{"id":585,"date":"2024-05-17T10:56:18","date_gmt":"2024-05-17T10:56:18","guid":{"rendered":"https:\/\/cordobaygarcia.com\/?p=585"},"modified":"2025-02-20T16:55:04","modified_gmt":"2025-02-20T16:55:04","slug":"sanciones-por-conformidad-reducciones-aplicables","status":"publish","type":"post","link":"https:\/\/cordobaygarcia.com\/en\/sanciones-por-conformidad-reducciones-aplicables\/","title":{"rendered":"SANCIONES POR CONFORMIDAD. REDUCCIONES APLICABLES"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-center has-extra-large-font-size wp-block-paragraph\" style=\"line-height:2.1\"><strong>SANCIONES POR CONFORMIDAD. C\u00c1LCULO DE LAS REDUCCIONES A LAS QUE SE TIENE DERECHO<\/strong>.<\/p>\n\n\n\n<p class=\"has-extra-small-font-size wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-left has-large-font-size wp-block-paragraph\" style=\"line-height:2.1\">Si su empresa es objeto de regularizaci\u00f3n por la Agencia Tributaria, debido a alguna infracci\u00f3n cometida, bien por obtenci\u00f3n de devoluciones indebidas, por haber dejado de ingresar o por solicitar indebidamente devoluciones o incentivos fiscales, la Ley General Tributaria en su art\u00edculo 188.1.b, contempla la <strong>REDUCCI\u00d3N POR CONFORMIDAD<\/strong>. El importe de dicha reducci\u00f3n se establece en un <strong>30 % SOBRE LA SANCI\u00d3N<\/strong> que la Agencia Tributaria haya impuesto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\" style=\"line-height:2.1\">Dicha reducci\u00f3n tambi\u00e9n es aplicable en el caso de que se haya recurrido la sanci\u00f3n impuesta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-medium is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"200\" height=\"300\" src=\"https:\/\/cordobaygarcia.com\/wp-content\/uploads\/2023\/08\/oficina-documentos-cuentas-dinero-200x300.jpg\" alt=\"\" class=\"wp-image-285\" style=\"width:315px;height:auto\" srcset=\"https:\/\/cordobaygarcia.com\/wp-content\/uploads\/2023\/08\/oficina-documentos-cuentas-dinero-200x300.jpg 200w, https:\/\/cordobaygarcia.com\/wp-content\/uploads\/2023\/08\/oficina-documentos-cuentas-dinero.jpg 667w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\" style=\"line-height:2.1\">Adicionalmente, la empresa puede tener derecho a una <strong>REDUCCI\u00d3N DEL 40 % POR PRONTO PAGO<\/strong>, si se cumplen los siguientes requisitos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\">Si no se recurre la regularizaci\u00f3n realizada ni la sanci\u00f3n aplicada.<\/li>\n\n\n\n<li class=\"has-large-font-size\">Y si se paga la sanci\u00f3n en el plazo establecido por Hacienda.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\" style=\"line-height:2.1\"><strong>EL C\u00c1LCULO<\/strong> de ambas reducciones debe hacerse de forma acumulativa, es decir, primero se aplica la reducci\u00f3n por conformidad del 30 % sobre la sanci\u00f3n y&nbsp; despu\u00e9s, sobre el importe resultante de aplicar dicha reducci\u00f3n por conformidad, se aplica la reducci\u00f3n por pronto pago del 40 %.<\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\" style=\"line-height:2.1\">En el caso de que sobre la sanci\u00f3n impuesta no quepa aplicar la reducci\u00f3n por conformidad, siempre es aplicable la reducci\u00f3n por pronto pago, y se calcular\u00e1 sobre el importe total de la sanci\u00f3n.<\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\" style=\"line-height:2.1\">Si tiene alguna duda, consulte a C\u00d3RDOBA Y GARC\u00cdA ASESORES.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"499\" height=\"572\" src=\"https:\/\/cordobaygarcia.com\/wp-content\/uploads\/2023\/06\/CyG2.svg\" alt=\"\" class=\"wp-image-118\" style=\"width:218px;height:auto\"\/><\/figure>","protected":false},"excerpt":{"rendered":"<p>REDUCCIONES APLICABLES A LAS SANCIONES POR  CONFORMIDAD.<br \/>\nFORMA DE CLACULARLAS<\/p>","protected":false},"author":2,"featured_media":160,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[14,15],"class_list":["post-585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consejos","tag-consejos","tag-sanciones","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SANCIONES POR CONFORMIDAD. REDUCCIONES APLICABLES - Cordoba y Garc\u00eda Asesores<\/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:\/\/cordobaygarcia.com\/en\/sanciones-por-conformidad-reducciones-aplicables\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SANCIONES POR CONFORMIDAD. REDUCCIONES APLICABLES\" \/>\n<meta property=\"og:description\" content=\"REDUCCIONES APLICABLES A LAS SANCIONES POR CONFORMIDAD. 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