{"id":8288,"date":"2023-03-31T16:51:45","date_gmt":"2023-03-31T21:51:45","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=8288"},"modified":"2023-03-31T16:51:45","modified_gmt":"2023-03-31T21:51:45","slug":"intereses-moratorios-en-materia-aduanera","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/intereses-moratorios-en-materia-aduanera\/","title":{"rendered":"Intereses moratorios en materia aduanera"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.16&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p style=\"text-align: justify;\">La Autoridad Aduanera se refiere a los intereses moratorios en materia aduanera de la siguiente manera:<\/p>\n<p style=\"text-align: justify;\"><em>\u201cPor lo tanto, es menester comprender que se causan intereses moratorios cuando se presentan mayores valores por concepto de tributos aduaneros que debieron haber sido cancelados con la presentaci\u00f3n de la declaraci\u00f3n de importaci\u00f3n.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>De manera que, si con la presentaci\u00f3n de una declaraci\u00f3n de correcci\u00f3n se subsana un error cometido en el diligenciamiento de la declaraci\u00f3n de importaci\u00f3n, que conllev\u00f3 liquidar y pagar menores tributos aduaneros a los que se estaba obligado, se deber\u00e1n liquidar intereses de mora sobre el respectivo monto dejado de pagar.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">Consulte el documento en el siguiente vinculo.<\/p>\n<p style=\"text-align: justify;\">Contacto:<\/p>\n<p style=\"text-align: justify;\">info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgyOTQifX0=@&#8221; 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De manera que, si con [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4371,"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":[324],"tags":[],"yst_prominent_words":[],"class_list":["post-8288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b062023"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-aduanero-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/8288","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=8288"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/8288\/revisions"}],"predecessor-version":[{"id":8295,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/8288\/revisions\/8295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4371"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=8288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=8288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=8288"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=8288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}