{"id":3531362,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3531362"},"modified":"2025-04-11T07:34:49","modified_gmt":"2025-04-11T07:34:49","slug":"221-y-32-2-de-la-ley-582003-de-17-de-diciembre-general-tributaria-boe-del-18","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/221-y-32-2-de-la-ley-582003-de-17-de-diciembre-general-tributaria-boe-del-18\/","title":{"rendered":"221 y 32.2 de la Ley 58\/2003, de 17 de Diciembre, General Tributaria (Boe del 18)"},"content":{"rendered":"La Ley 58\/2003, de 17 de Diciembre, General Tributaria regula el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>De igual manera, el art\u00edculo 32.2 de la misma ley recoge la obligaci\u00f3n de los contribuyentes de conservar los justificantes y documentos que sirvan de base para la liquidaci\u00f3n del impuesto durante un periodo de cuatro a\u00f1os desde el t\u00e9rmino del plazo para presentar la declaraci\u00f3n de IRPF correspondiente. Esto permite a la Administraci\u00f3n Tributaria espa\u00f1ola realizar comprobaciones e inspecciones en caso de discrepancias o irregularidades en la declaraci\u00f3n. En caso de no poder aportar estos documentos, la Agencia Tributaria podr\u00e1 imponer una sanci\u00f3n al contribuyente.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>La Ley 58\/2003, de 17 de Diciembre, General Tributaria regula el Impuesto sobre la Renta de las Personas F\u00edsicas&#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-3531362","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":"La Ley 58\/2003, de 17 de Diciembre, General Tributaria regula el Impuesto sobre la Renta de las Personas F\u00edsicas...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3531362","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=3531362"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3531362\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3531362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3531362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3531362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}