{"id":3539686,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3539686"},"modified":"2025-04-11T16:22:10","modified_gmt":"2025-04-11T16:22:10","slug":"ley-general-presupuestaria-intereses-de-demora","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/ley-general-presupuestaria-intereses-de-demora\/","title":{"rendered":"Ley General Presupuestaria Intereses de Demora"},"content":{"rendered":"La Ley General Presupuestaria de Espa\u00f1a establece en su art\u00edculo 49 que en caso de retraso en el pago de deudas de car\u00e1cter tributario, se devengar\u00e1n intereses de demora que ser\u00e1n exigibles desde el d\u00eda siguiente al del vencimiento del plazo establecido para el pago.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, el art\u00edculo 56 de la Ley General Presupuestaria establece que la Administraci\u00f3n tributaria tiene la facultad de eximir el pago de los intereses de demora cuando existan razones justificadas. Por ejemplo, si el retraso en el pago se debe a una situaci\u00f3n sobrevenida y excepcional, como una enfermedad grave o un desastre natural. En estos casos, la decisi\u00f3n de eximir o reducir los intereses de demora ser\u00e1 valorada por la autoridad competente de la Administraci\u00f3n Tributaria.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>La Ley General Presupuestaria de Espa\u00f1a establece en su art\u00edculo 49 que en caso de retraso en el pago&#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-3539686","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 General Presupuestaria de Espa\u00f1a establece en su art\u00edculo 49 que en caso de retraso en el pago...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3539686","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=3539686"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3539686\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3539686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3539686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3539686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}