Viendo 1 entrada (de un total de 1)
Viendo 1 entrada (de un total de 1)
- El foro ‘Administración General del Estado – Especialidad de Agentes Hacienda Pública’ está cerrado y no se permiten nuevos debates ni respuestas.
En septiembre de 2021 trasladamos los foros de dudas a los Campus Opositas de preparación de Oposiciones para mejorar así el servicio de resolución de dudas a los alumnos y alumnas de OPOSITAS.
Este foro, abierto en el año 2004, contiene más de 27.000 entradas con resoluciones de dudas de estudio de diferentes administraciones. ¡No somos capaces de borrarlo pues en cada uno de sus post está parte de nuestro ♥!
Inicio › Foros › ADMINISTRACIONES NACIONALES › Administración General del Estado – Especialidad de Agentes Hacienda Pública › Reducción de oficio de la cuota integra (artículo 56.3 LGT)
Buenas noches, como ha surgido duda sobre el artículo 56.3 de la LGT, vengo a aclararlo en este post.
La cuota tributaria viene regulada en el artículo 56 de la LGT, cuando en el apartado 3, se hace referencia a que “La cuota íntegra deberá[b] reducirse de oficio[/b] cuando de la aplicación de los tipos de gravamen resulte que a un incremento de la base corresponde una porción de cuota superior a dicho incremento. La reducción deberá comprender al menos dicho exceso”. Significa que cuando se dé el supuesto de éste artículo 56.3, y la Administración tenga constancia de ese supuesto, podrá reducir la cuota integra sin que nadie lo solicite, es decir, lo hará por su propia cuenta.
Tened en cuenta también que en el párrafo segundo de ese mismo artículo encontramos una [b]excepción[/b] a la regla anteriormente mencionada, cuando la deuda tributaria deba pagarse por medio de efectos timbrados. Esos casos están exceptudados.
Un saludo, y muy buenas noches.
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