Ley 58/2003

Published in the Boletín Oficial del Estado as BOE-A-2003-23186. Cadrumo’s calculations cite 34 provisions of this text; each one links below to its official wording in the BOE.

Ley 58/2003, art. 119

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

todo documento presentado ante la Administración tributaria

La presentación de una declaración no implica aceptación o reconocimiento

Las opciones que según la normativa tributaria se deban ejercitar

Read Ley 58/2003, art. 119 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-119

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-119.html#a119

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-05-14

Reviewed by:

operator

Cataloguer’s note:

Declaracion tributaria: any document presented before AEAT acknowledging a tax-relevant fact. Filing does not imply acceptance of the tax obligation. Options exercised via a declaration cannot be rectified after the filing period closes. Pending compensation / deduction balances cannot be modified through complementarias after AEAT initiates an application procedure.

Ley 58/2003, art. 120

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Las autoliquidaciones son declaraciones en las que los obligados tributarios

operaciones de calificación y cuantificación necesarias

podrá instar la rectificación de dicha autoliquidación

presentación de una autoliquidación rectificativa

Read Ley 58/2003, art. 120 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-120

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-120.html#a120

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-05-14

Reviewed by:

operator

Cataloguer’s note:

Autoliquidaciones: declarations in which the obligado tributario performs the calificacion + cuantificacion necessary to determine the deuda tributaria and either pays, claims a refund, or claims compensation. AEAT may verify and comprobar. Where the obligado considers the autoliquidacion has harmed their legitimate interests they may instar la rectificacion per the apartado 3 procedure; otherwise the autoliquidacion rectificativa procedure of apartado 4 applies where the tax-specific regulation so establishes.

Ley 58/2003, art. 122

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Los obligados tributarios podrán presentar autoliquidaciones complementarias

Las autoliquidaciones complementarias tendrán como finalidad completar o modificar las presentadas con anterioridad

intereses de demora

Read Ley 58/2003, art. 122 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-122

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-122.html#a122

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-05-14

Reviewed by:

operator

Cataloguer’s note:

Declaraciones, autoliquidaciones y comunicaciones complementarias o sustitutivas. Filed within the original presentation window or extemporaneously while the right to determine the deuda has not prescribed. Complementarias are used when the new autoliquidacion yields a higher importe a ingresar or a lower devolution / compensation; otherwise art-120 rectificacion procedures apply. Loss-of-incentive scenarios (failed deduction conditions) are reported as a complementaria for the period of the breach with intereses de demora.

Ley 58/2003, art. 163

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

no será acumulable a los judiciales ni a otros procedimientos de ejecución

se iniciará e impulsará de oficio en todos sus trámites

Read Ley 58/2003, art. 163 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-163

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a163

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Caracter del procedimiento de apremio. Exclusively administrative, driven ex officio through all its steps, and not cumulative with judicial or other execution procedures. Conflicts of jurisdiction with judges and courts are resolved under Ley Organica 2/1987 de Conflictos Jurisdiccionales. The framing article for the whole enforcement chapter.

Ley 58/2003, art. 167

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

tendrá la misma fuerza ejecutiva que la sentencia judicial

Contra la providencia de apremio sólo serán admisibles los siguientes motivos de oposición

Read Ley 58/2003, art. 167 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-167

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a167

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Iniciacion del procedimiento de apremio: providencia de apremio. The providencia identifies the debt, demands payment, states that the periodo ejecutivo surcharge has accrued, and carries the same executive force as a judicial sentence for enforcing the taxpayer’s assets. Apartado 3 closes the grounds of opposition to a numbered list (extincion or prescripcion, request for aplazamiento, lack of notification of the liquidacion, annulment, and error or omission in the providencia preventing identification of the debtor or the debt). Where payment is not made within the applicable deadline the taxpayer’s assets are seized, and the providencia must warn of this. The deadline itself is art-62.5, not this article.

Ley 58/2003, art. 168

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

la garantía prestada quedará sin efecto en la parte asegurada por los embargos

Read Ley 58/2003, art. 168 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-168

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a168

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Ejecucion de garantias. Where the debt is secured, the garantia is executed first through the apremio procedure. The Administracion may instead seize and sell other assets beforehand where the garantia is disproportionate to the secured debt or where the obligado so requests and points to sufficient assets; in that case the garantia lapses to the extent covered by the seizures.

Ley 58/2003, art. 169

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

teniendo en cuenta la mayor facilidad de su enajenación y la menor onerosidad

en un plazo no superior a seis meses

No se embargarán los bienes o derechos declarados inembargables por las leyes

Read Ley 58/2003, art. 169 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-169

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a169

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Practica del embargo de bienes y derechos. Enough is seized to cover the debt, the periodo ejecutivo surcharge, interest and the costs of the procedure. Order of seizure follows any agreement with the obligado, otherwise ease of realisation and least onerousness, running from cash and bank balances through short-term realisable credits and securities to real property and, last, assets requiring entry into the debtor’s home. An asset is short-term realisable when it can be realised within six months – the one deadline this article establishes. Assets declared unseizable by law are excluded.

Ley 58/2003, art. 170

In force from 2012-10-31 (published on 2003-12-18).

Official text, in extract (in Spanish)

Contra la diligencia de embargo sólo serán admisibles los siguientes motivos de oposición

prohibición de disponer sobre los bienes inmuebles de una sociedad

Read Ley 58/2003, art. 170 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-170

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a170

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Diligencia de embargo y anotacion preventiva. Each seizure is documented in its own diligencia, notified to the obligado, and where the asset is registrable the Administracion is entitled to a preventive annotation of the seizure in the corresponding register. Apartado 3 closes the grounds of opposition to the diligencia (extincion or prescripcion, lack of notification of the providencia, breach of the seizure rules, and suspension of the procedure). Apartado 6 allows a prohibicion de disponer over the real property of a company whose shares have been seized from a controlling shareholder.

Ley 58/2003, art. 171

In force from 2012-10-31 (published on 2003-12-18).

Official text, in extract (in Spanish)

sólo se embargará la parte correspondiente al obligado tributario

el saldo se presumirá dividido en partes iguales, salvo que se pruebe una titularidad material diferente

Read Ley 58/2003, art. 171 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-171

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a171

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Embargo de bienes o derechos en entidades de credito o de deposito. The seizure may extend beyond the office where it was notified, within the amount due. Where the seized balance derives from a transfer of salary, pension or wage, the limits protecting those sums apply as though the balance were the payment itself. On a jointly held account only the obligado’s share is seized, and where the shares are not evidenced the balance is presumed divided equally unless a different material ownership is proved. The protective limits themselves are set by the Ley de Enjuiciamiento Civil, not here.

Ley 58/2003, art. 172

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

podrá concluir con la adjudicación de bienes a la Hacienda Pública

sin que, en ningún caso, pueda rebasar el 75 por ciento del tipo inicial fijado en el procedimiento de enajenación

Read Ley 58/2003, art. 172 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-172

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a172

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Enajenacion de los bienes embargados. Sale proceeds by public auction, competition or direct award. Where the assets are not sold the procedure may end with their adjudication to the Hacienda Publica: that adjudication is agreed for the amount of the debt pursued and may never exceed 75 por ciento of the initial price set in the sale procedure – the one percentage this article establishes. Assets may not be sold until the liquidacion being enforced is firm, save for force majeure, perishable goods, or the obligado’s express request. The obligado may release the seized assets at any point before adjudication by extinguishing the debt and the costs.

Ley 58/2003, art. 173

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

una vez declarados fallidos todos los obligados al pago

el procedimiento de apremio se reanudará, dentro del plazo de prescripción

Read Ley 58/2003, art. 173 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-173

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a173

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Terminacion del procedimiento de apremio. The procedure ends on payment of the debt, on a ruling that the debt is uncollectible once every obligado has been declared fallido, or on agreement that the debt has been extinguished on any other ground. A credit declared uncollectible is not necessarily final: the procedure is resumed within the prescription period if the solvency of an obligado becomes known.

Ley 58/2003, art. 188

In force from 2021-07-11 (published on 2003-12-18).

Official text, in extract (in Spanish)

Artículo 188. Reducción de las sanciones.

b) Un 30 por ciento en los supuestos de conformidad.

se reducirá en el 40 por ciento si concurren las siguientes circunstancias

Read Ley 58/2003, art. 188 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-188

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a188

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-13

Reviewed by:

agent

Cataloguer’s note:

Current redaction of LGT art. 188 after Ley 11/2021 art. 13.18: 30 percent for conformidad and a further 40 percent after the remaining sanction is paid in the statutory window without appeal.

Ley 58/2003, art. 191

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción por infracción leve consistirá en multa pecuniaria proporcional del 50 por ciento

La sanción por infracción grave consistirá en multa pecuniaria proporcional del 50 al 100 por ciento

La sanción por infracción muy grave consistirá en multa pecuniaria proporcional del 100 al 150 por ciento

Read Ley 58/2003, art. 191 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-191

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a191

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por dejar de ingresar la deuda tributaria resultante de una autoliquidacion. The severity axis: leve where the base is 3.000 euros or less, or greater without ocultacion; grave where the base exceeds 3.000 euros and there is ocultacion; muy grave where medios fraudulentos were used. Incorrect books or registers push the infraction off leve above a 10 per cent incidence and make it grave between 10 and 50 per cent. Unremitted retenciones make it grave at 50 per cent or less of the base and muy grave above. Nominal bands: leve 50 por ciento, grave 50 al 100 por ciento, muy grave 100 al 150 por ciento, each graduated under art-187 and reduced under art-188.

Ley 58/2003, art. 192

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción por infracción leve consistirá en multa pecuniaria proporcional del 50 por ciento

represente un porcentaje superior al 10 por ciento de la base de la sanción

Read Ley 58/2003, art. 192 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-192

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a192

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por incumplir la obligacion de presentar de forma completa y correcta las declaraciones o documentos necesarios para practicar liquidaciones. Same severity axis and same nominal bands as art-191, applied to the declaration-based rather than the self-assessment-based case: leve 50 por ciento, grave 50 al 100 por ciento, muy grave 100 al 150 por ciento, with the same 10 per cent and 50 per cent books-and-registers thresholds.

Ley 58/2003, art. 193

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción por infracción leve consistirá en multa pecuniaria proporcional del 50 por ciento

represente un porcentaje superior al 10 por ciento de la base de la sanción

Read Ley 58/2003, art. 193 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-193

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a193

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por obtener indebidamente devoluciones. Same severity axis and nominal bands as arts. 191 and 192 – leve 50 por ciento, grave 50 al 100 por ciento, muy grave 100 al 150 por ciento – applied to a refund wrongly obtained rather than to tax left unpaid.

Ley 58/2003, art. 194

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción consistirá en multa pecuniaria proporcional del 15 por ciento

multa pecuniaria fija de 300 euros

Read Ley 58/2003, art. 194 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-194

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a194

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por solicitar indebidamente devoluciones, beneficios o incentivos fiscales. Always grave. Two distinct sanctions: a multa pecuniaria proporcional del 15 por ciento where a refund is wrongly solicited by omitting or falsifying data without the refund having been obtained, and a multa pecuniaria fija de 300 euros where the wrongly solicited item is a beneficio or incentivo fiscal. This is the one article in the range carrying a FIXED euro amount rather than a proportional band.

Ley 58/2003, art. 195

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción consistirá en multa pecuniaria proporcional del 15 por ciento si se trata de partidas a compensar o deducir en la base imponible

o del 50 por ciento si se trata de partidas a deducir en la cuota o de créditos tributarios aparentes

Read Ley 58/2003, art. 195 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-195

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a195

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por determinar o acreditar improcedentemente partidas positivas o negativas o creditos tributarios aparentes. Always grave. The band depends on where the wrongly accredited item sits: 15 por ciento for partidas to be offset or deducted in the base imponible, and 50 por ciento for partidas in the cuota or for apparent tax credits. The sanction is deducted from any later sanction arising when the same amounts are actually offset.

Ley 58/2003, art. 196

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción consistirá en multa pecuniaria proporcional del 40 por ciento

Read Ley 58/2003, art. 196 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-196

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a196

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por imputar incorrectamente o no imputar bases imponibles, rentas o resultados por las entidades sometidas a un regimen de imputacion de rentas. Always grave. Nominal band: multa pecuniaria proporcional del 40 por ciento of the amounts wrongly imputed or not imputed, graduated under art-187 and reduced under art-188.

Ley 58/2003, art. 197

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

La sanción consistirá en multa pecuniaria proporcional del 75 por ciento

Read Ley 58/2003, art. 197 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-197

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a197

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Infraccion por imputar incorrectamente deducciones, bonificaciones y pagos a cuenta por las entidades sometidas a un regimen de imputacion de rentas. Always grave. Nominal band: multa pecuniaria proporcional del 75 por ciento of the amounts wrongly imputed, the highest proportional band in the range, graduated under art-187 and reduced under art-188.

Ley 58/2003, art. 213

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Los actos y actuaciones de aplicación de los tributos

Read Ley 58/2003, art. 213 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-213

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-213.html#a213

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-07-01

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 213: medios de revisión de los actos tributarios.

Ley 58/2003, art. 26

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Interés de demora

prestación accesoria

se calculará sobre el importe no ingresado en plazo

interés legal del dinero vigente

incrementado en un 25 por ciento

Read Ley 58/2003, art. 26 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-26

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-26.html#a26

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-06-28

Reviewed by:

agent-authored from official BOE-A-2003-23186#a26 and bundled ley-58-2003-art-26.html; operator to re-stamp

Cataloguer’s note:

LGT art 26: interes de demora. Define the accessory tax interest charge, the cases in which it is due, calculation over unpaid or improperly refunded amounts, and the art 26.6 legal-interest-plus-25-percent rule cited by RIRPF art 59 for lost deduction regularization.

Ley 58/2003, art. 27.2

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

1 por ciento más otro 1 por ciento adicional por cada mes completo de retraso

transcurridos 12 meses

el recargo será del 15 por ciento

Read Ley 58/2003, art. 27.2 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-27.2

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-27.html#a27-2

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-05-14

Reviewed by:

operator

Cataloguer’s note:

Recargos por declaración extemporánea sin requerimiento previo, apartado 2 of LGT art-27. Establishes the 1 per cent + 1 per cent additional per completed month of delay rule (post-Ley 11/2021); 15 per cent once 12 months have elapsed since the end of the original presentation deadline. The band table at registry/aeat/legal/ley-58-2003-recargo-bands.toml is parameterised against this article.

Ley 58/2003, art. 28

In force from 2012-01-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

El recargo ejecutivo será del cinco por ciento

El recargo de apremio reducido será del 10 por ciento

El recargo de apremio ordinario será del 20 por ciento

Read Ley 58/2003, art. 28 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-28

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a28

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Recargos del periodo ejecutivo. Three mutually incompatible surcharge types, each computed on the whole of the debt left unpaid in periodo voluntario: recargo ejecutivo at cinco por ciento when the debt is settled in full before the providencia de apremio is notified; recargo de apremio reducido at 10 por ciento when the debt and the surcharge itself are settled before the art-62.5 deadline for apremiadas debts expires; recargo de apremio ordinario at 20 por ciento in every other case. Only the ordinario is compatible with intereses de demora; where the ejecutivo or the reducido is exigible, intereses accrued since the start of the periodo ejecutivo are not demanded. The article states NO deadline of its own: the reducido window is a cross-reference to art-62.5, so a deadline quoted here would be grounded in art-62 and not in this article.

Ley 58/2003, art. 5

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

la Administración Tributaria estará integrada por los órganos y entidades

Read Ley 58/2003, art. 5 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-5

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-5.html#a5

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-07-01

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 5: la Administración tributaria; competencias de la AEAT.

Ley 58/2003, art. 65

In force from 2017-01-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

cuando su situación económico-financiera le impida, de forma transitoria, efectuar el pago

deberán garantizarse en los términos previstos en el artículo 82

el interés de demora exigible será el interés legal que corresponda hasta la fecha de su ingreso

Read Ley 58/2003, art. 65 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-65

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a65

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Aplazamiento y fraccionamiento del pago. Debts in periodo voluntario or ejecutivo may be deferred on request where the obligado’s economic-financial situation transitorily prevents payment. Apartado 2 lists the debts that may NOT be deferred (retenciones and ingresos a cuenta among them) and provides that a request over such a debt is inadmitted. A deferral request filed in periodo voluntario prevents the periodo ejecutivo from starting but does not stop intereses de demora accruing. Deferred debts must be secured under art-82. Where the debt is fully secured by aval solidario de entidad de credito or certificado de seguro de caucion the interest demanded is the interes legal rather than the interes de demora; this article fixes neither rate, both being set annually by the LPGE.

Ley 58/2003, art. 66

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Prescribirán a los cuatro años los siguientes derechos:

El derecho de la Administración para determinar la deuda tributaria mediante la oportuna liquidación.

Read Ley 58/2003, art. 66 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-66

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a66

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-12

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 66: the cited provision sets four years for the Administration’s right to determine tax debt and related collection/refund rights.

Ley 58/2003, art. 67

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

El plazo de prescripción comenzará a contarse en los distintos casos a los que se refiere el artículo

En el caso a), desde el día siguiente a aquel en que finalice el plazo reglamentario para presentar la correspondiente declaración o autoliquidación.

Read Ley 58/2003, art. 67 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-67

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a67

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-12

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 67: the cited rule starts the art. 66(a) prescription period on the day after the regulatory filing deadline.

Ley 58/2003, art. 70.2

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

A efectos del cumplimiento de las obligaciones tributarias de otras personas o entidades, las obligaciones de conservación y suministro de información previstas en los párrafos d), e) y f) del apartado 2 del artículo 29 de esta ley deberán cumplirse en el plazo previsto en la normativa mercantil o en el plazo de exigencia de sus propias obligaciones formales al que se refiere el apartado anterior, si este último fuese superior.

Read Ley 58/2003, art. 70.2 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-70.2

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a70

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-12

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 70.2: the cited provision addresses the period for conservation and supply obligations where the formal-obligation period governs.

Ley 58/2003, art. 82

In force from 2023-01-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

aval solidario de entidad de crédito o sociedad de garantía recíproca o certificado de seguro de caución

Podrá dispensarse total o parcialmente al obligado tributario de la constitución de las garantías

Cuando las deudas tributarias sean de cuantía inferior a la que se fije en la normativa tributaria

Read Ley 58/2003, art. 82 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-82

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003.html#a82

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-08-12

Reviewed by:

operator

Cataloguer’s note:

Garantias para el aplazamiento y fraccionamiento de la deuda. The preferred security is an aval solidario de entidad de credito or sociedad de garantia reciproca, or a certificado de seguro de caucion. Where the obligado shows it cannot obtain one, hipoteca, prenda, fianza personal y solidaria or another sufficient security is accepted, and the Administracion may instead adopt medidas cautelares in substitution. Apartado 2 allows total or partial dispensation of the garantia, including where the debts fall below a threshold the article expressly leaves to the normativa tributaria to fix; the amount is therefore NOT established here and must be cited to the Orden that fixes it.

Ley 58/2003, art. 93

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Obligaciones de información

trascendencia tributaria

retenedores

Read Ley 58/2003, art. 93 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-93

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-93.html#a93

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-05-15

Reviewed by:

operator

Cataloguer’s note:

LGT art 93: obligaciones de informacion. Base sustantiva de toda obligacion informativa frente a AEAT - personas fisicas y juridicas obligadas a proporcionar datos, informes, antecedentes y justificantes con trascendencia tributaria. Enumera obligados especificos (retenedores, sociedades de cobro de honorarios profesionales, entidades bancarias y de mediacion). Base sustantiva de las declaraciones informativas: M347 (operaciones con terceros), M180/M190/M193 (resumenes anuales de retenciones), M184 (atribucion de rentas), M232 (vinculadas y paraisos), M349 (intracomunitarias), M720 (bienes en el extranjero), M193 (capital mobiliario).

Ley 58/2003, art. 94

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Autoridades sometidas al deber de informar y colaborar

trascendencia tributaria

ejerzan funciones públicas

Read Ley 58/2003, art. 94 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-94

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/xml/ley-58-2003-art-94.xml#a94

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-10

Reviewed by:

agent

Cataloguer’s note:

LGT art 94: autoridades sometidas al deber de informar y colaborar. Extiende la obligacion informativa del art 93 a las autoridades y entidades del sector publico - organos del Estado, comunidades autonomas y entidades locales, organismos autonomos y entidades publicas empresariales, camaras y colegios profesionales, mutualidades de prevision social, entidades gestoras de la Seguridad Social y en general quienes ejerzan funciones publicas - y a los partidos politicos, sindicatos y asociaciones empresariales. Es la base sustantiva del papel declarante ‘entidad integrada en una Administracion publica’ del Modelo 347 (clave E), que el esquema de perfil declara en declaration_roles junto al art 93 y al rd-1065-2007 art 31.

Ley 58/2003, art. 98

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

Las actuaciones y procedimientos tributarios podrán iniciarse

Read Ley 58/2003, art. 98 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-98

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-98.html#a98

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-07-01

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 98: iniciación de los procedimientos tributarios (declaraciones, modelos, casillas).

Ley 58/2003, art. 99

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

En el desarrollo de las actuaciones y procedimientos tributarios

Read Ley 58/2003, art. 99 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:art-99

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-art-99.html#a99

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-07-01

Reviewed by:

verified against bundled corpus; operator to re-stamp

Cataloguer’s note:

LGT art. 99: desarrollo de las actuaciones y procedimientos; documentación (justificante).

Ley 58/2003, art. DA-18

In force from 2004-07-01 (published on 2003-12-18).

Official text, in extract (in Spanish)

bienes y derechos situados en el extranjero

cuentas situadas en el extranjero

bienes inmuebles y derechos sobre bienes inmuebles

Read Ley 58/2003, art. DA-18 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-58-2003:da-18

Kind of instrument:

ley

BOE document:

BOE-A-2003-23186

Bundled corpus:

corpus/normatives/html/ley-58-2003-da-18.html#dadecimoctava

Authority:

boe

Evidence tier:

legal_authority

Review status:

operator_reviewed

Date reviewed:

2026-05-06

Reviewed by:

operator

Cataloguer’s note:

Disposicion adicional decimoctava de la Ley General Tributaria: obligacion de informacion sobre bienes y derechos situados en el extranjero (origen del Modelo 720).