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Mediante doctrina la Autoridad Tributaria se\u00f1al\u00f3 que los recursos generales contra los actos administrativos previstos en el C\u00f3digo de Procedimiento Administrativo y de lo Contencioso Administrativo no ser\u00edan aplicables al procedimiento previo a la reclasificaci\u00f3n.<\/p>\n
Igualmente precis\u00f3 que el jefe de la Divisi\u00f3n de Fiscalizaci\u00f3n y Liquidaci\u00f3n Tributaria Extensiva o el jefe de la Divisi\u00f3n de Fiscalizaci\u00f3n y Liquidaci\u00f3n Tributaria, Aduanera y Cambiaria, seg\u00fan corresponda, ser\u00e1 el competente para expedir el requerimiento. Luego, despu\u00e9s de haber efectuado el requerimiento de informaci\u00f3n y, considerando la informaci\u00f3n objetiva con la que cuenta la Administraci\u00f3n Tributaria, evaluar\u00e1 si procede o no la resoluci\u00f3n de reclasificaci\u00f3n.<\/p>\n
\u00a0<\/strong>Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjQwNTQifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.9.10″ _dynamic_attributes=”button_url” custom_button=”on” button_text_size=”13px” button_text_color=”#ffffff” button_bg_color=”#ac1c21″ button_border_width=”0px” button_border_color=”rgba(0,0,0,0)” button_border_radius=”100px” button_letter_spacing=”1px” button_font=”Libre Franklin|600|||||||” button_icon=”%%372%%” button_on_hover=”off” background_layout=”dark” custom_margin=”1px||7px|0px” custom_padding=”10px|31px|10px|24px|true|false” animation_style=”zoom” button_letter_spacing_hover=”1px” button_bg_color_hover=”#27d8d2″ button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”on” button_letter_spacing__hover=”1px” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”on” button_bg_color__hover=”#878787″ button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][et_pb_signup mailchimp_list=”BLANCO DE CASTRO|5bcd6b1f58″ layout=”top_bottom” last_name_field=”off” title=”\u00danase a nuestro bolet\u00edn mediante su correo electr\u00f3nico ” button_text=”UNIRSE” _builder_version=”4.9.10″ _module_preset=”default” header_font=”Alata|700|||||||” header_text_align=”center” header_text_color=”#303030″ header_font_size=”41px” form_field_font=”Alata|700|||||||” form_field_font_size=”18px” background_color=”#c6c6c6″ custom_button=”on” button_text_size=”22px” button_bg_color=”#8e182c” button_border_width=”3px” button_border_radius=”100px” button_letter_spacing=”4px” button_font=”Alata|700|||||||” custom_margin=”35px||-5px|||”][\/et_pb_signup][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.4.8″][et_pb_sidebar orientation=”right” area=”et_pb_widget_area_1″ _builder_version=”4.9.10″ _module_preset=”default” header_font=”Alegreya Sans SC|800|||||||” header_text_color=”#FFFFFF” header_font_size=”29px” body_font=”Alegreya Sans|800|||||||” body_text_color=”#000000″ body_font_size=”17px” background_color=”#8e182c” custom_margin=”|-130px||-26px||” custom_padding=”30px|27px||||” border_radii=”off|11px|11px|11px|11px” box_shadow_style=”preset1″ box_shadow_color=”rgba(130,130,130,0.3)”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Mediante doctrina la Autoridad Tributaria se\u00f1al\u00f3 que los recursos generales contra los actos administrativos previstos en el C\u00f3digo de Procedimiento Administrativo y de lo Contencioso Administrativo no ser\u00edan aplicables al procedimiento previo a la reclasificaci\u00f3n. Igualmente precis\u00f3 que el jefe de la Divisi\u00f3n de Fiscalizaci\u00f3n y Liquidaci\u00f3n Tributaria Extensiva o el jefe de la Divisi\u00f3n […]<\/p>\n","protected":false},"author":2,"featured_media":176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[204],"tags":[],"yst_prominent_words":[],"class_list":["post-4071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-12"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2019\/07\/banners-Blanco-De-Castro-30-1.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=4071"}],"version-history":[{"count":3,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4071\/revisions"}],"predecessor-version":[{"id":4082,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4071\/revisions\/4082"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/176"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=4071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4071"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}