{"id":3533680,"date":"2025-04-11T10:17:12","date_gmt":"2025-04-11T10:17:12","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3533680"},"modified":"2025-04-11T10:45:40","modified_gmt":"2025-04-11T10:45:40","slug":"articulo-27-y-28-lgt-recargos","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-27-y-28-lgt-recargos\/","title":{"rendered":"Articulo 27 y 28 Lgt Recargos"},"content":{"rendered":"El art\u00edculo 27 de la Ley General Tributaria (LGT) establece la figura de los recargos en el \u00e1mbito del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF). Seg\u00fan este art\u00edculo, se aplicar\u00e1n recargos en casos de presentaci\u00f3n de declaraciones fuera de plazo, incumplimiento de los plazos de pago o deudas derivadas de actos de gesti\u00f3n, liquidaci\u00f3n o recaudaci\u00f3n del impuesto.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el art\u00edculo 28 de la LGT establece una serie de reducciones sobre los recargos que pueden ser aplicadas en determinadas situaciones. Por ejemplo, se podr\u00e1 aplicar una reducci\u00f3n del 25% cuando se realice el pago antes de que finalice el periodo voluntario de pago. Tambi\u00e9n se podr\u00e1 aplicar una reducci\u00f3n del 50% si se realiza el pago dentro del plazo de pago previsto en un acuerdo previamente adoptado con la Administraci\u00f3n. Adem\u00e1s, en determinados casos, se podr\u00e1 aplicar una reducci\u00f3n del 65% si se regulariza la situaci\u00f3n antes de que se incoe el procedimiento sancionador correspondiente.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 27 de la Ley General Tributaria (LGT) establece la figura de los recargos en el \u00e1mbito del&#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-3533680","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 27 de la Ley General Tributaria (LGT) establece la figura de los recargos en el \u00e1mbito del...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3533680","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=3533680"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3533680\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3533680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3533680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3533680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}