{"id":3541003,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3541003"},"modified":"2025-04-11T17:34:12","modified_gmt":"2025-04-11T17:34:12","slug":"recargos-del-27-y-28","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/recargos-del-27-y-28\/","title":{"rendered":"Recargos del 27 y 28"},"content":{"rendered":"Los recargos del 27 y del 28 se refieren a dos tipos diferentes de recargos que pueden ser aplicados en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en Espa\u00f1a.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En cuanto al recargo del 28, tambi\u00e9n llamado \u00abRecargo por declaraci\u00f3n extempor\u00e1nea\u00bb, se trata de una sanci\u00f3n que se aplica en caso de presentaci\u00f3n tard\u00eda de la declaraci\u00f3n del IRPF o de cualquier documento requerido por la Agencia Tributaria. Si el contribuyente no presenta su declaraci\u00f3n en el plazo establecido o si lo hace de forma incorrecta, la Agencia Tributaria puede aplicar un recargo del 5% sobre la cuota \u00edntegra correspondiente a la base liquidable general, con un m\u00ednimo de 300\u20ac y un m\u00e1ximo de 20.000\u20ac. Sin embargo, si se trata de una declaraci\u00f3n extempor\u00e1nea y la Administraci\u00f3n ha iniciado actuaciones de comprobaci\u00f3n o inspecci\u00f3n, el recargo ser\u00e1 del 20%.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>Los recargos del 27 y del 28 se refieren a dos tipos diferentes de recargos que pueden ser aplicados&#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-3541003","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":"Los recargos del 27 y del 28 se refieren a dos tipos diferentes de recargos que pueden ser aplicados...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3541003","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=3541003"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3541003\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3541003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3541003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3541003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}