{"id":3527056,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3527056"},"modified":"2025-04-11T00:41:48","modified_gmt":"2025-04-11T00:41:48","slug":"articulo-120-3-de-ley-582003-de-7-diciembre-aeat","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-120-3-de-ley-582003-de-7-diciembre-aeat\/","title":{"rendered":"Articulo 120.3 de Ley 58\/2003 de 7 Diciembre Aeat"},"content":{"rendered":"El art\u00edculo 120.3 de la Ley 58\/2003 de 7 Diciembre Aeat se refiere a la liquidaci\u00f3n provisional del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en casos en los que existan discrepancias entre la cantidad a pagar y la autoliquidaci\u00f3n realizada por el contribuyente.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el art\u00edculo 120.3 establece que en caso de que el contribuyente no realice el pago correspondiente en el plazo establecido, se le impondr\u00e1n recargos e intereses de demora sobre la cantidad a ingresar. Asimismo, si el contribuyente no presenta alegaciones o recursos en contra de la liquidaci\u00f3n provisional en un plazo de 10 d\u00edas h\u00e1biles desde su notificaci\u00f3n, esta quedar\u00e1 firme y se iniciar\u00e1 el procedimiento de apremio para el cobro de la deuda tributaria.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 120.3 de la Ley 58\/2003 de 7 Diciembre Aeat se refiere a la liquidaci\u00f3n provisional del Impuesto&#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-3527056","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 120.3 de la Ley 58\/2003 de 7 Diciembre Aeat se refiere a la liquidaci\u00f3n provisional del Impuesto...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3527056","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=3527056"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3527056\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3527056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3527056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3527056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}