{"id":7768,"date":"2026-06-24T00:00:00","date_gmt":"2026-06-24T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/reducciones-sobre-sanciones\/"},"modified":"2026-06-24T00:00:00","modified_gmt":"2026-06-24T00:00:00","slug":"reducciones-sobre-sanciones","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/reducciones-sobre-sanciones\/","title":{"rendered":"Reducciones sobre sanciones"},"content":{"rendered":"<\/p>\n<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 {     display: none; }<\/p>\n<p><span style=\"font-size:10px\"><em>Video elaborado con Inteligencia Artificial \u2013 NotebookLM<\/em><i>\u00a0<\/i><\/span><\/p>\n<p><b>Reducci\u00f3n por conformidad<\/b><\/p>\n<p>En primer lugar, si tras ser objeto de una inspecci\u00f3n tributaria\u00a0recibe una liquidaci\u00f3n de Hacienda y adem\u00e1s le sancionan por haber cometido una infracci\u00f3n que supone un perjuicio econ\u00f3mico para \u00e9sta\u00a0(dejar de ingresar, obtener una devoluci\u00f3n indebida&#8230;), sepa que tendr\u00e1 derecho a una reducci\u00f3n del 30% sobre dicha sanci\u00f3n. Para ello es preciso que d\u00e9 su conformidad al acta de la inspecci\u00f3n\u00a0y no presente recurso contra ella.<\/p>\n<p><b>Reducci\u00f3n por pronto pago<\/b>\u00a0<\/p>\n<p>Por otro lado, sepa tambi\u00e9n que por todas las sanciones que le imponga Hacienda \u2013con independencia de si la infracci\u00f3n cometida supone o no un perjuicio econ\u00f3mico para \u00e9sta\u2013 tiene derecho a una reducci\u00f3n adicional del 40% por pronto pago, compatible con la anterior reducci\u00f3n del 30%. Para ello es preciso:<\/p>\n<ul>\n<li>Que no recurra ni la liquidaci\u00f3n de Hacienda ni la sanci\u00f3n (si recurre s\u00f3lo la sanci\u00f3n, perder\u00e1 la reducci\u00f3n del 40% pero mantendr\u00e1 la del 30%).<\/li>\n<li>Que satisfaga la sanci\u00f3n en el plazo concedido por Hacienda o bien que aplace el pago aportando como garant\u00eda un aval o seguro de cauci\u00f3n y satisfaga en plazo todos los pagos del aplazamiento.<\/li>\n<\/ul>\n<p><b>Son compatibles<\/b><\/p>\n<p>En caso de que cumpla los requisitos para disfrutar de ambas reducciones, sepa que ambas son compatibles. En ese caso la reducci\u00f3n total aplicable debe calcularse acumulativamente:<\/p>\n<ul>\n<li>En primer lugar, se calcula la reducci\u00f3n por conformidad sobre la cuant\u00eda de la sanci\u00f3n inicial.<\/li>\n<li>A continuaci\u00f3n, sobre el neto resultante, se cuantifica la reducci\u00f3n por pronto pago.<\/li>\n<\/ul>\n<p>As\u00ed, por ejemplo, si su empresa ha dejado de ingresar 20.000 euros y le imponen una sanci\u00f3n de 10.000 euros (el 50%):<\/p>\n<p>\t\t\t\t\t\tConcepto\t\t\tImporte\t\t\t\t\t\t\t\t\tSanci\u00f3n inicial\t\t\t10.000\t\t\t\t\t\t\tReducci\u00f3n por conformidad 30%\t\t\t-3.000\t\t\t\t\t\t\tSanci\u00f3n previa\t\t\t7.000\t\t\t\t\t\t\tReducci\u00f3n por pronto pago 40%\t\t\t2.800\t\t\t\t\t\t\tSanci\u00f3n final a pagar\t\t\t4.200 (1)\t\t\t<\/p>\n<p style=\"font-size: 0.9em\">(1) En este caso, la reducci\u00f3n efectiva total acaba siendo del 58%.<\/p>\n<p style=\"font-size: 0.9em\">\u00a0<\/p>\n<p> Si Hacienda inicia un procedimiento sancionador contra su empresa o cualquier otro procedimiento tributario, cons\u00faltenos. Nuestros profesionales defender\u00e1n sus intereses y se asegurar\u00e1n de que no le hagan tributar m\u00e1s de lo debido.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none; } Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Reducci&oacute;n por conformidad En primer lugar, si tras ser objeto de una inspecci&oacute;n tributaria&nbsp;recibe una liquidaci&oacute;n de Hacienda y adem&aacute;s le sancionan por haber cometido una infracci&oacute;n que supone un [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reducciones sobre 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\/reducciones-sobre-sanciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reducciones sobre sanciones | Contem Assessors\" \/>\n<meta property=\"og:description\" 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