{"id":3519744,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3519744"},"modified":"2025-04-10T13:20:21","modified_gmt":"2025-04-10T13:20:21","slug":"art-26-6-de-la-ley-general-tributaria","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/art-26-6-de-la-ley-general-tributaria\/","title":{"rendered":"Art. 26.6 de la Ley General Tributaria"},"content":{"rendered":"El Art\u00edculo 26.6 de la Ley General Tributaria de Espa\u00f1a establece una serie de obligaciones para los contribuyentes en cuanto a la conservaci\u00f3n y presentaci\u00f3n de documentos y datos contables. En concreto, establece que los contribuyentes deben conservar de manera adecuada y ordenada los documentos, libros y registros contables, as\u00ed como los justificantes de las operaciones y transacciones que puedan tener relevancia en relaci\u00f3n con sus obligaciones fiscales.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el Art\u00edculo 26.6 establece que los contribuyentes tienen la obligaci\u00f3n de presentar la documentaci\u00f3n, libros y registros contables cuando sean requeridos por la Administraci\u00f3n Tributaria, dentro del plazo que se les indique. Estos documentos deben ser facilitados en el lugar, forma y soporte que establezca la Administraci\u00f3n, ya sea en formato papel o electr\u00f3nico.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El Art\u00edculo 26.6 de la Ley General Tributaria de Espa\u00f1a establece una serie de obligaciones para los contribuyentes en&#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-3519744","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 26.6 de la Ley General Tributaria de Espa\u00f1a establece una serie de obligaciones para los contribuyentes en...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3519744","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=3519744"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3519744\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3519744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3519744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3519744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}