{"id":3556166,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3556166"},"modified":"2025-04-12T07:42:02","modified_gmt":"2025-04-12T07:42:02","slug":"articulo-54-1-y-2-real-decreto-439-2007-de-30-de-marzo-de-2007","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-54-1-y-2-real-decreto-439-2007-de-30-de-marzo-de-2007\/","title":{"rendered":"Art\u00edculo 54 .1 y 2 Real Decreto 439 \/ 2007 , de 30 de Marzo de 2007 ."},"content":{"rendered":"El art\u00edculo 54 del Real Decreto 439\/2007, de 30 de marzo de 2007, regula la tributaci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en relaci\u00f3n a las prestaciones por maternidad y paternidad.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por otro lado, el apartado 2 establece que las prestaciones p\u00fablicas por maternidad y paternidad percibidas de entidades distintas a la Seguridad Social, como pueden ser las prestaciones concedidas por entidades locales, auton\u00f3micas o mutuas de accidentes de trabajo, tambi\u00e9n estar\u00e1n exentas de tributaci\u00f3n en el IRPF. Sin embargo, en este caso, ser\u00e1 necesario que dichas prestaciones tengan una finalidad equivalente a las otorgadas por la Seguridad Social y est\u00e9n reconocidas por una ley o por un convenio colectivo.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 54 del Real Decreto 439\/2007, de 30 de marzo de 2007, regula la tributaci\u00f3n del Impuesto sobre&#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-3556166","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 54 del Real Decreto 439\/2007, de 30 de marzo de 2007, regula la tributaci\u00f3n del Impuesto sobre...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3556166","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=3556166"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3556166\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3556166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3556166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3556166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}