{"id":1882,"date":"2019-04-29T08:29:40","date_gmt":"2019-04-29T08:29:40","guid":{"rendered":"https:\/\/quabbala.com\/?p=1882"},"modified":"2019-04-29T09:38:56","modified_gmt":"2019-04-29T09:38:56","slug":"irpf-y-sus-excepciones","status":"publish","type":"post","link":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/","title":{"rendered":"IRPF y sus excepciones"},"content":{"rendered":"<p>Las personas que s\u00f3lo tienen rentas del trabajo por <strong>importe inferior a 22.000 euros<\/strong> no est\u00e1n obligadas a presentar <strong>IRPF<\/strong> pero hay excepciones, ya que el l\u00edmite ser\u00e1 de <strong>12.643<\/strong> euros si durante el a\u00f1o pasado cobr\u00f3 de m\u00e1s de una empresa y la suma total de los pagos del segundo y dem\u00e1s pagadores super\u00f3 los 1.500 euros.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Nota:<\/strong><\/span> Si tuvo dos pagadores porque su empresa fue absorbida por otra, se entiende que s\u00f3lo hay un pagador (aunque durante el a\u00f1o haya cobrado de dos empresas con CIF distinto) ya que en estos casos se produce una \u201csucesi\u00f3n empresarial\u201d, y la empresa adquirente asume las obligaciones de la adquirida<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1886 aligncenter\" src=\"https:\/\/quabbala.com\/wp-content\/uploads\/2019\/04\/IRPF.png\" alt=\"\" width=\"665\" height=\"400\" srcset=\"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png 665w, https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF-150x90.png 150w, https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF-300x180.png 300w, https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF-624x375.png 624w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Otras excepciones.<\/strong> El l\u00edmite de 12.643 euros tambi\u00e9n act\u00faa en los siguientes supuestos:<\/p>\n<p>&nbsp;<\/p>\n<p>1. Si durante el a\u00f1o <strong>percibi\u00f3 salarios sujetos al tipo fijo de retenci\u00f3n del 35%<\/strong> (o del 19%) aplicable a los administradores de empresas, o del 15% <strong>por impartir cursos o realizar obras literarias, art\u00edsticas o cient\u00edficas cediendo los derechos de autor<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>2. <strong>Cuando el pagador no haya estado obligado a retenerle<\/strong> (empleados del hogar, cobro de pensiones del extranjero&#8230;).<\/p>\n<p>&nbsp;<\/p>\n<p>3. Si percibi\u00f3 una pensi\u00f3n <strong>compensatoria de su exc\u00f3nyuge o anualidades de alimentos no exentas<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>4. Por \u00faltimo, <strong>si todas sus rentas del trabajo consistieron en prestaciones pasivas<\/strong> (por jubilaci\u00f3n, incapacidad, etc.) de m\u00e1s de un pagador y el tipo de retenci\u00f3n aplicado no ha sido establecido por la AEAT tras solicitarlo a trav\u00e9s del modelo 146.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las personas que s\u00f3lo tienen rentas del trabajo por importe inferior a 22.000 euros no est\u00e1n obligadas a presentar IRPF [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRPF y sus excepciones -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRPF y sus excepciones -\" \/>\n<meta property=\"og:description\" content=\"Las personas que s\u00f3lo tienen rentas del trabajo por importe inferior a 22.000 euros no est\u00e1n obligadas a presentar IRPF [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/quabbala\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-29T08:29:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-29T09:38:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png\" \/>\n\t<meta property=\"og:image:width\" content=\"665\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Quabbala\" \/>\n<meta name=\"twitter:site\" content=\"@Quabbala\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/\",\"url\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/\",\"name\":\"IRPF y sus excepciones -\",\"isPartOf\":{\"@id\":\"https:\/\/quabbala.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png\",\"datePublished\":\"2019-04-29T08:29:40+00:00\",\"dateModified\":\"2019-04-29T09:38:56+00:00\",\"author\":{\"@id\":\"https:\/\/quabbala.com\/en\/#\/schema\/person\/6614593e1ed826055ee6639d21f36de0\"},\"breadcrumb\":{\"@id\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#primaryimage\",\"url\":\"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png\",\"contentUrl\":\"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png\",\"width\":665,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/quabbala.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRPF y sus excepciones\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/quabbala.com\/en\/#website\",\"url\":\"https:\/\/quabbala.com\/en\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/quabbala.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/quabbala.com\/en\/#\/schema\/person\/6614593e1ed826055ee6639d21f36de0\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/quabbala.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7138ebb00c6b77dd3dc1a5d528f47f94?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7138ebb00c6b77dd3dc1a5d528f47f94?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\/\/quabbala.com\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IRPF y sus excepciones -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/","og_locale":"es_ES","og_type":"article","og_title":"IRPF y sus excepciones -","og_description":"Las personas que s\u00f3lo tienen rentas del trabajo por importe inferior a 22.000 euros no est\u00e1n obligadas a presentar IRPF [&hellip;]","og_url":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/","article_publisher":"https:\/\/www.facebook.com\/quabbala\/","article_published_time":"2019-04-29T08:29:40+00:00","article_modified_time":"2019-04-29T09:38:56+00:00","og_image":[{"width":665,"height":400,"url":"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@Quabbala","twitter_site":"@Quabbala","twitter_misc":{"Escrito por":"admin","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/","url":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/","name":"IRPF y sus excepciones -","isPartOf":{"@id":"https:\/\/quabbala.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#primaryimage"},"image":{"@id":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#primaryimage"},"thumbnailUrl":"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png","datePublished":"2019-04-29T08:29:40+00:00","dateModified":"2019-04-29T09:38:56+00:00","author":{"@id":"https:\/\/quabbala.com\/en\/#\/schema\/person\/6614593e1ed826055ee6639d21f36de0"},"breadcrumb":{"@id":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#primaryimage","url":"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png","contentUrl":"https:\/\/quabbala.com\/en\/wp-content\/uploads\/2019\/04\/IRPF.png","width":665,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/quabbala.com\/en\/irpf-y-sus-excepciones\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/quabbala.com\/en\/"},{"@type":"ListItem","position":2,"name":"IRPF y sus excepciones"}]},{"@type":"WebSite","@id":"https:\/\/quabbala.com\/en\/#website","url":"https:\/\/quabbala.com\/en\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/quabbala.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/quabbala.com\/en\/#\/schema\/person\/6614593e1ed826055ee6639d21f36de0","name":"admin","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/quabbala.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7138ebb00c6b77dd3dc1a5d528f47f94?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7138ebb00c6b77dd3dc1a5d528f47f94?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/quabbala.com\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/posts\/1882"}],"collection":[{"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/comments?post=1882"}],"version-history":[{"count":4,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/posts\/1882\/revisions"}],"predecessor-version":[{"id":1884,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/posts\/1882\/revisions\/1884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/media\/1886"}],"wp:attachment":[{"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/media?parent=1882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/categories?post=1882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quabbala.com\/en\/wp-json\/wp\/v2\/tags?post=1882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}