci\u00f3n de ingresos indebidos de la Agencia Estatal de Administraci\u00f3n Tributaria (AEAT) en materia de Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF). En concreto, este art\u00edculo establece el procedimiento a seguir en aquellos casos en los que se haya realizado un ingreso en exceso o indebido en concepto del IRPF por parte del contribuyente.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por otro lado, el art\u00edculo tambi\u00e9n especifica que si la AEAT comprueba que el ingreso no era debido, se realizar\u00e1 la devoluci\u00f3n de oficio siempre y cuando no haya solicitado previamente el contribuyente su devoluci\u00f3n. En caso de que se haya solicitado previamente y se haya resuelto desfavorablemente, la AEAT deber\u00e1 abonar intereses de demora correspondientes al per\u00edodo de tiempo transcurrido.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 8 del Real Decreto 1975\/2008 se refiere al reglamento que regula el procedimiento para la devoluci\u00f3n de&#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-3555950","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 8 del Real Decreto 1975\/2008 se refiere al reglamento que regula el procedimiento para la devoluci\u00f3n de...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3555950","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=3555950"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3555950\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3555950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3555950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3555950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}