{"id":3557901,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3557901"},"modified":"2025-04-12T09:21:11","modified_gmt":"2025-04-12T09:21:11","slug":"articulo-53-del-r-d-9392005","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-53-del-r-d-9392005\/","title":{"rendered":"Art\u00edculo 53 del R.d. 939\/2005"},"content":{"rendered":"El Art\u00edculo 53 del Real Decreto 939\/2005 hace referencia a los pagos a cuenta en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a. Este art\u00edculo determina que los contribuyentes que se encuentren en r\u00e9gimen de estimaci\u00f3n directa simplificada o en r\u00e9gimen de estimaci\u00f3n objetiva (m\u00f3dulos), deben realizar pagos a cuenta del IRPF en determinados momentos del a\u00f1o.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Por otro lado, el art\u00edculo se\u00f1ala que los contribuyentes en r\u00e9gimen de estimaci\u00f3n objetiva (m\u00f3dulos) deben realizar pagos a cuenta de forma trimestral o mensual, dependiendo del volumen de sus actividades. Aquellos contribuyentes cuyo volumen de operaciones en el a\u00f1o anterior super\u00f3 los 600.000 euros, deben realizar pagos a cuenta de forma mensual, mientras que los que no superen esta cantidad, deben hacerlo de forma trimestral.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 53 del Real Decreto 939\/2005 hace referencia a los pagos a cuenta en el Impuesto sobre la&#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-3557901","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 53 del Real Decreto 939\/2005 hace referencia a los pagos a cuenta en el Impuesto sobre la...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3557901","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=3557901"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3557901\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3557901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3557901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3557901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}