{"id":19492,"date":"2023-06-01T10:25:02","date_gmt":"2023-06-01T10:25:02","guid":{"rendered":"https:\/\/normativamunicipal.com\/?p=19492"},"modified":"2026-09-30T09:20:32","modified_gmt":"2026-09-30T09:20:32","slug":"impuesto-de-actividades-economicas-2","status":"publish","type":"post","link":"https:\/\/normativamunicipal.com\/?p=19492","title":{"rendered":"IMPUESTO DE ACTIVIDADES ECONOMICAS"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>Resoluci\u00f3n de 25 de mayo de 2023, del Departamento de Recaudaci\u00f3n de la Agencia Estatal de Administraci\u00f3n Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Econ\u00f3micas del ejercicio 2023 relativos a las cuotas nacionales y provinciales y se establece el lugar de pago de dichas cuotas.<\/strong><\/span><!--more--><\/p>\n<p>Estos Documentos, con los que puedan modificar o acompa\u00f1ar y su texto \u00edntegro, se han incorporado a los contenidos ya existentes en el siguiente T\u00cdTULO publicado y a su disposici\u00f3n:<br \/>\n<a href=\"https:\/\/dappeditorial.es\/guia-legal-del-interventor-municipal\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone wp-image-6250 size-full\" src=\"https:\/\/normativamunicipal.com\/wp-content\/uploads\/2020\/12\/logo-interventor-blog.png\" alt=\"\" width=\"372\" height=\"56\" srcset=\"https:\/\/normativamunicipal.com\/wp-content\/uploads\/2020\/12\/logo-interventor-blog.png 372w, https:\/\/normativamunicipal.com\/wp-content\/uploads\/2020\/12\/logo-interventor-blog-300x45.png 300w\" sizes=\"(max-width: 372px) 100vw, 372px\" \/><\/a><a href=\"https:\/\/dappeditorial.es\/recordatorio-de-claves\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-12810\" src=\"https:\/\/normativaconstruccion.es\/wp-content\/uploads\/2022\/09\/recordatorio-claves.gif\" alt=\"\" width=\"390\" height=\"57\" \/><\/a><\/p>\n<p>BOE de 1 de junio de 2023<\/p>\n<p>TEXTO ORIGINAL<\/p>\n<p>La Ley\u00a039\/1988, de\u00a028 de diciembre, reguladora de las Haciendas Locales cre\u00f3, en sus art\u00edculos\u00a079 a\u00a092, el Impuesto sobre Actividades Econ\u00f3micas.<\/p>\n<p>Por su parte, el Real Decreto Legislativo\u00a01175\/1990, de\u00a028 de septiembre, que aprob\u00f3 las tarifas e Instrucci\u00f3n del Impuesto, se\u00f1ala en su Regla\u00a017.\u00aa que las cuotas nacionales y provinciales ser\u00e1n recaudadas por la Administraci\u00f3n Tributaria Estatal.<\/p>\n<p>El art\u00edculo\u00a023 del Reglamento General de Recaudaci\u00f3n, aprobado por Real Decreto\u00a0939\/2005, de\u00a029 de julio, dispone que la recaudaci\u00f3n de deudas de vencimiento peri\u00f3dico y notificaci\u00f3n colectiva podr\u00e1 realizarse, entre otras modalidades, por cualquiera que se establezca para el ingreso de los recursos de la Hacienda P\u00fablica.<\/p>\n<p>El art\u00edculo\u00a062.3 de la Ley\u00a058\/2003, de\u00a017 de diciembre, General Tributaria, confiere a la Administraci\u00f3n Tributaria competente la facultad de modificar el plazo de ingreso en per\u00edodo voluntario de las deudas referidas en el p\u00e1rrafo anterior.<\/p>\n<p>La Orden PRE\/3851\/2007, de\u00a010 de diciembre, por la que se establecen los Departamentos de la Agencia Estatal de Administraci\u00f3n Tributaria y se les atribuyen funciones y competencias, en su art\u00edculo\u00a06.2, atribuye al titular del Departamento de Recaudaci\u00f3n de dicho Organismo P\u00fablico la competencia de modificar el plazo voluntario de ingreso de las deudas de notificaci\u00f3n colectiva y peri\u00f3dica cuya gesti\u00f3n se realice por la mencionada Agencia.<\/p>\n<p>Por todo ello, he acordado dictar la siguiente Resoluci\u00f3n:<\/p>\n<p>Uno.\u2003Para las cuotas nacionales y provinciales del Impuesto sobre Actividades Econ\u00f3micas del ejercicio\u00a02023, se establece que su cobro se realice a trav\u00e9s de las Entidades de cr\u00e9dito colaboradoras en la recaudaci\u00f3n, con el documento de ingreso que a tal efecto se har\u00e1 llegar al contribuyente. En el supuesto de que dicho documento de ingreso no fuera recibido o se hubiese extraviado, deber\u00e1 realizarse el ingreso con un duplicado que se recoger\u00e1 en la Delegaci\u00f3n o Administraciones de la Agencia Estatal de Administraci\u00f3n Tributaria correspondientes a la provincia del domicilio fiscal del contribuyente, en el caso de cuotas de clase nacional, o correspondientes a la provincia del domicilio donde se realice la actividad, en el caso de cuotas de clase provincial.<\/p>\n<p>Dos.\u2003Se modifica el plazo de ingreso en per\u00edodo voluntario del Impuesto sobre Actividades Econ\u00f3micas del ejercicio\u00a02023 cuando se trate de las cuotas a las que se refiere el apartado Uno anterior, fij\u00e1ndose un nuevo plazo que comprender\u00e1 desde el\u00a015 de septiembre hasta el\u00a020 de noviembre de\u00a02023, ambos inclusive.<\/p>\n<p>Madrid, 25 de mayo de\u00a02023.\u2013La Directora del Departamento de Recaudaci\u00f3n de la Agencia Estatal de Administraci\u00f3n Tributaria, Virginia Mu\u00f1oz Fern\u00e1ndez.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resoluci\u00f3n de 25 de mayo de 2023, del Departamento de Recaudaci\u00f3n de la Agencia Estatal de Administraci\u00f3n Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Econ\u00f3micas del ejercicio 2023 relativos a las cuotas nacionales y provinciales y se establece el lugar de pago de dichas cuotas.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,2936],"tags":[3907],"class_list":["post-19492","post","type-post","status-publish","format-standard","hentry","category-novedades-normativas","category-tributos","tag-impuesto-de-actividades-economicas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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