{"id":3540683,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3540683"},"modified":"2025-04-11T17:16:31","modified_gmt":"2025-04-11T17:16:31","slug":"articulo-26-6-de-la-ley-general-tributaria-ley-582003","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-26-6-de-la-ley-general-tributaria-ley-582003\/","title":{"rendered":"Art\u00edculo 26.6 de la Ley General Tributaria (Ley 58\/2003)"},"content":{"rendered":"El art\u00edculo 26.6 de la Ley General Tributaria de Espa\u00f1a establece que la Administraci\u00f3n Tributaria podr\u00e1 iniciar procedimientos de comprobaci\u00f3n limitada a aquellos contribuyentes que hayan cometido infracciones tributarias graves o muy graves. Esta facultad se ejercer\u00e1 siempre que el importe de la infracci\u00f3n presuntamente cometida supere los 300.000 euros.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, este art\u00edculo establece que el procedimiento de comprobaci\u00f3n limitada no podr\u00e1 extenderse a periodos anteriores al contemplado en la declaraci\u00f3n de impuestos que dio origen a la infracci\u00f3n. De esta manera, se delimita la actuaci\u00f3n de la Administraci\u00f3n a un periodo concreto, evitando que se realicen inspecciones exhaustivas que podr\u00edan suponer una carga excesiva para el contribuyente y una prolongaci\u00f3n innecesaria del procedimiento.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 26.6 de la Ley General Tributaria de Espa\u00f1a establece que la Administraci\u00f3n Tributaria podr\u00e1 iniciar procedimientos de&#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-3540683","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 26.6 de la Ley General Tributaria de Espa\u00f1a establece que la Administraci\u00f3n Tributaria podr\u00e1 iniciar procedimientos de...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3540683","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=3540683"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3540683\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3540683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3540683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3540683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}