{"id":888,"date":"2026-03-06T13:39:12","date_gmt":"2026-03-06T13:39:12","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=888"},"modified":"2026-03-09T12:49:46","modified_gmt":"2026-03-09T12:49:46","slug":"mas-de-3-meses-sancion-prescrita","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/mas-de-3-meses-sancion-prescrita\/","title":{"rendered":"M\u00e1s de 3 meses: sanci\u00f3n prescrita"},"content":{"rendered":"<p>Cuando la Administraci\u00f3n tributaria regulariza una declaraci\u00f3n por encontrar irregularidades en la misma, lo normal es que, posteriormente, inicie un procedimiento<a href=\"https:\/\/www.alfonsea.com\/la-presuncion-de-inocencia-y-las-sanciones-tributarias\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u00a0sancionador<\/strong><\/a>.<\/p>\n<p>Pues bien, debe tenerse en cuenta que, el\u00a0plazo\u00a0para que Hacienda inicie ese procedimiento es de 3 meses. Transcurrido ese per\u00edodo, la posibilidad de imponer\u00a0<a href=\"https:\/\/www.alfonsea.com\/mas-de-lo-mismo-hacienda-no-puede-sancionar-sin-motivar\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>sanci\u00f3n<\/strong><\/a>\u00a0habr\u00e1 caducado.<\/p>\n<p>Lo mismo ocurre con las declaraciones presentadas fuera de plazo. Una vez han pasado 3 meses de su presentaci\u00f3n, Hacienda ya no puede iniciar un procedimiento para imponer sanciones.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cuando la Administraci\u00f3n tributaria regulariza una declaraci\u00f3n por encontrar irregularidades en la misma, lo normal es que, posteriormente, inicie un procedimiento\u00a0sancionador. Pues bien, debe tenerse en cuenta que, el\u00a0plazo\u00a0para que Hacienda inicie ese procedimiento es de 3 meses. Transcurrido ese per\u00edodo, la posibilidad de imponer\u00a0sanci\u00f3n\u00a0habr\u00e1 caducado. Lo mismo ocurre con las declaraciones presentadas fuera de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":889,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u00e1s de 3 meses: sanci\u00f3n prescrita<\/title>\n<meta name=\"description\" content=\"Cuando la Administraci\u00f3n tributaria regulariza una declaraci\u00f3n por encontrar irregularidades en la misma, lo normal es que, posteriormente, inicie un\" \/>\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.alfonsea.com\/es\/mas-de-3-meses-sancion-prescrita\/\" \/>\n<meta property=\"og:locale\" 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