{"id":3556188,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3556188"},"modified":"2025-04-12T07:43:13","modified_gmt":"2025-04-12T07:43:13","slug":"articulo-55-1-1-real-decreto-439-2007-de-30-de-marzo-de-2007","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-55-1-1-real-decreto-439-2007-de-30-de-marzo-de-2007\/","title":{"rendered":"Art\u00edculo 55 .1.1\u00ba Real Decreto 439 \/ 2007 , de 30 de Marzo de 2007 ."},"content":{"rendered":"El art\u00edculo 55.1.1\u00ba del Real Decreto 439\/2007 establece que las prestaciones p\u00fablicas por incapacidad permanente que tengan su origen en contingencias comunes, como enfermedad com\u00fan o accidente no laboral, estar\u00e1n exentas de tributaci\u00f3n en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) hasta el l\u00edmite de la cuant\u00eda que se establezca reglamentariamente.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, se establece que el l\u00edmite de la exenci\u00f3n ser\u00e1 distinto en funci\u00f3n del grado de discapacidad que tenga la persona beneficiaria de la prestaci\u00f3n. En el caso de incapacidad permanente total, el l\u00edmite ser\u00e1 de hasta el 65% de la base reguladora de la prestaci\u00f3n, mientras que para la incapacidad permanente absoluta o gran invalidez el l\u00edmite ser\u00e1 del 75%.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 55.1.1\u00ba del Real Decreto 439\/2007 establece que las prestaciones p\u00fablicas por incapacidad permanente que tengan su origen&#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-3556188","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 55.1.1\u00ba del Real Decreto 439\/2007 establece que las prestaciones p\u00fablicas por incapacidad permanente que tengan su origen...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3556188","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=3556188"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3556188\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3556188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3556188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3556188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}