{"id":5086,"date":"2024-09-16T00:00:00","date_gmt":"2024-09-16T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/recursos-contra-las-sanciones\/"},"modified":"2024-09-16T00:00:00","modified_gmt":"2024-09-16T00:00:00","slug":"recursos-contra-las-sanciones","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/recursos-contra-las-sanciones\/","title":{"rendered":"Recursos contra las sanciones"},"content":{"rendered":"<p>Si un contribuyente recibe una liquidaci\u00f3n de Hacienda con la que no est\u00e1 de acuerdo, dispone de un mes para recurrirla. Este plazo se cuenta desde el d\u00eda siguiente al de la notificaci\u00f3n (a estos efectos, y en caso de que la liquidaci\u00f3n derive de una inspecci\u00f3n, la notificaci\u00f3n se entiende practicada transcurrido un mes desde la firma del acta correspondiente sin que se haya recibido comunicaci\u00f3n alguna por parte del inspector).<\/p>\n<p>Si la liquidaci\u00f3n no se recurre dentro del plazo indicado, deviene firme, de forma que \u2014salvo algunas excepciones\u2014 no es posible presentar recurso posteriormente. Sin embargo, esto no afecta a los recursos que puedan interponerse contra las sanciones que se deriven de esa liquidaci\u00f3n: aunque \u00e9sta devenga firme, la sanci\u00f3n s\u00ed que puede recurrirse mientras no prescriba su derecho a hacerlo.<\/p>\n<p>La liquidaci\u00f3n y la sanci\u00f3n son actos administrativos distintos, por lo que las consecuencias de esa falta de impugnaci\u00f3n de la liquidaci\u00f3n principal no se pueden extrapolar a la sanci\u00f3n. Recuerde, adem\u00e1s, que en los recursos contra las sanciones no es necesario aportar aval bancario para suspender la recaudaci\u00f3n de la cantidad reclamada: dicha recaudaci\u00f3n queda suspendida autom\u00e1ticamente con la simple presentaci\u00f3n del recurso.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales revisar\u00e1n las liquidaciones que Hacienda pueda remitirle y le asesorar\u00e1n sobre si es viable la interposici\u00f3n de recursos contra ellas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si un contribuyente recibe una liquidaci&oacute;n de Hacienda con la que no est&aacute; de acuerdo, dispone de un mes para recurrirla. Este plazo se cuenta desde el d&iacute;a siguiente al de la notificaci&oacute;n (a estos efectos, y en caso de que la liquidaci&oacute;n derive de una inspecci&oacute;n, la notificaci&oacute;n se entiende practicada transcurrido un mes [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recursos contra las sanciones | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/recursos-contra-las-sanciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recursos contra las sanciones | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si un contribuyente recibe una liquidaci&oacute;n de Hacienda con la que no est&aacute; de acuerdo, dispone de un mes para recurrirla. 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