{"id":14526,"date":"2022-12-20T12:28:55","date_gmt":"2022-12-20T11:28:55","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=14526"},"modified":"2022-12-20T12:28:55","modified_gmt":"2022-12-20T11:28:55","slug":"recurso_reposicion","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/recurso_reposicion\/","title":{"rendered":"Obligatoriedad del recurso de reposici\u00f3n contra los actos de aplicaci\u00f3n de los tributos locales"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:500px;\"><img decoding=\"async\" width=\"1920\" height=\"1280\" title=\"justicia\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia.jpg\" alt class=\"img-responsive wp-image-14528\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia-200x133.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia-400x267.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia-600x400.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia-800x533.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia-1200x800.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/12\/justicia.jpg 1920w\" sizes=\"(max-width: 640px) 100vw, 1920px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>Obligatoriedad del recurso de reposici\u00f3n contra los actos de aplicaci\u00f3n de los tributos locales<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">20\/12\/2022<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>La revisi\u00f3n de los actos en v\u00eda administrativa de naturaleza econ\u00f3mica de las entidades locales viene regulada en el art\u00edculo 108 de la Ley 7\/1985, de 2 de abril, reguladora de las Bases del R\u00e9gimen Local (LRBRL), en el que se establece que <em>\u00abContra los actos sobre aplicaci\u00f3n y efectividad de los tributos locales, y de los restantes ingresos de Derecho P\u00fablico de las entidades locales, tales como prestaciones patrimoniales de car\u00e1cter p\u00fablico no tributarias, precios p\u00fablicos y multas y sanciones pecuniarias, se formular\u00e1 el recurso de reposici\u00f3n espec\u00edficamente previsto al efecto en la Ley reguladora de las Haciendas Locales (\u2026)\u00bb<\/em>.<\/p>\n<p>Y en el art\u00edculo 14.2.\u00f1) del Texto Refundido de la Ley reguladora de las haciendas locales (TRLRHL) <strong>se establece la obligatoriedad del recurso de reposici\u00f3n para acceder a la v\u00eda jurisdiccional<\/strong>.<\/p>\n<p><strong>En base a ello, el recurso de reposici\u00f3n constituye una instancia previa y obligatoria a agotar para poder acceder a la v\u00eda contencioso-administrativa, y si no se interpone despu\u00e9s no se podr\u00e1 acudir a los tribunales.<\/strong><\/p>\n<p><strong>Marc Cerv\u00f3s Escrib\u00e0<\/strong><br \/>\nAbogado del Departamento de Derecho P\u00fablico de Cud\u00f3s Consultors<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":14528,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81,79],"tags":[],"class_list":["post-14526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico-zh-hans","category-fiscal-zh"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/14526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=14526"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/14526\/revisions"}],"predecessor-version":[{"id":14537,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/14526\/revisions\/14537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/14528"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=14526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=14526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=14526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}