{"id":3538892,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3538892"},"modified":"2025-04-11T15:38:56","modified_gmt":"2025-04-11T15:38:56","slug":"articulo-27-nlgt","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-27-nlgt\/","title":{"rendered":"articulo 27 NLGT"},"content":{"rendered":"El art\u00edculo 27 de la Norma de Ley General Tributaria (NLGT) hace referencia a las responsabilidades solidarias en materia de Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF). Este art\u00edculo establece que tanto las personas f\u00edsicas como las jur\u00eddicas que intervienen en una operaci\u00f3n susceptible de generar una obligaci\u00f3n tributaria est\u00e1n sujetas a responsabilidad solidaria frente a la Administraci\u00f3n Tributaria.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La responsabilidad solidaria establecida en el art\u00edculo 27 de la NLGT implica que, en caso de incumplimiento de la obligaci\u00f3n tributaria por parte del contribuyente, la Administraci\u00f3n Tributaria podr\u00e1 exigir a los responsables solidarios el pago de la deuda tributaria. Adem\u00e1s, estos responsables tambi\u00e9n podr\u00edan ser sancionados en caso de que se demuestre que han incurrido en infracciones tributarias.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 27 de la Norma de Ley General Tributaria (NLGT) hace referencia a las responsabilidades solidarias en materia&#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":[272],"class_list":["post-3538892","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2013"],"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 Norma de Ley General Tributaria (NLGT) hace referencia a las responsabilidades solidarias en materia...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3538892","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=3538892"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3538892\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3538892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3538892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3538892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}