Boletín Oficial de la provincia de Sevilla. Número 118 Lunes 25 de mayo de 2015 — Á r e — a — d e 15 — H a c i e n d a (O3OHQRGHOD'LSXWDFLyQ3URYLQFLDOGH6HYLOODHQVHVLyQRUGLQDULDGHGHIHEUHURGHDSUREyLQLFLDOPHQWHODPRGL¿ c a o c r R i d ó n e é d n g á i e n m l d e a o O s n r e L s o d e u c n p a l a u n z b l a i g c a e c n i e ó r n a l c d o e n g a r e r s e t g i l ó n o , r a l e c o a u d i d s a p c u i e ó s n t e o i e n s n e p e l c a r c t i í ó c n u d l e o l 4 a 9 D b i ) p d u t e l a c a i ó L n e d y e 7 S / 8 e 5 v , i d l l a e , e 2 l d O e P a A b E r i l F , y R l e g a C u l a a d s o a r d a e l d e a P l a r s o v B i a n s c e i s a , d e . +DELpQGRVHSXEOLFDGRGLFKRDFXHUGRHQHO©%ROHWtQ2¿FLDOªGHODSURYLQFLDQ~PHURGHGHPDU]RGHWHUPLQDGRHO p l a z o d e e x p o s i c i ó n a l p ú b l i c o y n o h a b i é n d o s e p r e s e n t a d o r e c l a m a c i ó n o s u g e r e n c i a , c o n f o r m e d i s p o n e e l a r t í c u l o c i t a d o a n t e r i o r m e n WHGLFKRDFXHUGRVHHOHYDDGH¿QLWLYRSRUORTXHVHSURFHGHDVXSXEOLFDFLyQtQWHJUDGHFRQIRUPLGDGFRQORHVWDEOHFLGRHQHODUWtFXOR 1 7 . 3 d e O R l T D E R d N A e N l Z a L A G e E y N R E R e A g L u D l a E d G o E r S a T d I Ó e N l , a R s E H C a A U c i D e A n C d I a Ó s N L E o I c N S a P l E e s C , C R I Ó e a N l D E o r m a s d e D $UWtFXOR e O b t o i s p o s i c i L a P o e c P t L e t o L U T e A g C I i Ó s l N a t D i v o E S 2 E / V I 2 0 L L 0 A 4 , , E d e L O g u l a e A m E a F r Y z L o . A C A S A D E e r O d L o r a p a d r e e l s a e n s t B e s A P R O V I N C I A s g e n e r a l g e n e r a l e s . j O a L I 1 . e d P 1 R 5 I á U n I O r T Í r D U c A c A T Í C e L T N D r e d s e d n a e n R z é a g G i e m e n e n r L a l o e c a s l t , á ( d L i R c t B a d R a L a ) l e a m n p d e a s r a r o r d o l e l l o o d p e r l e v o i e s s t t o a e b l n e e c i l d a o r e t í c n u e l l 1 o 0 R e a 6 l . D 2 d e c e r l e t a L o e L e y 7 g i s / l 9 a t i 8 v 5 , o d 2 / e 2 2 0 d 0 4 e , a d b e r i 5 l , d e PDU]RSRUHOTXHVHDSUXHEDHOWH[WRUHIXQGLGRGHOD/H\5HJXODGRUDGHODV+DFLHQGDV/RFDOHV/5+/HLJXDOPHQWHHQGHVDUUROORGH 1 l a L e y 5 8 / 2 0 0 3 , d e 7 d e d i c i e m b r e , G e n e r a l T r i b u t a r i a , ( L G T ) y d e m á s c o n c o r d a n t e s . &RQWLHQHQRUPDVFRPXQHVWDQWRVXVWDQWLYDVFRPRGHSURFHGLPLHQWRTXHFRPSOHPHQWDQDODV2UGHQDQ]DV¿VFDOHVGHOD'LSX WDFLyQGH6HYLOODDVtFRPRDODV2UGHQDQ]DVDSUREDGDVSRUORVPXQLFLSLRVTXHKDQGHOHJDGRHQOD'LSXWDFLyQGH6HYLOODDWUDYpVGHO O l r g o a c n a l i e s m s o y P d e r o m v á i s n i c n i a g l r d e s e o A s s d i s e t d e e n r c e i c a E h c o o p n ú ó b l m i i c c o a n y o F t r i i b s c u a t l a r ( i O o P s A E F ) , s u s f a c u l t a d e s d e g e s t i ó n , i n s p e c c i ó n y r e c a u d a c i ó n d e l o s t r i b u t o s . 7LHQHFRPR¿QDOLGDG D'HVDUUROODUORSUHYLVWRHQOD/*7HQDTXHOORVDVSHFWRVUHIHUHQWHVDORVSURFHGLPLHQWRVWULEXWDULRVGHJHVWLyQUHFDXGDFLyQ e i d n e s l p e e g c a c d i o ó n s l p o l e r v l a a d s o e s n a t i c d a a b d o e p s l o o r c l a l a e D s i y p u o t t r a c o i s ó e n n d t e e S s d e e v d i e l r l a e y c s h u o s p o ú r b l g i a c n o i , s m m o e s d i a a u n t t ó e n l o o m s o d i s s t . i E n n t o e s l c O o P n A v E e n F i e o s s s t u a r s c á r e i t n o r s e a l l a c e f i ó e n c t a o l o s t r i b u t o s . E5HJXODUDTXHOORVDVSHFWRVFRPXQHVDGLYHUVDVRUGHQDQ]DV¿VFDOHV\HYLWDUGHHVWDPDQHUDODUHLWHUDFLyQGHORVPLVPRV F5HJXODUODVPDWHULDVTXHSUHFLVDQODFRQFUHFLyQRGHVDUUROORSRUSDUWHGHODDGPLQLVWUDFLyQJHVWRUD G$SOLFDU HO UpJLPHQ GH LQIUDFFLRQHV \ VDQFLRQHV UHJXODGRV HQ /H\ *HQHUDO7ULEXWDULD \ HQ DTXHOODV GLVSRVLFLRQHV TXH OD FRPSOHPHQWHQ\GHVDUUROOHQHQHOiPELWRGHDTXHOORVWULEXWRVSURSLRVGHOD'LSXWDFLyQGH6HYLOOD\VXVRUJDQLVPRVDXWyQRPRV(QHO O P A E F s e a p l i c a r á e n l o s t r i b u t o s d e l e g a d o s p o r l a s e n t i d a d e s l o c a l e s y o t r o s e n t e s d e d e r e c h o p ú b l i c o . H&RQWHPSODUODHVSHFL¿FDFLyQGHODVGLVWLQWDVLQIUDFFLRQHVWULEXWDULDVHOLPSRUWHGHODVVDQFLRQHVVXFULWHULRGHJUDGXDFLyQ y l a s r e m i f s i ) I o n n e f s o r a l m a a L r G a l T o . s c i u d a d a n o s d e l a s n o r m a s y p r o c e d i m i e n t o s , c u y o c o n o c i m i e n t o p u e d a f a c i l i t a r e l c u m p l i m i e n t o d e s u s o b l i JDFLRQHV¿VFDOHV $UWtFXOR m i Á t o d e a p l i c a c i ó n . b 1 . L a p r e s e n t e O r d e n a n z a s e a p l i c a r á e n l o s p r o c e d i m i e n t o s a d m i n i s t r a t i v o s d e g e s t i ó n , i n s p e c c i ó n y r e c a u d a c i ó n d e l o s i n g r p e s ú o b l s i d c e o d , c e u r a e c n h d o o p l o ú s b t l i t i c u o l d a r e e l s a y D r i e s p p u o t n a s c i a ó b l n e d s e d S e l e c v r i é l l d a i , t s o u h s a o y r a g a n n d i e l s m e o g a s d a o u e t ó n l n o a m o D i p s u y t a d c i e ó l n a s d e e n S t e i d v i a l d l a e s , l a t o c r a a v l é e s u s d o e l t r O o s P e A n E t F e s , l d a e s f d a e c r u l e t c a h d o e s 1 r e f e r i d a s e 2 O r d e n a n e . n L z l a a a r D t i í c p u u l t o a . c i ó n d e S e v i l l a , p o r r e s o l u c i ó n d e l P r e s i d e n t e , p o d r á d i c t a r d i s p o s i c i o n e s i n t e r p r e t a t i v a s o a c l a r a t o r i a s d e e s t a . $UWtFXOR /DVQRUPDVGHHVWD2UGHQDQ]DVHUiQGHDSOLFDFLyQHQDTXHOORVVXSXHVWRVQRUHJXODGRVSRUODVUHVSHFWLYDV2UGHQDQ]DVPXQL FLSDOHVGHORV$\XQWDPLHQWRVTXHKD\DQGHOHJDGRHQOD'LSXWDFLyQGH6HYLOODODJHVWLyQOLTXLGDFLyQLQVSHFFLyQ\UHFDXGDFLyQGHORV WULEXWRVORFDOHVRDTXHOODVSDUWLFXODUHVTXHUHJXOHQSUHFLRVS~EOLFRVWDVDVRGHUHFKRVGHLQJUHVRVS~EOLFRVGHOD'LSXWDFLyQGH6HYLOOD i n c u l a c i ó n c o n o r d e n a n z a s p a r t i c u l a r e s . V y s u s o r g a n i s m o s a u t ó n o m o s . C P A r o P c T Í e U d L i O m I i e I n t o s $UWtFXOR /DWUDPLWDFLyQGHORVH[SHGLHQWHVHVWDUiJXLDGDSRUORVFULWHULRVGHUDFLRQDOLGDG\H¿FDFLDSURFXUDQGRODVLPSOL¿FDFLyQGHORV WUiPLWHVTXHGHEDQUHDOL]DUORVREOLJDGRVDOSDJR\IDFLOLWDQGRHODFFHVRGHHVWRV~OWLPRVDODLQIRUPDFLyQDGPLQLVWUDWLYDTXHSRU/H\ s p e c t o s g e n e r a l e s . A l e s c o r r e s p o n d a , e n l o s $UWtFXOR L o s d i f e r e n t e t é o r m m i u n n o i s c y a c c i o o n n e d i s i c n i f o n o r e s m p a t r i e v v a i s s t o s e n l a p r e s e n t e O r d e n a n z a . . C s S e r v i c i o s d e l O P A E F y l a D i p u t a c i ó n d e S e v i l l a , e n a d e l a n t e A d m i n i s t r a c i ó n T r i b u t a r i a P r o v i n c i a l , i n f o r m a r á n a ORVFRQWULEX\HQWHVTXHORVROLFLWHQGHORVFULWHULRVDGPLQLVWUDWLYRVH[LVWHQWHVSDUDODDSOLFDFLyQGHODQRUPDWLYDWULEXWDULD\IDFLOLWDUiQ l a c o n s u l L t a a a s l s o a s l b i c a i t s u e d s e i s n f f o o r r m m a u t l a i z d a a d s a v s d e r o b n a d l m e s e n e c t e o s n e t r i e e n s e p n o d n d i e c h r á o n s c d r e i i t g e r u i a o s l . f o r m a . Boletín Oficial de la provincia de Sevilla. Número 118 16 Lunes 25 de mayo de 2015 $UWtFXOR /RV REOLJDGRV WULEXWDULRVWLHQHQGHUHFKR D DFFHGHUD ORV UHJLVWURV \ GRFXPHQWRVTXH IRUPHQ SDUWH GHO H[SHGLHQWHHQ ORV WpUPLQRVHVWDEOHFLGRVHQHO5HDO'HFUHWRGHGHMXOLRSRUHOTXHVHDSUXHEDHO5HJODPHQWR*HQHUDOGHODVDFWXDFLRQHV\ c c e s o a l o s a r c h i v o s y c o n s u l t a s t r i u A l o t r s p r o c e d i m i e n t o s d t a r i a s . b e g e s t i ó n e i n s p e c c i ó n t r i b u t a r i a y d e d e s a r r o l l o d e l a s n o r m a s c o m u n e s d e l o s p r o c e d i m i e n t o s d e a p l i c a c i ó n d e l o s 1 i b u t o s y , s u p l e t o r i a m e n t e , e n l a L e y 3 0 / 9 9 2 , d e R J A P P A C y l a L G T . 3DUDTXHVHDDXWRUL]DGDODFRQVXOWDVHUiQHFHVDULRTXHVHIRUPXOHSHWLFLyQLQGLYLGXDOL]DGDHVSHFL¿FDQGRORVGRFXPHQWRVTXH s e d e s e a c o L n a s c u l o t n a s r u . l t a d e b e r á s e r r e a l i z a d a p o r e l i n t e r e s a d o y n o p o d r á a f e c t a r a l o s d a t o s d e c a r á c t e r p e r s o n a l d e t e r c e r o s . C u a n d o e l FXPSOLPLHQWRGHHVWRVUHTXLVLWRVUHVXOWHGXGRVRSDUDORVUHVSRQVDEOHVGHORV6HUYLFLRVVHUiQHFHVDULRTXHSRUOD6HFFLyQ-XUtGLFDVH i n f o r m e , v e 2 S e c c i ó . n J r b L a l a u r m c í d e o i n m c t p a e e d e o t p e l n o c O r i P e a A s p E c a F r r , i t a s o , c e s o g o n ú t n b e r s p t r e l a o a r c p a e r l d a o a c s e c d e o n n s c u i l a t d a e s l t r i a c b u o t n a s r i u a l t s a e . s c r i t a s c o r r e s p o n d e a l a A s e s o r í a J u r í d i c a d e l a D i p u t a c i ó n o l a . $UWtFXOR ([LVWLUiXQUHJLVWURJHQHUDO\XQUHJLVWURSDUWLFXODUHQFDGD2¿FLQD(OVLVWHPDGHEHUiJDUDQWL]DUODLQWHJUDFLyQLQIRUPiWLFDHQ e g i s t r o s d e l P R e l c a r e r g a i c s t t e r r o í g s t e i n c e a r s a l y d á e m l b . O a i s t a o n d o e t l a c O i P o n A A e E s F E e f F e c t u a d a s e n l o s r e s t a n t e s r e g i s t r o s , y p o s i b i l i t a r u n a o r g a n i z a c i ó n d e s c o n c e n t r a d a a d a p t a d a a l a s . /RVLQWHUHVDGRVSRGUiQSUHVHQWDUHVFULWRVGLULJLGRVDO23$()HQFXDOTXLHUUHJLVWURGHODV$GPLQLVWUDFLRQHV(VWDWDOR$XWRQy m i c a , y t a m b A e i f é e n c d t o e s l d a e L l o c c ó a m l p s u i t , e o n d e e s l t p e l c a a z s o o , , p s a e r h a u d i b c i t a e s c e r e r s e u s s o l c r u i c t i o ó e n l c o u p a o n r d t u n o s o e c a o c n o v e m n p i e t o e . n c i a d e l O P A E F , s e e n t e n d e r á c o m o f e c h a d e p r e s e n t a c i ó n d e l c o r r e s p o n d i e n t e e s c r i t o , l a f e c h a d e r e p c i ó n e n e l r e g i s t r o d e e s t a A d m i n i s t r a c i ó n . 5HJLVWUDGRXQGRFXPHQWRVHOHDQRWDUiODIHFKDHQTXHVHLQVFULEH\Q~PHURGHRUGHQTXHOHKD\DFRUUHVSRQGLGR E l e n c a r g a d o d e l r e g i s t r o , u n a v e z e f e c t u a d a l a i n s c r i p c i ó n , p r o c e d e r á a d i s t r i b u i r l o s d o c u m e n t o s e n t r e l o s d e p a r t a m e n t o s u yUJDQRVFRPSHWHQWHVSDUDVXRSRUWXQDWUDPLWDFLyQ$VLPLVPRHOWLWXODUGHOUHJLVWURSRGUiH[SHGLUFHUWL¿FDFLRQHVDXWRUL]DGDVFRQUHIH r e n c i a a l o s a s i e n t o s e n l o s l i b r o s d e l r e g i s t r o . $UWtFXOR 6LHPSUHTXHQRVHH[SUHVHRWUDFRVDFXDQGRORVSOD]RVVHVHxDOHQSRUGtDVVHHQWHQGHUiTXHVRQKiELOHVFRQH[FOXVLyQD ó m p u t o d e p l a z o s . C e f e c t o s d e c ó m p u t o , d e l o s d o m i n g o s y d e c l a r a d o s f e s t i v o s . &XDQGRORVSOD]RVVHVHxDOHQSRUGtDVQDWXUDOHVVHKDUiFRQVWDUHVWDFLUFXQVWDQFLDHQODVFRUUHVSRQGLHQWHVQRWL¿FDFLRQHV /RVSOD]RVDVtH[SUHVDGRVVHFRQWDUiQDSDUWLUGHOGtDVLJXLHQWHDDTXpOHQTXHWHQJDOXJDUODQRWL¿FDFLyQRSXEOLFDFLyQGHODFWR GHTXHVHWUDWHRGHVGHHOVLJXLHQWHDDTXHOHQTXHVHSURGX]FDHODFWRSUHVXQWR 6LHOSOD]RVH¿MDHQPHVHVRDxRVHVWRVVHFRPSXWDUiQDSDUWLUGHOGtDVLJXLHQWHDDTXpOHQTXHWHQJDOXJDUODQRWL¿FDFLyQR SXEOLFDFLyQGHODFWRGHTXHVHWUDWHRGHVGHHOVLJXLHQWHDDTXpOHQTXHVHSURGX]FDHODFWRSUHVXQWR6LHQHOPHVGHYHQFLPLHQWRQR KXELHUDGtDHTXLYDOHQWHDDTXHOHQTXHFRPLHQ]DHOFyPSXWRVHHQWHQGHUiTXHHOSOD]RH[SLUDHO~OWLPRGtDGHFDGDPHV 3 . C u a n d o e l ú l t i m o d í a s e a i n h á b i l , s e e n t e n d e r á p r o r r o g a d o a l p r i m e r d í a h á b i l s i g u i e n t e . $UWtFXOR 'HORVHVFULWRVTXHSUHVHQWHQHQODVR¿FLQDVGHO23$()ORVLQWHUHVDGRVSRGUiQH[LJLUODFRUUHVSRQGLHQWHFRSLD6HDGPLWLUi FRPRWDOXQDFRSLDHQODTXH¿JXUHODIHFKDGHSUHVHQWDFLyQ 6LODVVROLFLWXGHVQRUH~QHQWRGRVORVUHTXLVLWRVH[LJLGRVSRUODQRUPDWLYDYLJHQWHVHUHTXHULUiDOLQWHUHVDGRSDUDTXHHQXQ SOD]RGHGLH]GtDVVXEVDQHODVDQRPDOtDV\VHOHLQGLFDUiTXHVLQRORKDFHVHOHWHQGUiSRUGHVLVWLGRGHVXSHWLFLyQ\VHDUFKLYDUiVLQ r a m i t a c i ó n d e e x p e d i e n t e s d e l P T m á s t r á m i t e e l e x p e d i . O e n t e A E F . 6HRUGHQDUiODDFXPXODFLyQGHSURFHGLPLHQWRVTXHHQWUHVtJXDUGHQLGHQWLGDGVXVWDQFLDORtQWLPDFRQH[LyQ 4 . E n l a r e s o l u c i ó n d e e x p e d i e n t e s d e n a t u r a l e z a a n á l o g a , s e o b s e r v a r á e l o r d e n r i g u r o s o d e i n c o a c i ó n . &XDQGRVHUHTXLHUDDXQLQWHUHVDGRODDSRUWDFLyQGHGRFXPHQWDFLyQQHFHVDULDSDUDODFRQWLQXLGDGGHOSURFHGLPLHQWRLQLFLDGR DLQVWDQFLDGHSDUWHWUDQVFXUULGRVPiVGHWUHVPHVHVVLQTXHKD\DFXPSOLPHQWDGRHOUHTXHULPLHQWRGHOD$GPLQLVWUDFLyQVHSURGXFLUi l a c a d u c i d a d d e l p r o c e d i m i e n t o , d e c u y o e f e c t o s e a d v e r t i r á a l i n t e r e s a d o . /RVWUiPLWHVQRHVHQFLDOHVSDUDODFRQWLQXLGDGGHOSURFHGLPLHQWRTXHVHGHEDQFXPSOLPHQWDUSRUSDUWHGHORVLQWHUHVDGRV GHEHUiQUHDOL]DUVHHQHOSOD]RGHGtDVDSDUWLUGHODQRWL¿FDFLyQGHOFRUUHVSRQGLHQWHDFWR $ORVLQWHUHVDGRVTXHQRFXPSODQORGLVSXHVWRHQHODSDUWDGRDQWHULRUVHOHVSRGUiGHFODUDUGHFDtGRVHQVXGHUHFKRDOWUiPLWH c o r r e s p o n d i e n t e , c o n t i n u a n d o c o n e l p r o c e d i m i e n t o . D e o t r o l a d o , s e a d m i t i r á l a a c t u a c i ó n d e l i n t e r e s a d o y p r o d u c i r á s u s e f e c t o s l e g a OHVVLVHSURGXFHDQWHVRGHQWURGHOGtDTXHVHQRWL¿TXHODUHVROXFLyQHQODFXDOVHWHQJDSRUWUDQVFXUULGRHOSOD]R L o s d o c u m e n t o s e m i t i d o s p o r e l O P A E F p o r m e d i o s e l e c t r ó n i c o s , i n f o r m á t i c o s o c o p i a s d e o r i g i n a l e s a l m a c e n a d o s p o r e s t o s PHGLRVJR]DUiQGHODYDOLGH]\H¿FDFLDGHOGRFXPHQWRRULJLQDOVLHPSUHTXHTXHGHJDUDQWL]DGDVXDXWHQWLFLGDGLQWHJULGDG\FRQVHU YDFLyQ\HQVXFDVRODUHFHSFLyQSRUHOLQWHUHVDGRDVtFRPRHOFXPSOLPLHQWRGHODVJDUDQWtDV\UHTXLVLWRVH[LJLGRVSRUOD/5-$33$& u o t r a s L e y e s . $UWtFXOR /D$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOHVWiREOLJDGDDUHVROYHUWRGDVODVFXHVWLRQHVTXHVHSODQWHHQHQORVSURFHGLPLHQWRV GHDSOLFDFLyQGHORVWULEXWRVDVtFRPRDQRWL¿FDUGLFKDUHVROXFLyQH[SUHVD 1RH[LVWLUiREOLJDFLyQGHUHVROYHUH[SUHVDPHQWHHQORVSURFHGLPLHQWRVUHODWLYRVDOHMHUFLFLRGHGHUHFKRVTXHVyORKDQGHVHU REMHWRGHFRPXQLFDFLyQSRUHOREOLJDGRWULEXWDULR\HQORVTXHVHSURGX]FDODFDGXFLGDGODSHUGLGDVREUHYHQLGDGHOREMHWRGHOSURFH l O i g a c i ó n d e r e s o l v e r . b d i m i e n t o , l a r e n u n c i a o e l d e s i s t i m i e n t o d e l o s i n t e r e s a d o s . 1RREVWDQWHFXDQGRHOLQWHUHVDGRVROLFLWHH[SUHVDPHQWHTXHOD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOGHFODUHTXHVHKDSURGXFL GRDOJXQDGHODVUHIHULGDVFLUFXQVWDQFLDVHVWDTXHGDUiREOLJDGDDFRQWHVWDUDVXSHWLFLyQ Boletín Oficial de la provincia de Sevilla. Número 118 Lunes 25 de mayo de 2015 $UWtFXOR f e c t o s d e l s i l e n c i o a d m i n i s t r a t i v o 17 . E 1 . E n l o s p r o c e d i m i e n t o s i n i c i a d o s a s o l i c i t u d d e l i n t e r e s a d o , c u a n d o n o h a y a r e c a í d o r e s o l u c i ó n e n p l a z o , s e e n t e n d e r á e s t i m a d a RGHVHVWLPDGDODVROLFLWXGSRUVLOHQFLRDGPLQLVWUDWLYRVHJ~QSURFHGDVLQSHUMXLFLRGHODREOLJDFLyQGHUHVROYHUTXHFRUUHVSRQGHDOD A d m i n i s t r a C c o i n ó n c r T e t r a i b m u e t n a t r e i , a P n r o o h v a i b i n c e i n a d l . o r e c a í d o r e s o l u c i ó n e n p l a z o , s e p r e s u m i r á a c t o p r e s u n t o d e s e s t i m a t o r i o e n l o s s i g u i e n t e s s u p u e s t o s : 1 a ) R e s o l u c i ó n d e l r e c u r s o d e r e p o s i c i ó n p r e c e p t i v o r e g u l a d o e n e l a r t í c u l o 4 d e l R e a l D e c r e t o 2 / 2 0 0 4 , d e 5 d e m a r z o y , d e o t r o s UHFXUVRVTXHHQYtDDGPLQLVWUDWLYDSXGLHUDQLQWHUSRQHUVH E3URFHGLPLHQWRSDUDODFRQFHVLyQGHEHQH¿FLRV¿VFDOHVHQHO,PSXHVWRVREUH%LHQHV,QPXHEOHVVREUH$FWLYLGDGHV(FRQyPL c a s , s o b r e V e h í c u l o s d e T r a c c i ó n M e c á n i c a y s o b r e e l I n c r e m e n t o d e V a l o r d e l o s T e r r e n o s d e n a t u r a l e z a U r b a n a . F6LVROLFLWDGDODGHYROXFLyQGHLQJUHVRVLQGHELGRVOD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOQRQRWL¿FDVXGHFLVLyQHQHOSOD]R d e 6 m e s e s . G6LWUDQVFXUULGRVPHVHVGHVGHTXHWHQJDHQWUDGDHOHVFULWRGHVROLFLWXGGHUHHPEROVRGHOFRVWHGHJDUDQWtDVOD$GPLQLVWUD c i ó n T r i b u e t a ) r O i t a P r o r s o s v u i p n c u i e a s t l n o o s l d e i g c a t l a r m e e s n t o l e u p c r i e ó n v i . s t o s . C L a r e l a c i A ó P T Í n U u L r í O d I i c I I o t r i u j $UWtFXOR o n s i d e r a c i o n e s g e n e r a l e s t a r i a b . C 1 . S e e n t i e n d e p o r o s . r e l a c i ó n j u r í d i c o t r i b u t a r i a , e l c o n j u n t o d e o b l i g a c i o n e s y d e b e r e s , d e r e c h o s y p o t e s t a d e s o r i g i n a d o s p o r l a a p l i c a c i ó n d 2 . e D l o e s l t a r r i e b l u a t c i ó n j u r í d i c o t r i b u t a r i a p u e d e n d e r i v a r s e o n d b l i g a c i o n e s m a t e r i a l e s y f o r m a l e s p a r a e l o b l i g a d o t r i b u t a r i o y p a r a l a A d m i n i s t r a 3 c . i S ó n o T n r o i b b l u i t g a a r c i i a o P n r e o s v t i r i n c b i u t a l a r , i a a s í s c o m m a t o e r l i a a l i e s m p , e o n s t i r c i e ó o t r a e s s , l a a n c s i d o n e e c s a r t á r c i t b u e t r a r p r i i a s n e c i n p c a l a . s o L d a e o i b l n i c g u a m c p i ó l i n t m i r i e b n u t t o a . r i a p r i n c i p a l t i e n e p o r REMHWRHOSDJRGHODFXRWDWULEXWDULD6RQREOLJDFLRQHVWULEXWDULDVIRUPDOHVODVTXHVLQWHQHUFDUiFWHUSHFXQLDULRVRQLPSXHVWDVSRUOD n o r m a t i v a t r i b u t a r i a a l o s o b l i g a d o s t r i b u t a r i o s . /RVHOHPHQWRVGHODREOLJDFLyQWULEXWDULDQRSRGUiQVHUDOWHUDGRVSRUDFWRVRFRQYHQLRVGHORVSDUWLFXODUHVTXHQRSURGXFLUiQ e f e c t o s a n t e l a A d m i n i s t r a c i ó n T r i b u t a r i a P r o v i n c i a l , s i n p e r j u i c i o d e s u s c o n s e c u e n c i a s j u r í d i c o p r i v a d a s . (OFUpGLWRWULEXWDULRHVLQGLVSRQLEOHVDOYRTXHOD/H\HVWDEOH]FDRWUDFRVD $UWtFXOR (OKHFKRLPSRQLEOHHVHOSUHVXSXHVWR¿MDGRSRUOD/H\SDUDFRQ¿JXUDUFDGDWULEXWR\FX\DUHDOL]DFLyQRULJLQDHOQDFLPLHQWR e c h o i m p o n i l H d e d e o b l a o n b o l s i u g j a e c c i i ó ó n n t r i b u t e . x b a r i a p r i n c i p a l . e n c i o n e s . E L a L e y p o d r á c o m p l e t a r l a d e l i m i t a c i ó n d e l h e c h o i m p o n i b l e m e d i a n t e l a m e n c i ó n d e l o s s u p u e s t o s . 6RQVXSXHVWRVGHH[HQFLyQDTXHOORVHQTXHDSHVDUGHUHDOL]DUVHHOKHFKRLPSRQLEOHOD/H\H[LPHGHOFXPSOLPLHQWRGHOD l i g a c i ó n p r i n c i p a l . $UWtFXOR (OGHYHQJRHVHOPRPHQWRHQTXHVHHQWLHQGHUHDOL]DGRHOKHFKRLPSRQLEOH\HQHOTXHVHSURGXFHHOQDFLPLHQWRGHODREOLJDFLyQ WULEXWDULDSULQFLSDO/DIHFKDGHOGHYHQJRGHWHUPLQDODVFLUFXQVWDQFLDVUHOHYDQWHVSDUDODFRQ¿JXUDFLyQGHODREOLJDFLyQWULEXWDULDVDOYR TXHOD/H\GHFDGDWULEXWRGLVSRQJDGHRWUDFRVD D e v e n g o y e x i g i i l i d a d . b C l O i A g P a T Í d o U L s O t I r V i u b t a r i o s b $UWtFXOR 6RQREOLJDGRVWULEXWDULRVODVSHUVRQDVItVLFDVRMXUtGLFDV\ODVHQWLGDGHVDODVTXHODQRUPDWLYDWULEXWDULDLPSRQHHOFXPSOL l a s e s . C m i e n t o d e a o ) b l L L ) . a r t c r n t s u d o n u s n i o s s e c c s o T g s o L 2 i o ) c b i i s n t s b t e á e u u t o r a t r y i e o t t d s m u n s e b e e a r s l i a s . E n t r e o t r o s , s o n o b l i g a d o s t r i b u t a r i o s , c o m o d e u d o r e s p r i n c i p a l e s : . c o n t r i b u y e n t e . . b i é n l a c o n s i d e r a c i ó n d e o b l i g a d o s t r i b u t a r i o s : 1 a ) L o s r e s p o n s a b l e s t a n t o s o l i d a r i o s c o m o s u b s i d i a r i o s d e t e r m i n a d o s e n l o s a r t í c u l o s 2 0 y 2 d e l a p r e s e n t e O r d e n a n z a . E$TXHOORVDTXLHQHVODQRUPDWLYDWULEXWDULDLPSRQHHOFXPSOLPLHQWRGHREOLJDFLRQHVWULEXWDULDVIRUPDOHV F(QODVOH\HVHQTXHDVtVHHVWDEOH]FDODVKHUHQFLDV\DFHQWHVFRPXQLGDGHVGHELHQHV\GHPiVHQWLGDGHVTXHFDUHQWHVGH p e r s o n a l i d a d j u r í d i c a , c o n s t i t u y a n u n a u n i d a d e c o n ó m i c a o u n p a t r i m o n i o s e p a r a d o s u s c e p t i b l e d e i m p o s i c i ó n . /D FRQFXUUHQFLD GH YDULRV REOLJDGRV WULEXWDULRV HQ XQ PLVPR KHFKR LPSRQLEOH GHWHUPLQDUi TXH TXHGHQ VROLGDULDPHQWH REOLJDGRVIUHQWHDHVWD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDODOFXPSOLPLHQWRGHWRGDVODVSUHVWDFLRQHVVDOYRTXHSRU/H\VHGLVSRQJD e x p r e s a m e L a n t s e L o e t y r a e c s o t r s i b a . u t a r i a s p o d r á n e s t a b l e c e r o t r o s s u p u e s t o s d e s o l i d a r i d a d d i s t i n t o s d e l p r e v i s t o e n e l p á r r a f o a n t e r i o r . &XDQGROD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOVyORFRQR]FDODLGHQWLGDGGHXQWLWXODUSUDFWLFDUi\QRWL¿FDUiODVOLTXLGDFLRQHV WULEXWDULDVDVXQRPEUHTXLHQYHQGUiREOLJDGRDVDWLVIDFHUODVVLQRVROLFLWDVXGLYLVLyQ$WDOHIHFWRSDUDTXHSURFHGDODGLYLVLyQVHUi LQGLVSHQVDEOHTXHHOVROLFLWDQWHIDFLOLWHORVGDWRVSHUVRQDOHV\HOGRPLFLOLRGHORVUHVWDQWHVREOLJDGRVDOSDJRDVtFRPRODSURSRUFLyQ HQTXHFDGDXQRGHHOORVSDUWLFLSHHQHOGRPLQLRRGHUHFKRWUDVPLWLGR(QPDWHULDGH,%,HVWDIDFXOWDGHVWDUiFRQGLFLRQDGDDODSUHYLD 1 c o n s t a n c i a d e l a c o t i t u l a r i d a d e n e l c a t a s t r o , e n l o s t é r m i n o s p r e v i s t o s e n l o s a r t í c u l o s 9 . 2 y 3 d e l R e a l D e c r e t o L e g i s l a t i v o / 2 0 0 4 , d e GHPDU]RSRUHOTXHVHDSUXHEDHO7H[WR5HIXQGLGRGHOD/H\GHO&DWDVWURLQPRELOLDULR\GHO5HDO'HFUHWR/HJLVODWLYR a n t e s c i t a d o . Boletín Oficial de la provincia de Sevilla. Número 118 18 Lunes 25 de mayo de 2015 $UWtFXOR (VVXMHWRSDVLYRHOREOLJDGRWULEXWDULRTXHVHJ~QOD/H\GHEHFXPSOLUODREOLJDFLyQWULEXWDULDSULQFLSDODVtFRPRODVREOLJD u e S t o s p a s i v o s : c o n t r i u j y e n t e y s u s t i t u t o . b c i o n e s f o r m a l e s i n h e r e n t e s a l a m i s m a , s e a c o m o c o n t r i b u y e n t e o c o m o s u s t i t u t o d e l m i s m o . N o p e r d e r á l a c o n d i c i ó n d e s u j e t o p a s i v o TXLHQGHEDUHSHUFXWLUODFXRWDWULEXWDULDDRWURVREOLJDGRVVDOYRTXHOD/H\GHFDGDWULEXWRGLVSRQJDRWUDFRVD (VFRQWULEX\HQWHHOVXMHWRSDVLYRTXHUHDOL]DHOKHFKRLPSRQLEOH (VVXVWLWXWRHOVXMHWRSDVLYRTXHSRULPSRVLFLyQGHOD/H\\HQOXJDUGHOFRQWULEX\HQWHHVWiREOLJDGRDFXPSOLUODREOLJDFLyQ t r i b u t a r i a p r i n c i p a l , a s í c o m o l a s o b l i g a c i o n e s i n h e r e n t e s a l a m i s m a . E l s u s t i t u t o p o d r á e x i g i r d e l c o n t r i b u y e n t e e l i m p o r t e d e l a s o b l i JDFLRQHVWULEXWDULDVVDWLVIHFKDVVDOYRTXHOD/H\VHxDOHRWUDFRVD E s u s t i t u t n o t e a l n r e s e s c l u a p u m e a c s i t ó o s n d d $UWtFXOR e e u s l c e u p s s a o t g r i t o e u c d s i e d ó l e l n , a l d a a e d A u e d d u m a d t a i r t i r n i b u i u S s t t r a t a r a c i r i a i ó n T r i b u t a r i a P r o v i n i a c i a l d e b e r á d i r i g i r s e p r i m e r a m e n t e c o n t r a e l s u j e t o p a s i v o . a : P e r s o n a s í b s i c a s . F 1 . A l a m u e r t e d e l o s o b l i g a d o s t r i b u t a r i o s , l a s o b l i g a c i o n e s t r i b u t a r s p e n d i e n t e s s e t r a n s m i t i r á n a l o s h e r e d e r o s , s i n p e r j u i c i o GHORTXHHVWDEOHFHODOHJLVODFLyQFLYLOHQFXDQWRDODDGTXLVLFLyQGHODKHUHQFLD/DVUHIHULGDVREOLJDFLRQHVVHWUDQVPLWLUiQDORVOHJD WDULRVHQODVPLVPDVFRQGLFLRQHVTXHODVHVWDEOHFLGDVSDUDORVKHUHGHURVFXDQGRODKHUHQFLDVHGLVWULEX\DDWUDYpVGHOHJDGRV\HQORV VXSXHVWRVHQTXHVHLQVWLWX\DQOHJDGRVGHSDUWHDOtFXRWD (QQLQJ~QFDVRVHWUDQVPLWLUiQODVVDQFLRQHV7DPSRFRVHWUDQVPLWLUiODREOLJDFLyQGHOUHVSRQVDEOHVDOYRTXHVHKXELHUDQRWL ¿FDGRHODFXHUGRGHGHULYDFLyQGHUHVSRQVDELOLGDGDQWHVGHOIDOOHFLPLHQWR 1RLPSHGLUiODWUDQVPLVLyQDORVVXFHVRUHVGHODVREOLJDFLRQHVWULEXWDULDVGHYHQJDGDVHOKHFKRGHTXHDODIHFKDGHOIDOOHFL PLHQWRGHOFDXVDQWHODGHXGDWULEXWDULDQRHVWXYLHUDOLTXLGDGDHQFX\RFDVRODVDFWXDFLRQHVVHHQWHQGHUiQFRQFXDOTXLHUDGHHOORVGH ELpQGRVHQRWL¿FDUODOLTXLGDFLyQTXHUHVXOWHGHGLFKDVDFWXDFLRQHVDWRGRVORVLQWHUHVDGRVTXHHQHVHPRPHQWRFRQVWHQHQHOH[SHGLHQWH 3 r e p r e s e . n t M a i n t e n e t d r a e s l l a a h h e r e e r n e c n i c a i y a s a c e e e n t n e c u e n t r e y a c e n t e , e l c u m p l i m i e n t o d e l a s o b l i g a c i o n e s t r i b u t a r i a s d e l c a u s a n t e c o r r e s p o n d e r á a l . /DVDFWXDFLRQHVDGPLQLVWUDWLYDVTXHWHQJDQSRUREMHWRODFXDQWL¿FDFLyQGHWHUPLQDFLyQ\OLTXLGDFLyQGHODVREOLJDFLRQHVWULEX t a r i a s d e l c a u s a n t e , d e b e r á n r e a l i z a r s e o c o n t i n u a r s e c o n e l r e p r e s e n t a n t e d e l a h e r e n c i a y a c e n t e . S i a l t é r m i n o d e l p r o c e d i m i e n t o n o s e FRQRFLHUDQORVKHUHGHURVODVOLTXLGDFLRQHVVHUHDOL]DUiQDQRPEUHGHODKHUHQFLD\DFHQWH /DVREOLJDFLRQHVWULEXWDULDVDTXHVHUH¿HUHHOSiUUDIRDQWHULRU\ODVTXHIXHUDQWUDQVPLVLEOHVSRUFDXVDGHPXHUWHSRGUiQVDWLV f a c e r s e c o n 4 c . S a r e g p o r a o l c e o d s e b r i á e n a e l s a d b e a l j a a h d e e r l e o n c s i v a a y l o a r c e e s n t a e n . o m b r e d e t i t u l a r e s f a l l e c i d o s c u a n d o n o c o n s t e l a e x i s t e n c i a d e t e s t a m e n t o , s e g ú n LQIRUPDFLyQGHO5HJLVWURGH~OWLPDVYROXQWDGHVQLKHUHGHURVFRQRFLGRVQLUHVSRQVDEOHVVROLGDULRV\VXEVLGLDULRVVLHPSUHTXHODGHXGD VHDLQIHULRUDHXURV\TXHGHMXVWL¿FDGRTXHORVFRVWHVGHULYDGRVGHODJHVWLyQUHFDXGDWRULDFRQYLHUWHQHQLQH¿FLHQWHODDFWXDFLyQ a d m i n i s t r a t i v a . D e l o c o n t r a r i o , e l p r o c e d i m i e n t o a s e g u i r s e r á e l d e l a d e c l a r a c i ó n d e h e r e d e r o s a b i n t e s t a t o a f a v o r d e l E s t a d o . 1 5 . E l p r o c e d i m i e n t o d e r e c a u d a c i ó n f r e n t e a l o s s u c e s o r e s d e p e r s o n a s f í s i c a s s e r á e l r e g u l a d o e n e l a r t í c u l o 7 7 d e l a L G T y 1 a r t í c u l o 2 7 d e l R G R , a p r o b a d o p o r R e a l D e c r e t o 9 3 9 / 2 0 0 5 . $UWtFXOR /DVREOLJDFLRQHVWULEXWDULDVSHQGLHQWHVGHODVVRFLHGDGHV\HQWLGDGHVFRQSHUVRQDOLGDGMXUtGLFDGLVXHOWDV\OLTXLGDGDVHQODV TXHOD/H\OLPLWDODUHVSRQVDELOLGDGSDWULPRQLDOGHORVVRFLRVSDUWtFLSHVRFRWLWXODUHVVHWUDQVPLWLUiQDpVWRVTXHTXHGDUiQREOLJDGRV VROLGDULDPHQWHKDVWDHOOtPLWHGHOYDORUGHODFXRWDGHOLTXLGDFLyQTXHOHVFRUUHVSRQGD 7UDWiQGRVHGHVRFLHGDGHV\HQWLGDGHVFRQSHUVRQDOLGDGMXUtGLFDGLVXHOWDV\OLTXLGDGDVHQODVTXHOD/H\QROLPLWDODUHVSRQVD ELOLGDGSDWULPRQLDOGHORVVRFLRVSDUWtFLSHVRFRWLWXODUHVODVREOLJDFLRQHVWULEXWDULDVVHWUDQVPLWLUiQtQWHJUDPHQWHDpVWRVTXHTXHGDUiQ u c e s o r e s d e l a d e u d a t r i u S t a r i a . u b c e s o r e s d e p e r s o n a s u S r í d i c a s y e n t i d a d e s s i n p e r s o n a l i d a d . j o b l i g a d o s s o l i d a r i a m e n t e a s u c u m p l i m i e n t o . (OKHFKRGHTXHODGHXGDWULEXWDULDQRHVWXYLHUDOLTXLGDGDHQHOPRPHQWRGHSURGXFLUVHODH[WLQFLyQGHODSHUVRQDOLGDGMXUtGL c a d e l a s o c i e d a d o e n t i d a d , n o i m p e d i r á l a t r a n s m i s i ó n d e l a s o b l i g a c i o n e s t r i b u t a r i a s d e v e n g a d a s a l o s s u c e s o r e s , p u d i é n d o s e e n t e n d e r ODVDFWXDFLRQHVFRQFXDOTXLHUDGHHOORV (QORVVXSXHVWRVGHH[WLQFLyQRGLVROXFLyQVLQOLTXLGDFLyQGHVRFLHGDGHVPHUFDQWLOHVODVREOLJDFLRQHVWULEXWDULDVSHQGLHQWHV GHODVPLVPDVVHWUDQVPLWLUiQDODVSHUVRQDVRHQWLGDGHVTXHVXFHGDQRVHDQEHQH¿FLDULDVGHODFRUUHVSRQGLHQWHRSHUDFLyQ(VWDQRUPD VHUiDSOLFDEOHDFXDOTXLHUVXSXHVWRGHFHVLyQJOREDOGHODFWLYR\SDVLYRGHXQDVRFLHGDGPHUFDQWLO (QFDVRGHGLVROXFLyQGHIXQGDFLRQHVRDTXHOODVHQWLGDGHVDODVTXHVHUH¿HUHHODSDUWDGRGHODUWtFXORGHOD/*7ODV o l b l o i g s a p c a i r t o í n c e i s p t e r s i b o u c t o a t r i t i a u s l p a r e e n d s i d e e n t d i e c s h d a e s l e a n s t i m d i a d s m e a s s , s e t r a n s m i t i r á n a l o s d e s t i n a t a r i o s d e l o s b i e n e s y d e r e c h o s d e l a s f u n d a c i o n e s , o a . /DVVDQFLRQHVTXHSXGLHUDQSURFHGHUSRUODVLQIUDFFLRQHVFRPHWLGDVSRUODVVRFLHGDGHV\HQWLGDGHVDODVTXHVHUH¿HUHHVWH a r t í c u l o , s e r á n e x i g i b l e s a l o s s u c e s o r e s d e l a s m i s m a s , e n l o s t é r m i n o s e s t a b l e c i d o s e n l o s a p a r t a d o s a n t e r i o l i r e s , h a s t a e l l í m i t e d e l v a l o r GHODFXRWDGHOLTXLGDFLyQTXHOHVFRUUHVSRQGD 6 . E l p r o c e d i m i e n t o d e r e c a u d a c i ó n f r e n t e a l o 1 e n e l a r t í c u l s s u c e s o r e s d e p e r s o n a s j u r í d i c a s y e n t e s s i n p e r s o n a d a d j u r í d i c a s e r á e l r e g u l a d o 1 o 7 7 d e l a L G T , a s í c o m o e n e l a r t í c u l o 2 7 d e l v i g e n t e R G R . $UWtFXOR /D/H\SRGUiFRQ¿JXUDUFRPRUHVSRQVDEOHVVROLGDULRVRVXEVLGLDULRVGHODGHXGDWULEXWDULDMXQWRFRQORVGHXGRUHVSULQFLSD e s p o n s a l R e s d e l t r i u b t o . b l e s , a o t r a s 2 . 3 . p e S r a l s o v n o a p s r o e e c e p n t t i d o l a e d g e a s . l e n c o n t r a , l a r e s p o n s a b i l i d a d s e r á s i e m p r e s u b s i d i a r i a . 1 S a l v o l o d i s p u e s t o e n e l a r t í c u l o 2 0 . . d ) d e l a p r e s e n t e O r d e n a n z a , l a r e s p o n s a b i l i d a d a l c a n z a r á a l a t o t a l i d a d d e l a d e u d a t r i EXWDULDQRVDWLVIHFKDH[LJLGDHQSHULRGRYROXQWDULR&XDQGRKD\DWUDQVFXUULGRHOSOD]RYROXQWDULRGHSDJRTXHVHFRQFHGDDOUHVSRQVDEOH VLQUHDOL]DUHOLQJUHVRVHLQLFLDUiHOSHULRGRHMHFXWLYR\VHH[LJLUiQORVUHFDUJRVHLQWHUHVHVTXHSURFHGDQHQORVWpUPLQRVSUHYLVWRVHQ 1 l o s a r t í c u l o s 2 0 y 2 d e e s t a O r d e n a n z a . /DUHVSRQVDELOLGDGQRDOFDQ]DUiDODVVDQFLRQHVVDOYRODVH[FHSFLRQHVTXHSRU/H\VHHVWDEOH]FDQ 6DOYRTXHXQDQRUPDFRQUDQJRGH/H\GLVSRQJDRWUDFRVDODGHULYDFLyQGHODDFFLyQDGPLQLVWUDWLYDSDUDH[LJLUHOSDJRGHOD GHXGDWULEXWDULDDORVUHVSRQVDEOHVUHTXHULUiXQDFWRDGPLQLVWUDWLYRHQHOTXHSUHYLDDXGLHQFLDDOLQWHUHVDGRVHGHFODUHODUHVSRQVDEL Boletín Oficial de la provincia de Sevilla. Número 118 Lunes 25 de mayo de 2015 l i d a d y s e d e t e r m i n e s u a l c a n c e y e x t e n s i ó n . C o n a n t e r i o r i d a d a e s t a d e c l a r a c i ó n , s e p o d e d r á 19 a d o p t a r l a s m e d i d a s c a u t 1 e n t e e x l t a o r l t e í c g u a l l o e l a r e s d 1 8 d e l a L G T , y r e a l i z a r a c t u a c i o n e s d e i n v e s t i g a c i ó n c o n l a s f a c u l t a s p r e v i s t a s e n l o s a r t í c u l o e t e r m i n a d a s 1 s 4 2 y 6 2 d e l c i t a d o . /DGHULYDFLyQGHODDFFLyQDGPLQLVWUDWLYDDORVUHVSRQVDEOHVVXEVLGLDULRVUHTXHULUiODSUHYLDGHFODUDFLyQGHIDOOLGRGHOGHXGRU p r i n c i p a l y d e l o s r e s p o n s a b l e s s o l i d a r i o s p o r i n s o l v e n c i a p a r c i a l o t o t a l . (ODFXHUGRGHGHULYDFLyQGHUHVSRQVDELOLGDGSRUFXDOTXLHUFDXVDVHUiDGRSWDGRSRUHO7HVRUHUR 7 . S e i n i c i a r á e x p e d i e n t e d e d e r i v a c i ó n d e r e s p o n s a b i l i d a d a n o m b r e d e e n t i d a d e s j u r í d i c a s , c u a n d o l a s d e u d a s a c u m u l a d a s y DSUREDGDVFRPRIDOOLGRVVXSHUHQORVHXURVVDOYRH[FHSFLyQGHELGDPHQWHMXVWL¿FDGD3DUDODFDQWLGDGHVLQIHULRUHVDHVWHLPSRUWH OLTXLGDGDVDHQWLGDGHVMXUtGLFDVVHIRUPXODUiSURSXHVWDGHFUpGLWRLQFREUDEOHVLHPSUHTXHTXHGHMXVWL¿FDGRTXHORVFRVWHVGHULYDGRV GHODJHVWLyQUHFDXGDWRULDFRQYLHUWHQHQLQH¿FLHQWHODDFWXDFLyQDGPLQLVWUDWLYD 1 8 d e l R G . R E l p r o c e d i m i e n t o d e r e c a u d a c i ó n f r e n t e a l o s r e s p o n s a b l e s , s e r á e l r e g u l a d o e n l o s a r t í c u l o 1 s 7 4 1 a 7 6 d e l a L G T , y 2 4 . $UWtFXOR e s p o n s a l R e s s o l i d a r i o s . b 1 . S e r á n r e s p o n s a b l e s s o l i d a r i o s d e l a d e u d a t r i b u t a r i a : D4XLHQHVVHDQFDXVDQWHVRFRODERUHQDFWLYDPHQWHHQODUHDOL]DFLyQGHXQDLQIUDFFLyQWULEXWDULD6XUHVSRQVDELOLGDGWDPELpQ s e e x t e n d e r á a l a s a n c i ó n . E6LQSHUMXLFLRGHORGLVSXHVWRHQHODSDUWDGRDQWHULRUORVSDUWtFLSHVRFRWLWXODUHVGHODVHQWLGDGHVDTXHVHUH¿HUHHODUWtFXOR d e e n t l a i d p r a e d s e e s n t e O r d e n a n z a , e n p r o p o r c i ó n a s u s r e s p e c t i v a s p a r t i c i p a c i o n e s r e s p e c t o a l a s o b l i g a c i o n e s t r i b u t a r i a s m a t e r i a l e s d e d i c h a s . F4XLHQHVVHVXFHGDQSRUFXDOTXLHUFRQFHSWRHQODWLWXODULGDGRHMHUFLFLRGHH[SORWDFLRQHVRDFWLYLGDGHVHFRQyPLFDVSRUODV o b l i g a c i o n L e s o t d i r i s b p u u t e a s r t i a o s e c o n n e t l r p a á í r d r a a s f d o e a l n a t n e r t i e o r i r o n r t o s i t e u r l a á r d y e d a e p l r i i c v a a d c i a ó s n d e s u e j e r c i c i o . : ²$ORVDGTXLUHQWHVGHHOHPHQWRVDLVODGRVVDOYRTXHGLFKDVDGTXLVLFLRQHVUHDOL]DGDVSRUXQDRYDULDVSHUVRQDVRHQWLGDGHV p e r m i t a n l a c o n t i n u a c i ó n d e l a e x p l o t a c i ó n o a c t i v i d a d . ²$ORVDGTXLUHQWHVGHH[SORWDFLRQHVRDFWLYLGDGHVHFRQyPLFDVSHUWHQHFLHQWHVDXQGHXGRUFRQFXUVDGRFXDQGRODDGTXLVLFLyQ t e n g a l u g a r e n u A l n o p s s r u o p c e u d e s i t m o i s e n d t e o s c u o c n e s c i u ó r s n a p l o . r c a u s a d e m u e r t e . — (O TXH SUHWHQGD DGTXLULU OD WLWXODULGDG GH H[SORWDFLRQHV \ DFWLYLGDGHV HFRQyPLFDV \ DO REMHWR GH OLPLWDU OD UHVSRQVDELOLGDG VROLGDULDWHQGUiGHUHFKRSUHYLDFRQIRUPLGDGGHOWLWXODUDFWXDODVROLFLWDUGHHVWD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOFHUWL¿FDFLyQ d e t a l l a d a d e l a s d e u d a s , s a n c i o n e s y r e s p o n s a b i l i d a d e s t r i b u t a r i a s d e r i v a d a s d e s u e j e r c i c i o . E s t a A d m i n i s t r a c i ó n T r i b u t a r i a P r o v i n c i a l GHEHUiH[SHGLUGLFKDFHUWL¿FDFLyQHQHOSOD]RGHWUHVPHVHVGHVGHODVROLFLWXG(QWDOFDVRTXHGDUiODUHVSRQVDELOLGDGGHODGTXLUHQWH OLPLWDGDDODVGHXGDVVDQFLRQHV\UHVSRQVDELOLGDGHVFRQWHQLGDVHQODPLVPD6LODFHUWL¿FDFLyQVHH[SLGLHUDVLQPHQFLRQDUGHXGDV VDQFLRQHVRUHVSRQVDELOLGDGHVRQRVHIDFLOLWDUDHQHOSOD]RVHxDODGRHOVROLFLWDQWHTXHGDUiH[HQWRGHODUHVSRQVDELOLGDGDODTXHVH UH¿HUHGLFKRDUWtFXOR &XDQGRQRVHKD\DVROLFLWDGRGLFKRFHUWL¿FDGRODUHVSRQVDELOLGDGDOFDQ]DUiWDPELpQDODVVDQFLRQHVLPSXHVWDVRTXHSXHGDQ i m p o n e r s e d i n c l u i d . ) o T s a e m l b r e i c é a n r s g e o r á y n e r l i e s n t p e o r n é s s a d b l e e d s e s o m l o i r d a a r d i e o s l d p e e r l í p o a d g o o e d j e e c u t l a i v d e o u , d c a u t a r n i d b u o t p a r r i o a c p e e d n a d n i , e h n a t s e t y a , e e l n i s m u p c o a r t s e o , d d e e l v l a d l e l o r a s d s e a l n o c s i b o i n e e n s e t s r i o b u d t e r a r e i c a h s o , s TXHVHKXELHUDQSRGLGRHPEDUJDURHQDMHQDUSRUOD$GPLQLVWUDFLyQWULEXWDULDODVVLJXLHQWHVSHUVRQDVRHQWLGDGHV ²/DVTXHVHDQFDXVDQWHVRFRODERUHQHQODRFXOWDFLyQRWUDQVPLVLyQGHELHQHVRGHUHFKRVGHOREOLJDGRDOSDJRFRQOD¿QDOLGDG d e i m p e d i r l a a c t u a c i ó n d e l a A d m i n i s t r a c i ó n t r i b u t a r i a . ²/DVTXHSRUFXOSDRQHJOLJHQFLDLQFXPSODQODVyUGHQHVGHHPEDUJR ²/DVTXHFRQFRQRFLPLHQWRGHOHPEDUJRODPHGLGDFDXWHODURODFRQVWLWXFLyQGHODJDUDQWtDFRODERUHQRFRQVLHQWDQHQHO OHYDQWDPLHQWRGHORVELHQHVRGHUHFKRVHPEDUJDGRVRGHDTXHOORVELHQHVRGHUHFKRVVREUHORVTXHVHKXELHUDFRQVWLWXLGRODPHGLGD c a u t e l a r o l a g a r a n t í a . ²/DVSHUVRQDVRHQWLGDGHVGHSRVLWDULDVGHORVELHQHVGHOGHXGRUTXHXQDYH]UHFLELGDODQRWL¿FDFLyQGHOHPEDUJRFRODERUHQ RFRQVLHQWDQHQHOOHYDQWDPLHQWRGHDTXpOORV 2 . L a s L e y e s p o d r $UWtFXOR e á s n e p o s n t s a b l a e l R c e e s r s o t u r s b i o s d s i a u p r i u o e s s t o s d e s o l i d a r i d a d d i s t i n t o s d e l o s p r e v i s t o s e n l o s a p a r t a d o s a n t e r i o r e s . . b 1 . S e r á n r e s p o n s a b l e s s u b s i d i a r i o s d e l a s o b l i g a c i o n e s t r i b u t a r i a s : D/RVDGPLQLVWUDGRUHVGHKHFKRRGHGHUHFKRGHODVSHUVRQDVMXUtGLFDVTXHKDELHQGRpVWDVFRPHWLGRLQIUDFFLRQHVWULEXWDULDV QRKXELHVHQUHDOL]DGRORVDFWRVQHFHVDULRVTXHVHDQGHVXLQFXPEHQFLDSDUDHOFXPSOLPLHQWRGHODVREOLJDFLRQHV\GHEHUHVWULEXWDULRV KXELHVHQFRQVHQWLGRHOLQFXPSOLPLHQWRSRUTXLHQHVGHHOORVGHSHQGDQRKXELHVHQDGRSWDGRDFXHUGRVTXHSRVLELOLWDVHQODVLQIUDFFLRQHV S u r e s p o n s a b i l i d a d t a m b i é n s e e x t e n d e r á a l a s s a n c i o n e s . E/RVDGPLQLVWUDGRUHVGHKHFKRRGHGHUHFKRGHDTXHOODVSHUVRQDVMXUtGLFDVTXHKD\DQFHVDGRHQVXVDFWLYLGDGHVSRUODV REOLJDFLRQHVWULEXWDULDVGHYHQJDGDVGHpVWDVTXHVHHQFXHQWUHQSHQGLHQWHVHQHOPRPHQWRGHOFHVHVLHPSUHTXHQRKXELHUDQKHFKROR n e c e s a r i o p a r a s u p a g o o h u b i e r a n a d o p t a d o a c u e r d o s o t o m a d o m e d i d a s c a u s a n t e s d e l i m p a g o . F/RVLQWHJUDQWHVGHODDGPLQLVWUDFLyQFRQFXUVDO\ORVOLTXLGDGRUHVGHVRFLHGDGHV\HQWLGDGHVHQJHQHUDOTXHQRKXELHVHQ r e s a i t l u i z a a c d i o o l n e a s s , g e e i s t m i o p u n e t s a n b l e e s c e s a l a o r i s r a s e p s p a e r c a t e i l v í o s n t o e b g l r i g o a c d u o m p s t r l i b i m u i t a e n r i t o o d s . e D l e a l s a o s b o l b i l g i a g c a i c o i n e o n s e s t r t r i i b u t a r i a b u t a r i a s d s e y v s e a n n g c a i o d n a e s s c p o o n s a t e n r t i o e r r e i o s r a i d a d d i c a h d a s i s c i h t a u s a c i o n e s r e s p o n d e r á n c o m o a d m i n i s t r a d o r e s , c u a n d o t e n g a a t r i b u i d a s f u n c i o n e s d e a d m i n i s t r a c i ó n . G/RVDGTXLUHQWHVGHELHQHVDIHFWRVSRU/H\DOSDJRGHODGHXGDWULEXWDULDHQORVWpUPLQRVSUHYLVWRVSRUHODUWtFXORGH l a L G T . H/DVSHUVRQDVRHQWLGDGHVTXHFRQWUDWHQRVXEFRQWUDWHQODHMHFXFLyQGHREUDVRODSUHVWDFLyQGHVHUYLFLRVFRUUHVSRQGLHQWHVD VXSURSLDDFWLYLGDGHFRQyPLFDSRUODVREOLJDFLRQHVWULEXWDULDVGHULYDGDVGHODVFDQWLGDGHVUHWHQLGDVRUHSHUFXWLGDVRTXHVHKXELHUHQ Boletín Oficial de la provincia de Sevilla. Número 118 20 Lunes 25 de mayo de 2015 GHELGRUHWHQHURUHSHUFXWLUHQUHODFLyQDORVLPSRUWHVTXHORVFRQWUDWLVWDVRVXEFRQWUDWLVWDVVDWLVIDJDQDVXVWUDEDMDGRUHVDSURIHVLRQDOHV o a o t r o s e m p r e s a r i o s , c o m o c o n s e c u e n c i a d e l a s o b r a s o s e r v i c i o s o b j e t o d e l a c o n t r a t a c i ó n o s u b c o n t r a t a c i ó n . E s t a r e s p o n s a b i l i d a d n o VHUiH[LJLEOHFXDQGRHOFRQWUDWLVWDRVXEFRQWUDWLVWDKD\DDSRUWDGRDOSDJDGRUXQFHUWL¿FDGRHVSHFt¿FRGHHQFRQWUDUVHDOFRUULHQWHGH s u c s a o d b l a f i a g a c t c i u r o n a e c s o t r r r i e b s u p t o a n r i d a i s e e n t m i e t a i l d o a , c s o ó n l t r o a a t e a c i s t ó o s n e o f s e u c b t c o s o , n p t r o a r t l a c a i A ó d n m i n i s t r a c i ó n t r i b u t a r i a d u r a n t e l o s d o c e m e s e s a n t e r i o r e s a l p a g o d e . I/DVSHUVRQDVRHQWLGDGHVTXHWHQJDQHOFRQWUROHIHFWLYRWRWDORSDUFLDOGLUHFWRRLQGLUHFWRGHODVSHUVRQDVMXUtGLFDVRHQODV TXHFRQFXUUDXQDYROXQWDGUHFWRUDFRP~QFRQpVWDVFXDQGRUHVXOWHDFUHGLWDGRTXHODVSHUVRQDVMXUtGLFDVKDQVLGRFUHDGDVRXWLOL]DGDV d e p e f o r a l s a r m o a n s a s a s a b u o n s e c i i s o f n v a e e r o a s f s d e e r a c d u o i d n c u ó h l e m a n i s p t c a a e r p s s , a r o o a c n a e o s l n j u f u d u r í i s d i i r l ó a r n c a o s e s d p e o s n v s i a a c b i i ó l i d n a p d a p t r i a t m r o i n m o i a n l . i a L l u a r n e i s v p e r o s n a s l a f b i r l e i n d t a e a d s l e a H e x a t e c n i e d n e d r a á P a ú l a b l s i o c a b l y i g e a c x i i o s t n a e u s n t r i i c b i u d t a a d r i d a e s y . J/DVSHUVRQDVRHQWLGDGHVGHODVTXHORVREOLJDGRVWULEXWDULRVWHQJDQHOFRQWUROHIHFWLYRWRWDORSDUFLDORHQODVTXHFRQFXUUD XQDYROXQWDGUHFWRUDFRP~QFRQGLFKRVREOLJDGRVWULEXWDULRVSRUODVREOLJDFLRQHVWULEXWDULDVGHpVWRVFXDQGRUHVXOWHDFUHGLWDGRTXH t a l e s p e r s o n a s o e n t i d a d e s h a n s i d o c r e a d a s o u t i l i z a d a s d e f o r m a a b u s i v a o f r a u d u l e n t a c o m o m e d i o d e e l u s i ó n d e l a r e s p o n s a b i l i d a d SDWULPRQLDOXQLYHUVDOIUHQWHDOD+DFLHQGD3~EOLFDVLHPSUHTXHFRQFXUUDQ\DVHDXQDXQLFLGDGGHSHUVRQDVRHVIHUDVHFRQyPLFDV\D u n a c o n f u s E 2 a n t e r i o i n . r e ó n e L s o s t a d o e s s s c L v a e i s y a o c s e i l s ó n a p p r o e d a s r t p á r o i m n n o s e a s t n b a i i b l l a i l d e . a c d e s r e o e t r x o t e s n s d u e p r u á e t s t a m o b s i d é n e a r e l s p a s o s n a s n a c b i i l o i n d e a s . d s u b s i d i a r i a d i s t i n t o s d e l o s p r e v i s t o s e n l o s a p a r t a d o s . $UWtFXOR 6DOYRTXHXQDQRUPDUHJXOHH[SUHVDPHQWHODIRUPDGHGHWHUPLQDUHOGRPLFLOLR¿VFDODORVHIHFWRVGHJHVWLRQDUXQGHWHUPL D o m i c i l i o . n a d o r e c u r a s ) o , P e a r l d a l o a m s i p c e i r l s i o o s n a e r s á f : í s i c a s , e l l u g a r d o n d e t e n g a s u r e s i d e n c i a h a b i t u a l . S i d e s a r r o l l a n a c t i v i d a d e s e c o n ó m i c a s , t a m b i é n p u e d e FRQVLGHUDUVHGRPLFLOLR¿VFDOHOOXJDUGRQGHHVWpHIHFWLYDPHQWHFHQWUDOL]DGDODJHVWLyQDGPLQLVWUDWLYD\ODGLUHFFLyQGHODVDFWLYLGDGHV GHVDUUROODGDV6LQRSXGLHUDHVWDEOHFHUVHGLFKROXJDUSUHYDOHFHUiDTXHOGRQGHUDGLTXHHOPD\RUYROXPHQGHLQPRYLOL]DGRHQHOTXHVH r e a l i c e n l a s a c t i v i d a d e s e c o n ó m i c a s . E3DUDODVSHUVRQDVMXUtGLFDVHOGHVXGRPLFLOLRVRFLDOVLHPSUHTXHHQpOHVWpHIHFWLYDPHQWHFHQWUDOL]DGDVXJHVWLyQDGPLQLVWUD WLYD\ODGLUHFFLyQGHVXVQHJRFLRVHQFDVRFRQWUDULRVHHQWHQGHUiFRPRWDOHOOXJDUHQHOTXHVHOOHYHDFDERGLFKDJHVWLyQRGLUHFFLyQ RVXEVLGLDULDPHQWHGRQGHUDGLTXHHOPD\RUYDORUGHOLQPRYLOL]DGR 2 . L a f a l t a d e d e c l a r a c i ó n d e l c a m b i o d e d o m i c i l i o n o p r o d u c i r á e f e c t o s f r e n t e a l a a d m i n i s t r a c i ó n , c o n s i d e r á n d o s e v á l i d o s l o s LQWHQWRVGHQRWL¿FDFLyQUHDOL]DGRVHQHO~OWLPRGRPLFLOLRGHOTXHWHQJDFRQVWDQFLDODDGPLQLVWUDFLyQ /DGHFODUDFLyQGHFDPELRGHGRPLFLOLRGHEHUiUHDOL]DUVHSRUHVFULWRGLULJLGRDFXDOTXLHUDGHODVR¿FLQDVSURYLQFLDOHV /D$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOSRGUiUHFWL¿FDUHOGRPLFLOLRWULEXWDULRGHORVVXMHWRVSDVLYRVPHGLDQWHODFRPSUREDFLyQ p e r t i n e n t e . $WUDYpVGHLQWHUQHWORVFRQWULEX\HQWHVSRGUiQPRGL¿FDUVXGRPLFLOLR¿VFDO (OFRQWULEX\HQWHSXHGHGHVLJQDURWURGRPLFLOLRFRQHO¿QGHUHFLELUHQHOPLVPRODVQRWL¿FDFLRQHVDGPLQLVWUDWLYDV (OGRPLFLOLRGHFODUDGRRUHFWL¿FDGRSRUOD'LSXWDFLyQ\RHO23$()HQEDVHDVXVIXHQWHVGHLQIRUPDFLyQVHLQFRUSRUDUi FRPRHOHPHQWRGHJHVWLyQDVRFLDGRDFDGDFRQWULEX\HQWH\FRQVWLWXLUiODGLUHFFLyQDODTXHUHPLWLUWRGDVODVQRWL¿FDFLRQHVGHULYDGDV d e l a g e s t i ó n t r i b u t a r i a , r e c a u d a t o r i a e i n s p e c t o r a . 3DUDODVSHUVRQDVRHQWLGDGHVQRUHVLGHQWHVHQ(VSDxDHOGRPLFLOLR¿VFDOVHGHWHUPLQDUiVHJ~QORHVWDEOHFLGRHQODQRUPDWLYD r e g u l a d o r a d e c a d a t r i b u t o . (QVXGHIHFWRHOGRPLFLOLRVHUiHOGHOUHSUHVHQWDQWHOHJDODOTXHVHUH¿HUHHODUWtFXORGHODYLJHQWH/*71RREVWDQWHFXDQGR ODSHUVRQDRHQWLGDGQRUHVLGHQWHHQ(VSDxDRSHUHPHGLDQWHHVWDEOHFLPLHQWRSHUPDQHQWHHOGRPLFLOLRVHGHWHUPLQDUiVHJ~QORHVWDEOH c i d o e n l o s a p a r t a d o s a n t e r i o r e s d e e s t e a r t í c u l o . $UWtFXOR (OSDJRSXHGHUHDOL]DUVHSRUFXDOTXLHUDGHORVREOLJDGRV\WDPELpQSRUWHUFHUDVSHUVRQDVFRQSOHQRVHIHFWRVH[WLQWLYRV L e g i t i m a c i ó n p a r a e f e c t u a r y r e c i i r e l p a g o . b d e l a d e u d a . (OWHUFHURTXHKDSDJDGRODGHXGDQRSRGUiVROLFLWDUGHOD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOODGHYROXFLyQGHOLQJUHVR\ WDPSRFRHMHUFHURWURVGHUHFKRVGHOREOLJDGRVLQSHUMXLFLRGHODVDFFLRQHVTXHHQYtDFLYLOSXGLHUDQFRUUHVSRQGHUOHFRQWUDDTXpO (OSDJRGHODGHXGDKDEUiGHUHDOL]DUVHHQODVHQWLGDGHVFRODERUDGRUDVHQODUHFDXGDFLyQDVtFRPRHQODVHQWLGDGHV¿QDQFLH UDVSUHVWDGRUDVGHOVHUYLFLRGHFDMDFX\DUHODFLyQFRQVWDHQORVGRFXPHQWRVGHQRWL¿FDFLyQUHPLWLGRVDOFRQWULEX\HQWH(QODV2¿FLQDV GHDWHQFLyQDOFRQWULEX\HQWHGHO23$()SRGUiUHDOL]DUVHHOSDJRVyORFRQWDUMHWDGHFUpGLWRRGpELWR\FRQFKHTXHEDQFDULR/D2¿FLQD 1 d e A t e n c i ó n a l C o n t r i b u y e $UWtFXOR n e t d e i d o e s l d O e P p A a E g o F s i t a e n c a l l e A l e j o F e r n á n d e z n ú m e r o 3 , d e S e v i l l a , a d m i t i r á a d e m á s e l p a g o e n e f e c t i v o . . M C o n f o r m e a l o d i s p u e s t o e n e l a r t í c u l o 3 4 d e l R G R , e l p a g o d e l a s d e u d a s t r i b u t a r i a s y n o t r i b u t a r i a s p o d r á r e a l i z a r s e p o r c u a l TXLHUDGHORVVLJXLHQWHVPHGLRV 1 . E n d i n e r o d e c u r s o l e g a l , a t r a v é s d e e n t i d a d c o l a b o r a d o r a , o c u a n d o e x i s t a u n a c a j a h a b i l i t a d a a l e f e c t o . &KHTXHQRPLQDWLYRDIDYRUGHOD7HVRUHUtDGHOD'LSXWDFLyQRODGHO23$()FRQIRUPDGRRFHUWL¿FDGRSRUODHQWLGDGOLEUDGD y 3 . T 4 . T 5 . c r a r r D u j e a n o z m a t s a f i d d e c o e r i l . c e i n a r c c é i i ó d a i t b n o a b y n a d c n a c e r a i r d a i é b i t o . . a . &DUJRHQFXHQWDFRQFHUWL¿FDGRGLJLWDOR'1,HOHFWUyQLFR (OSDJRPHGLDQWHWUDQVIHUHQFLDEDQFDULDVHDGPLWLUiFXDQGRHORUGHQDQWHGHODWUDQVIHUHQFLDLGHQWL¿TXHFODUDPHQWHODGHXGD REMHWRGHOSDJR\HOREOLJDGRDOPLVPRGHELHQGRDSRUWDUMXVWL¿FDQWHGHODWUDQVIHUHQFLDHIHFWXDGDSDUDFRQFOXLUHOSURFHGLPLHQWR r e c a u d a t o r i o . Boletín Oficial de la provincia de Sevilla. Número 118 Lunes 25 de mayo de 2015 21 (OSDJRPHGLDQWHGRPLFLOLDFLyQQRVHUi¿UPHKDVWDSDVDGRVORVSOD]RVGHGHYROXFLyQHVWDEOHFLGRVSRUOD/H\GH GHQRYLHPEUHGHVHUYLFLRVGHSDJR/D(QWLGDG¿QDQFLHUDXQDYH]UHDOL]DGRHOFDUJRHQFXHQWDUHPLWLUiDOVXMHWRSDVLYRHODGHXGRSRU GRPLFLOLDFLyQTXHFRQIRUPHDODUWtFXORGHO5HJODPHQWR*HQHUDOGH5HFDXGDFLyQDFUHGLWDUiHOSDJRGHODGHXGD /DVGRPLFLOLDFLRQHVWHQGUiQYDOLGH]SRUWLHPSRLQGH¿QLGRHQWDQWRQRVHDQDQXODGDVSRUHOLQWHUHVDGR1RREVWDQWHVHDQXODUiQ DXWRPiWLFDPHQWHDTXHOODVTXHVHDQGHYXHOWDVSRUODHQWLGDG¿QDQFLHUDSRUORVPRWLYRVGHGHYROXFLyQTXHVHGHWDOODQ N ú m e r o d e c u e n t a i n c o r r e c t o ( I B A N n o v á l i d o ) . C u e n t a c a n c e l a d a . M a n d a t o n o v á l i d o o i n e x i s t e i r n t e . C u e n t a n o a d m i t e a d e u d o d e c t o . E s e r d e j a n d t a o s d s i o c n e a f s e o c , t l o a s d o m i c i l i a c i o n e s b a n c a r i a s d e v u e l t a s e n a l m e n o s t r e s e n v í o s p o r c a u s a s a j e n a s a l a A d m i n i s t r a c i ó n , p o d r á n . $UWtFXOR D e e r d e c o l a o b r a c i ó n c o n l a a d m i n i s t r a c i ó n . b 1 . L a s p e r s o n a s f í s i c a s o j u r í d i c a s , p ú b l i c a s o p r i v a d a s , a s í c o m o l a s e n t i d a d e s p r e v i s t a s e n e l a r t í c u l o 3 5 . 4 d e l a L G T , e s t á n REOLJDGDVDSURSRUFLRQDUDODDGPLQLVWUDFLyQWULEXWDULDWRGDFODVHGHGDWRVLQIRUPHVDQWHFHGHQWHV\MXVWL¿FDQWHVFRQWUDVFHQGHQFLD t r i b u t a r i a r e l a c i o n a d o s c o n e l c u m p l i m i e n t o d e s u s p r o p i a s o b l i g a c i o n e s t r i b u t a r i a s o d e d u c i d o s d e s u s r e l a c i o n e s e c o n ó m i c a s , p r o f e VLRQDOHVR¿QDQFLHUDVFRQRWUDVSHUVRQDV 2 . E n p a r t i c u l a r l a s p e r s o n a s o e n t i d a d e s d e p o s i t a r i a s d e d i n e r o e n e f e c t i v o o e n c u e n t a s , v a l o r e s y o t r o s b i e n e s d e d e u d o r e s DOD'LSXWDFLyQHQSHUtRGRHMHFXWLYRHVWiQREOLJDGRVDLQIRUPDUDORVyUJDQRVGHUHFDXGDFLyQ\DFXPSOLUORVUHTXHULPLHQWRVTXHHQ HMHUFLFLRGHODVIXQFLRQHVOHJDOHVVHHIHFW~HQ\TXHVHUiQVXVFULWRVSRUHO7HVRUHURRSRUGHOHJDFLyQSRUHO-HIHGHO6HUYLFLRGH5H c a u d a c i ó n d e l O P A E F . (OLQFXPSOLPLHQWRGHODREOLJDFLyQGHSUHVWDUFRODERUDFLyQDTXHVHUH¿HUHHVWHDUWtFXORSRGUiRULJLQDUODLPSRVLFLyQGH s a n c i o n e s , s e g ú n l o e s t a b l e c i d o e n l a L G T y d e m á s n o r m a s s o b r e p r o c e d i m i e n t o s a n c i o n a d o r , i n c l u i d a s l a s d i s p o s i c i o n e s d e e s t a O r GHQDQ]DVLQSHUMXLFLRGHODSRVLEOHUHVSRQVDELOLGDGVROLGDULDTXHVHSXGLHUDGHSXUDUSRULQFXPSOLPLHQWRGHyUGHQHVGHHPEDUJRGH c u e n t a s c o r r i e n t e s o d e s u e l d o s y s a l a r i o s . C D $UWtFXOR P r á c t i c a d e l i q u i d a c i o n e s e l A a P s T Í l i U q L u O i V d a c i o n e s . 1 . a N ) o E r m n a l o s s a t é p r l i m c i a n b o l e s s r a e l g u o l s a p d r o o c s e e d n i l m a i p e r n e t s o e s n d t e e l O r a d E e x n c a m n a z a . , D y i p m u e t d a i c a i ó n t n P e a r p l o v i c i a n c c i i ó a l n d d e e S l e a v s r i e l l s a p . e c t i v a s t a r i f a s o c u o t a s , s e p r a c t i c a r á n ODVOLTXLGDFLRQHVGHLQJUHVRGLUHFWRFXDQGRQRKDELpQGRVHHVWDEOHFLGRHOUpJLPHQGHDXWROLTXLGDFLyQOD'LSXWDFLyQFRQR]FDGHOD H[LVWHQFLDGHOKHFKRLPSRQLEOHSRUORVFRQFHSWRVWULEXWDULRV\GHPiVGHGHUHFKRS~EOLFRTXHPRWLYDQVXJHQHUDFLyQ E&XDQGRODXWLOL]DFLyQSULYDWLYDGHOGRPLQLRS~EOLFRFRPSRUWHVXGHVWUXFFLyQRGHWHULRURHOEHQH¿FLDULRSHUVRQDRHQWLGDG HVWDUiREOLJDGRVLQSHUMXLFLRGHOSUHFLRS~EOLFRRGHODWDVDTXHFRUUHVSRQGLHVHDOUHLQWHJURGHOFRVWHWRWDOGHORVUHVSHFWLYRVJDVWRVGH r e c o n s t r u c c i ó n o r e p a r a c i ó n , y a l d e p ó s i t o p r e v i o d e s u i m p o r t e . F/DVOLTXLGDFLRQHVDTXHVHUH¿HUHHOSXQWRDQWHULRUVHUiQSUDFWLFDGDVSRUHOFHQWUROLTXLGDGRU\¿VFDOL]DGDVSRUOD,QWHUYHQFLyQ G/DDSUREDFLyQGHODVOLTXLGDFLRQHVFRPSHWHDO3UHVLGHQWHDFX\RVHIHFWRVVHHODERUDUiXQDUHODFLyQUHVXPHQHQODTXHGH b e r á c o n s t e e l p u n t a r ) o L a t . a t a n 2 l c e L r o i a o m n o t r g a a d b i e l r i z a z a c e n ó i n ó p n o d r e l l r a I e c n t o e n r o v e c i n c m i i e ó n n t . o d e d e r e c h o s t e n d r á l u g a r u n a v e z h a y a r e c a í d o e l a c u e r d o d e a p r o b a c i ó n r e f e r i d o e n . e s t i ó n d e l o s i n g r e s o s d e d e r e c h o p ú b l i c o d e l a s E n t i d a d e s L o c a l e s y d e m á s E n t i d a d e s d e d e r e c h o p ú b l i c o , c u y a c o m p e t e n c i a s e h a y a e n c o m d a d o a l O P A E F m e d i a n t e e l c o r r e s p o n d i e n t e c o n v e n i o , s e r á e f e c t u a d a p o r e l S e r v i c i o d e G e s t i ó n T r i b u t a r i a . $UWtFXOR1RWL¿FDFLyQGHODVOLTXLGDFLRQHV 3DUDQRWL¿FDUODVOLTXLGDFLRQHVDTXHVHUH¿HUHHODUWtFXORDQWHULRUVHH[SHGLUiXQGRFXPHQWRGHQRWL¿FDFLyQHQHOTXHGH b e n o r á n c o n s t a r : D/RVHOHPHQWRVHVHQFLDOHVGHODOLTXLGDFLyQODLGHQWL¿FDFLyQGHOVXMHWRSDVLYRORVHOHPHQWRVGHWHUPLQDQWHVGHODFXDQWtDTXH p o d r á n s e r s u s t i t u i d o s p o r c ó d i g o s n u m é r i c o s , y s u m o t i v a c i ó n , c u a n d o p r o c e d a . E0HGLRVGHLPSXJQDFLyQSOD]RVGHLQWHUSRVLFLyQGHUHFXUVRV\yUJDQRDQWHHOTXHGHEHQVHUSUHVHQWDGRV F/XJDUSOD]R\IRUPDHQTXHGHEHVHUVDWLVIHFKDODGHXGD G6LWLHQHFDUiFWHUSURYLVLRQDORGH¿QLWLYR /RVGRFXPHQWRVGHVFULWRVHQHOSXQWRDQWHULRUVHGLULJLUiQDOGRPLFLOLRVHxDODGRSRUHOLQWHUHVDGRSDUDUHFLELUQRWL¿FDFLRQHV\ HQVXGHIHFWRDOGRPLFLOLR¿VFDOGHOREOLJDGRWULEXWDULRRVXUHSUHVHQWDQWHVHJ~QODVSUHYLVLRQHVFRQWHQLGDVHQHODUWtFXORGHOD/*7 /DVQRWL¿FDFLRQHVVHUiQFXPSOLPHQWDGDVSRUSHUVRQDODGVFULWRDOD$GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOTXHLQWHUYLHQHHQHO SURFHGLPLHQWR(OQRWL¿FDGRUVHLGHQWL¿FDUiFRQH[SUHVLyQGHVXQRPEUHDSHOOLGRV\'1, 7DPELpQSRGUiQUHDOL]DUVHODVQRWL¿FDFLRQHVSRUFRUUHRFHUWL¿FDGRFRQDFXVHGHUHFLERTXHGHEHUiQVHUFXPSOLPHQWDGDVHQ f o r m a r e g l a m e n t a r i a . /DVSHFXOLDULGDGHVGHODVQRWL¿FDFLRQHVSUDFWLFDGDVSRUHO23$()WDPELpQSXHGHQVHUUHFRJLGDVHQORVFRQYHQLRVGHFRODERUD c i ó n c e l e b r a d o s c o n o t r a s e n t i d a d e s p ú b l i c a s . $FRQVHFXHQFLDGHOSULPHULQWHQWRGHQRWL¿FDFLyQSXHGHVXFHGHU D4XHODQRWL¿FDFLyQVHDHQWUHJDGDDOLQWHUHVDGRHQFX\RFDVRHOQRWL¿FDGRUGHEHUHWRUQDUDOD2¿FLQDGHRULJHQHODFXVHGH UHFLERRMXVWL¿FDQWHGHQRWL¿FDFLyQFRQWHQLHQGROD¿UPDGHOUHFHSWRU\ODIHFKDHQTXHWLHQHOXJDUODUHFHSFLyQ E4XHODQRWL¿FDFLyQVHHQWUHJXHDSHUVRQDGLVWLQWDGHOLQWHUHVDGRHQFX\RFDVRGHEHUiQFRQVWDUHQHODFXVHGHUHFLEROD¿UPD HLGHQWLGDGGHODSHUVRQDTXHVHKDFHFDUJRGHODQRWL¿FDFLyQ Boletín Oficial de la provincia de Sevilla. Número 118 22 Lunes 25 de mayo de 2015 F6LHOLQWHUHVDGRRVXUHSUHVHQWDQWHUHFKD]DODQRWL¿FDFLyQVHKDUiFRQVWDUHVWDFLUFXQVWDQFLDHQHOH[SHGLHQWH\VHWHQGUiSRU r e a l i z a d o e l t r á m i t e , c o n t i n u á n d o s e e l p r o c e d i m i e n t o . G4XHQRVHDSRVLEOHHQWUHJDUODQRWL¿FDFLyQHQFX\RFDVRHOQRWL¿FDGRUUHJLVWUDUiHQODWDUMHWDGHDFXVHGHUHFLERHOPRWLYR TXHKDLPSRVLELOLWDGRODHQWUHJDDVtFRPRHOGtD\KRUDHQTXHKDWHQLGROXJDUHOLQWHQWRGHQRWL¿FDFLyQ $UWtFXOR1RWL¿FDFLRQHVSRUFRPSDUHFHQFLD E n e l s u p u e s t o d e l p u n t o 3 d ) d e l a r t í c u l o a n t e r i o r , c u a n d o e l r e s u l t a d o i n f r u c t u o s o s e d e b a a a u s e n c i a d e l d e s t i n a t a r i o , s e p r o FHGHUiDODUHDOL]DFLyQGHXQVHJXQGRLQWHQWRHQGtD\KRUDGLIHUHQWHVGHDTXHOORVHQTXHWXYROXJDUHOSULPHUR (Q HVWRV VXSXHVWRV \ FXDQGR HO GHVWLQDWDULR UHVXOWH GHVFRQRFLGR HVWDV QRWL¿FDFLRQHV VHUiQ SUDFWLFDGDV SRU FRPSDUHFHQFLD FRQIRUPHDORGLVSXHVWRHQOD/H\*HQHUDO7ULEXWDULD\GHPiVQRUPDWLYDGHGHVDUUROOR/RVDQXQFLRVGHQRWL¿FDFLyQSRUFRPSDUHFHQFLD SRGUiQH[SRQHUVHWDPELpQHQOD2$&FRUUHVSRQGLHQWHDO~OWLPRGRPLFLOLR¿VFDOFRQRFLGR C D e v o l u c i ó n A P d e T Í U i L n O g V r e I s o s i n d e i d o s b $UWtFXOR &RQFDUiFWHUJHQHUDOHOSURFHGLPLHQWRVHLQLFLDUiDLQVWDQFLDGHOLQWHUHVDGRTXLHQGHEHUiIXQGDPHQWDUVXGHUHFKR\DFRP SDxDUHOFRPSUREDQWHGHKDEHUVDWLVIHFKRODGHXGDVLQSHUMXLFLRGHTXHWDPELpQSXHGDLQLFLDUVHGHR¿FLRPHGLDQWHODQRWL¿FDFLyQGHO n i c i a c i ó n . I a c u e r d o d e i n i c i o c o r r e s p o n d i e n t e . 1RREVWDQWHORGLVSXHVWRHQHODSDUWDGRDQWHULRUSRGUiDFRUGDUVHGHR¿FLRODGHYROXFLyQHQORVVXSXHVWRVVLJXLHQWHV D&XDQGRGHVSXpVGHKDEHUVHVDWLVIHFKRXQDOLTXLGDFLyQWULEXWDULDODPLVPDVHDDQXODGDSRUFXDOTXLHUDGHORVPRWLYRV\SUR c e d i m i e n t b a z o s e r ) C u i n c n o h a c n a s r p t a o a n h ó c y a e i o ó a s p d i e l o r a s s o d c i o d n s v d n a e e n a u p r a u C e e u C ) d d C ) d l s ) c p o i y r d e o a a r d n i n c c d u p a i ó c i g g r n d i d s e o a e d n a a e d h d r u a o r r b y c o i a a t t m d i i s a s n e a d d a d o a t u s d e c i l p s r p u e e i e i i r l c r o a d o r s a r e . d a s d l p i o e p m n a p d i o e g r n o t t . e e a s i a n g d r e e u s d a a r . s o s a n c i o n e s t r i b u t a r i a s d e s p u é s d e h a b e r t r a n s c u r r i d o l o s . í v e n g a e s t a b l e c i d o p o r n o r m a t r i b u t a r i a . (OSOD]RPi[LPRSDUDQRWL¿FDUODUHVROXFLyQH[SUHVDVHUiGHVHLVPHVHVGHVGHTXHVHSUHVHQWHODVROLFLWXGSRUHOLQWHUHVDGR RGHVGHTXHVHOHQRWL¿TXHHODFXHUGRGHLQLFLDFLyQGHR¿FLRGHOSURFHGLPLHQWR $UWtFXOR r a m i t a c i ó n d e l e x p e d i e n t e . T 1 . C u a n d o e l d e r e c h o a l a d e v o l u c i ó n n a z c a c o m o c o n s e c u e n c i a d e l a r e s o l u c i ó n d e u n r e c u r s o , o d e l a a n u l a c i ó n o r e v i s i ó n d e DFWRVGHOLTXLGDFLyQHOUHFRQRFLPLHQWRGHDTXpOGHUHFKRFRUUHVSRQGHUiDOyUJDQRTXHKD\DUHVXHOWRHOUHFXUVRRUHFODPDFLyQTXHFXDQ GRVHWUDWHGHUHFXUVRVGHOD'LSXWDFLyQVHKDUiSUHYLD¿VFDOL]DFLyQGHOD,QWHUYHQFLyQGHIRQGRV\FRQFRQRFLPLHQWRGHOD7HVRUHUtD C u a n d o s e h a y a d e c l a r a d o e l d e r e c h o a l a d e v o l u c i ó n e n l a r e s o l u c i ó n d e u n a r e c l a m a c i ó n e c o n ó m i c o a d m i n i s t r a t i v a , e n VHQWHQFLD X RWUD UHVROXFLyQ MXGLFLDO R HQ FXDOTXLHU RWUR DFXHUGR TXH DQXOH R UHYLVH OLTXLGDFLRQHV X RWURV DFWRV DGPLQLVWUDWLYRV OD $GPLQLVWUDFLyQ7ULEXWDULD3URYLQFLDOSURFHGHUiGHR¿FLRDHMHFXWDURFXPSOLUODVUHVROXFLRQHVGHUHFXUVRVUHFODPDFLRQHVHFRQyPL c o a d m i n i s t r a t i v a s , r e s o l u c i o n e s j u d i c i a l e s , o e l c o r r e s p o n d i e n t e a c u e r d o o r e s o l u c i ó n a d m i n i s t r a t i v a o e l t e s t i m o n i o d e l a s e n t e n c i a o r e s o l u c i ó 2 n . j E u d n l i o c i s a s l u . p u e s t o s d e l a p a r t a d o b ) , c ) y d ) d e l p á r r a f o 2 d e l a r t í c u l o a n t e r i o r , e l r e c o e r n o c i m i e n t o d e l d e r e c h o a l a d e v o l u c i ó n 1 s e r y á s a i p g r u i o e b n a t d e 3 o s . p d E o e n r l l l R o a e s P a s r l u e D p s i e u e c s d e r t n e o t s c i o a 5 d e y 2 l e 0 a / r t l 2 í p 0 c r 0 u o c 5 l e d i m i e n t o a s e g u i r p a r a e l r e c o n o c i m i e n t o d e t a l d e c h o s e r á e l e s t a b l e c i d o e n e l a r t í c u l o 7 . o a n t e r i o r r e s p e c t o d e i n g r e s o s g e s t i o n a d o s p o r e l O P A E F , e l e x p e d i e n t e a d m i n i s t r a t i v o p r o c e d e n WHVHWUDPLWDUiSRUGLFKR2UJDQLVPRHOFXDOUHDOL]DUiODVFRPSUREDFLRQHVQHFHVDULDV\HODERUDUiODSURSXHVWDGHUHVROXFLyQTXHVHUi e l e v a d a a l C a P u a r n e d s i o d s e e n t c r i a t a . e d e i n g r e s o s d e l a D i p u t a c i ó n d e S e v i l l a , e l e x p e d i e n t e s e r á t r a m i t a d o p o r l a T e s o r e r í a c o n f o r m e a l o e s t a b l e c i d o 1 e n e l a r t í c u l o 8 d e l R e a l D e c r e t o 5 2 0 / 2 0 0 5 . &RQFDUiFWHUSUHYLRDODDGRSFLyQGHODFXHUGRGHUHFRQRFLPLHQWRGHOGHUHFKRDODGHYROXFLyQOD,QWHUYHQFLyQ¿VFDOL]DUiHO H[SHGLHQWHYHUL¿FDQGRHVSHFLDOPHQWHTXHFRQDQWHULRULGDGQRVHKDEtDRSHUDGRGHYROXFLyQGHODFDQWLGDGTXHVHVROLFLWD\TXHHQHO e x p e d i e n t e c o n s t a e l d o c u m e n t o o r i g i n a l a c r e d i t a t i v o d e l p a g o . 6yORHQFLUFXQVWDQFLDVH[FHSFLRQDOHVSRGUiVXVWLWXLUVHODFDUWDGHSDJRRULJLQDOSRUFHUWL¿FDGRGHLQJUHVRH[SHGLGRSRUOD$G m i n i s t r a c i ó n T r i b u t a r i a P r o v i n c i a l . 1 E n v i r t u d d e l o e s t a b l e c i d o e n e l a r t í c u l o 6 d e l R e a l D e c r e t o 5 2 0 / 2 0 0 5 , c o n l a d e v o l u c i ó n d e l i n g r e s o i n d e b i d o s e a b o n a r á d e R¿FLRODVFRVWDVVDWLVIHFKDVFXDQGRHOLQJUHVRVHKD\DUHDOL]DGRHQHOSURFHGLPLHQWRGHDSUHPLR\HOLQWHUpVGHGHPRUDUHJXODGRHQHO DUWtFXORGHOD/*7(OLQWHUpVGHGHPRUDVHGHYHQJDUiGHVGHODIHFKDHQTXHVHKXELHUHUHDOL]DGRHOLQJUHVRKDVWDODIHFKDHQTXH s e o r d e n e e l p a g o d e l a d e v o l u c i ó n . 8QDYH]UHFRQRFLGRHOGHUHFKRDODGHYROXFLyQSRGUiSURFHGHUVHDVXFRPSHQVDFLyQDSHWLFLyQGHOREOLJDGRRGHR¿FLRGH DFXHUGRFRQHOSURFHGLPLHQWR\SOD]RVHVWDEOHFLGRVHQHO5*5(QHVWHFDVRVREUHHOLPSRUWHGHODGHYROXFLyQTXHVHDREMHWRGHFRP SHQVDFLyQHOLQWHUpVGHGHPRUDDIDYRUGHOREOLJDGRWULEXWDULRVHGHYHQJDUiGHVGHODIHFKDHQTXHVHSURGX]FDODH[WLQFLyQGHOFUpGLWR c o m o c o n s 6 d e p e c r r c é e d i p t e . t C r r u e u o o c s e a t u n n r r c d o c e i i d o e e n a d t l n e e e l r g á r c a , o a e e o j m e n p c s e u c u c n i a s ó a c n s i d o , ó n e e . l l i a s m d p o e r v t o e l u p r c i o o c n e e d s e s n t e h e a u l b a i A e s d e m p i r n o i d s u t r c a i c d i o ó a n l T g r ú i b n u e t a r r r i o a r m P a r o t v e i r n i c a i l a , l d , e o h b e i c e h n o s o e a e x r i i g t m i é r á t d i c i o r e , c l t a a e m n e t n i t d e a d a l . $UWtFXOR &XDQGRODGHYROXFLyQTXHVHVROLFLWDKDJDUHIHUHQFLDDXQSUHFLRS~EOLFRWDVDRLQJUHVRGHGHUHFKRS~EOLFRTXHVHDJHVWLR QDGRSRURWUD$GPLQLVWUDFLyQVHUiSUHFLVRDFUHGLWDUTXHFRQDQWHULRULGDGQRVHKDEtDSURFHGLGRDODGHYROXFLyQGHOPLVPRDHVWH¿Q o l a o C r a c i ó n d e o b t r a d m i n i s t r a c i ó n . A s e s o l i c i t a r á n l o s a n t e c e d e n t e s p r e c i s o s . Boletín Oficial de la provincia de Sevilla. Número 118 Lunes 25 de mayo de 2015 23 6LODUHVROXFLyQGHOH[SHGLHQWHH[LJLHUDODSUHYLDUHVROXFLyQGHUHFODPDFLyQLQWHUSXHVWDFRQWUDXQDOLTXLGDFLyQUHVXOWDQWH GHHOHPHQWRVWULEXWDULRV¿MDGRVSRURWUD$GPLQLVWUDFLyQHOFHQWUROLTXLGDGRUHIHFWXDUiODUHPLVLyQGHGRFXPHQWDFLyQTXHFRQVLGHUH VX¿FLHQWHDOyUJDQRFRPSHWHQWHGHORFXDOGDUiFRQRFLPLHQWRDOLQWHUHVDGR $UWtFXOR D e v o l u c i ó n m a t e r i a l . 1 . s o l d o d e i c c i u t a r m C e e u n n t a l o n a d T s o o e r i s s o g i e r n h e r a l a í e y a a y s s / a a o c t e r e i s n d f e i t e c l a t h S i o e v l r o v s a i d d c i e e o l u d d p a e a m C g o á o n s t d a b e i l u i d n a a v d d e e z l y O s P e A s E o F l , i c e i l t e p l a g a d o e d v e o l l a u c c a i n ó n t i d d a e l d i i n n g d r e e b i s o d i a n m d e e n b t i e d i o n , g e r e l s i a n d t a e r , e a s p a d o r o t p a n o d d o r l á o s . 9HUL¿FDGDODGXSOLFLGDGGHOLQJUHVRPDWHULDOOD7HVRUHUtDDXWRUL]DUiODGHYROXFLyQTXHHQHOFDVRGHO23$()VHUiDSURSXHVWD l S e r v i c i o d e C o n t a b i l i d a d . 1 3 . E n s u p u e s t o s d i f e r e n t e s d e l r e f e r i d o e n e l a p a r t a d o , e l r e c o n o c i m i e n t o d e l d e r e c h o a l a d e v o l u c i ó n o r i g i n a r á e l n a c i PLHQWRGHXQDREOLJDFLyQUHFRQRFLGDTXHFRPRWDOGHEHUiFRQWDELOL]DUVH\TXHGDUiVXMHWDDOSURFHGLPLHQWRGHRUGHQDFLyQGHSDJR y p a g o m a 4 t . e r E i a l l p . a g o m a t e r i a l s e r e a l i z a r á p r e f e r e n t e m e n t e m e d i a n t e t r a n s f e r e n c i a b a n c a r i a , p a r a l o c u a l e l i n t e r e s a d o d e b e r á i n d i c a r e l FyGLJRGHFXHQWDFOLHQWHGHXQDHQWLGDG¿QDQFLHUD T G e s T Í t i ó U L n O t r I I i u t a r i a b C o n s i d e A r P a T Í c i U o L n O e I s g e n e r a l e s C $UWtFXOR u n c i o n e s d e l a g e s t i ó n t r i u F t a r i a . b 1 . L a g e s t i ó n t r i b u t a r i a c o n s i s t e e n e l e j e r c i c i o d e l a s f u n c i o n e s a d m i n i s t r a t i v a s d i r i g i d a s a : D/DUHFHSFLyQ\WUDPLWDFLyQGHGHFODUDFLRQHVDXWROLTXLGDFLRQHVFRPXQLFDFLRQHVGHGDWRV\GHPiVGRFXPHQWRVFRQWUDVFHQ d e n c i a t r i b b u ) t a L r a i a c . o m p r o b a c i ó n y r e a l i z a c i ó n d e l a s d e v o l u c i o n e s p r e v i s t a s e n l a n o r m a t i v a t r i b u t a r i a . F(OUHFRQRFLPLHQWR\FRPSUREDFLyQGHODSURFHGHQFLDGHORVEHQH¿FLRV¿VFDOHVGHDFXHUGRFRQODQRUPDWLYDUHJXODGRUDGHO c o r r e s p o n d d o b l i g a c i ) i o e n L n t a e e r s p e f r a o l r o i c z m e a a d c l i i e m ó s i n e d n t e o a . c t u a c i o n e s d e c o n t r o l d e l c u m p l i m i e n t o d e l a o b l i g a c i ó n d e p r e s e n t a r d e c l a r a c i o n e s t r i b u t a r i a s y d e o t r a s . H/DUHDOL]DFLyQGHDFWXDFLRQHVGHYHUL¿FDFLyQGHGDWRV f ) L g a ) r L e a a r l e i a z l a i c z i a ó c n i d ó e n a d c e t a u c a t c u i a o c n i e o s n d e e s c d o e m c p o m r o p b r a o c b i a ó c n i d ó e n l v i a m i l t o r a e d s a . . K/DSUiFWLFDGHOLTXLGDFLRQHVWULEXWDULDVGHULYDGDVGHODVDFWXDFLRQHVGHYHUL¿FDFLyQ\FRPSUREDFLyQUHDOL]DGDV L/DHPLVLyQGHFHUWL¿FDGRVWULEXWDULRV j ) L a e l a b o r a c i a c ó n y m a n t e n i m i e n t o d e l o s c e n s o s t r i b u t a r i o s . k ) l r e c a u d L ) a a L c i i n a ó f r n o e r a l m i z a i c i ó n ó y n a d s e i l s a t e n s c d i e a t m á r i b s u a t c t a r u i a a . c i o n e s d e a p l i c a c i ó n d e l o s t r i b u t o s n o i n t e g r a d a s e n l a s f u n c i o n e s d e i n s p e c c i ó n y . P/DVDFWXDFLRQHV\HOHMHUFLFLRGHODVIXQFLRQHVDODVTXHVHUH¿HUHHODSDUWDGRDQWHULRUVHUHDOL]DUiQGHDFXHUGRFRQORHVWD b l e c i d o e n l a L G T , c o n l a $UWtFXOR s o e r s p m a e c s i d a l e i i d a n i d c e i s a c c i o ó n n t e m p l a d a s e n l a n o r m a t i v a t r i b u t a r i a l o c a l y e n l a p r e s e n t e O r d e n a n z a . . F L a g e s t i ó n t r i b u t a r i a s e i n i c i a r á : ²3RUXQDDXWROLTXLGDFLyQSRUXQDFRPXQLFDFLyQGHGDWRVRSRUFXDOTXLHURWUDFODVHGHGHFODUDFLyQ P o r u n a s o l i c i t u d d e l o b l i g a d o t r i b u t a r i o . — ²'HR¿FLRSRUOD$GPLQLVWUDFLyQ7ULEXWDULD C P r o c e d i m i e n A t o P T Í s d U L e O g I e s I t i ó n t r i u t a r i a b $UWtFXOR (OSURFHGLPLHQWRGHGHYROXFLyQVHLQLFLDUiPHGLDQWHODSUHVHQWDFLyQGHXQDDXWROLTXLGDFLyQGHODTXHUHVXOWHFDQWLGDGD l p r o c e d i m i e n t o d e d e v o l u c i ó n i n i c i a d o m e d i a n t e a u t o l i q u i d a c i ó n , s o l i c i t u d o c o m u n i c a c i ó n d e d a t o s . E d e v o l v e r , m e d i a n t e l a p r e s e n t a c i ó n d e u n a s o l i c i t u d d e d e v o l u c i ó n o m e d i a n t e l a p r e s e n t a c i ó n d e u n a c o m u n i c a c i ó n d e d a t o s . &XDQGRDVtORVHxDOHODQRUPDWLYDWULEXWDULDHOSURFHGLPLHQWRGHGHYROXFLyQVHLQLFLDUiPHGLDQWHODSUHVHQWDFLyQGHXQD VROLFLWXGDQWHHO23$()RHQHOFDVRGHREOLJDGRVWULEXWDULRVTXHQRWHQJDQREOLJDFLyQGHSUHVHQWDUDXWROLTXLGDFLyQPHGLDQWHODSUH s e n t a c i ó n d e u n a c o m u n i c a c i ó n d e d a t o s . 1 E l p l a z o p a r a p r a c t i c a r l a d e v o l u c i ó n d e a c u e r d o c o n l o d i s p u e s t o e n e l a r t í c u l o 3 d e l a L G T , c o m e n z a r á a c o n t a r s e d e s d e l a SUHVHQWDFLyQGHODVROLFLWXGRGHVGHOD¿QDOL]DFLyQGHOSOD]RSUHYLVWRSDUDODSUHVHQWDFLyQGHODFRPXQLFDFLyQGHGDWRV 8QDYH]UHFLELGDODDXWROLTXLGDFLyQVROLFLWXGRFRPXQLFDFLyQGHGDWRVHO23$()H[DPLQDUiODGRFXPHQWDFLyQSUHVHQWDGD\ ODFRQWUDVWDUiFRQORVGDWRV\DQWHFHGHQWHVTXHREUDQHQVXSRGHU 6L OD DXWROLTXLGDFLyQ VROLFLWXG R FRPXQLFDFLyQ GH GDWRV IXHVH IRUPDOPHQWH FRUUHFWD VH SURFHGHUi DO UHFRQRFLPLHQWR GH OD d e v o l u c i ó n s o l i c i t a d a p o r e l S e r v i c i o d e G e s t i ó n T r i b u t a r i a . &XDQGRVHDSUHFLHDOJ~QGHIHFWRIRUPDOHQODDXWROLTXLGDFLyQVROLFLWXGRFRPXQLFDFLyQGHGDWRVHUURUDULWPpWLFRRSRVLEOH GLVFUHSDQFLDHQORVGDWRVRHQVXFDOL¿FDFLyQRFXDQGRVHDSUHFLHQFLUFXQVWDQFLDVTXHORMXVWL¿TXHQVHSRGUiLQLFLDUXQSURFHGLPLHQWR GHYHUL¿FDFLyQGHGDWRVGHFRPSUREDFLyQOLPLWDGDRGHLQVSHFFLyQ Boletín Oficial de la provincia de Sevilla. Número 118 24 4 . E l p r o c e d i m i e n t o d e d e v o l u c i ó n t e r m i n a r á Lunes 25 de mayo de 2015 : D3RUHODFXHUGRHQHOTXHVHUHFRQR]FDODGHYROXFLyQVROLFLWDGDTXHVHHQWHQGHUiQRWL¿FDGRSRUODUHFHSFLyQGHODWUDQVIHUHQ c i c a a b a n c a r i a c o r r e s p o n d i e n t e . &XDQGRODGHYROXFLyQUHFRQRFLGDVHDREMHWRGHUHWHQFLyQFDXWHODUWRWDORSDUFLDOGHEHUiQRWL¿FDUVHODDGRSFLyQGHODPHGLGD u t e l a r j u E p r o c e d i n t l m r i b o e e c n ) c o t P o n o o n e o s c d r c l i i c d c m e a a o u u e e n t m c i r o d d d r a o o p d d e e b l a c d e a i v d ó e o v n l o o u l i c u n i ó c v n i e . ó s n t s i g o a l c i i c ó i t n a d a n o i m p e d i r á l a p o s t e r i o r c o m p r o b a c i ó n d e l a o b l i g a c i ó n t r i b u t a r i a m e d i a n t e l o s . . 3RUHOLQLFLRGHXQSURFHGLPLHQWRGHYHUL¿FDFLyQGHGDWRVGHFRPSUREDFLyQOLPLWDGDRGHLQVSHFFLyQ(QHVWHFDVRHOSURFH GLPLHQWRGHGHYROXFLyQWHUPLQDUiFRQODQRWL¿FDFLyQGHOLQLFLRGHOFRUUHVSRQGLHQWHSURFHGLPLHQWRTXHVHUiHIHFWXDGDSRUHOyUJDQR c o c a m p e t e n t e e n c a d a c a s o . (QWRGRFDVRVHPDQWHQGUiODREOLJDFLyQGHVDWLVIDFHUHOLQWHUpVGHGHPRUDVREUHODGHYROXFLyQTXH¿QDOPHQWHVHSXHGDSUDFWL 1 r , d e a c u e r d o c o n l o d i s p u e s t o e n e l a r t í c u l o 3 d e l a L G T . $UWtFXOR3URFHGLPLHQWRSDUDODUHFWL¿FDFLyQGHDXWROLTXLGDFLRQHVGHFODUDFLRQHVFRPXQLFDFLRQHVGHGDWRVRVROLFLWXGHV d e d e v o l u c i ó n . (OSURFHGLPLHQWRSDUDODUHFWL¿FDFLyQGHGHFODUDFLRQHVFRPXQLFDFLRQHVGHGDWRVRVROLFLWXGHVGHGHYROXFLyQVHDMXVWDUiDO m e n o s , a l o s s i g u i e n t e s e x t r e m o s : D 8QD YH] TXH HO 23$() KD\D GLFWDGR XQD OLTXLGDFLyQ SURYLVLRQDO HQ HO FDVR GH SUHVHQWDFLyQ GH XQD GHFODUDFLyQ SRU HO o b l i g a d o t r i b u t a r i o y h a y a a c o r d a d o l a d e v o l u c i ó n o d i c t a d o l a r e s o l u c i ó n d e n e g a t o r i a e n l o s c a s o s d e c o m u n i c a c i o n e s d e d a t o s o d e VROLFLWXGHVGHGHYROXFLyQHOREOLJDGRWULEXWDULRSRGUiVROLFLWDUODUHFWL¿FDFLyQGHODGHFODUDFLyQFRPXQLFDFLyQGHGDWRVRVROLFLWXGGH GHYROXFLyQSUHVHQWDGDFRQDQWHULRULGDGFXDQGRFRQVLGHUHTXHVXFRQWHQLGRKDSHUMXGLFDGRGHFXDOTXLHUPRGRVXVLQWHUHVHVOHJtWLPRV RFXDQGRSXGLHUDSURFHGHUXQDOLTXLGDFLyQSRULPSRUWHVXSHULRURXQDPHQRUGHYROXFLyQ &XDQGRHO23$()KD\DSUDFWLFDGRXQDOLTXLGDFLyQSURYLVLRQDOHOREOLJDGRWULEXWDULRSRGUiVROLFLWDUODUHFWL¿FDFLyQ~QLFDPHQ WHVLODOLTXLGDFLyQSURYLVLRQDOKDVLGRSUDFWLFDGDSRUFRQVLGHUDFLyQRPRWLYRGLVWLQWRGHOTXHVHLQYRTXHHQODVROLFLWXGGHOREOLJDGR t r i b u t a r i o . 6HFRQVLGHUDUiTXHHQWUHODVROLFLWXGGHUHFWL¿FDFLyQ\ODOLTXLGDFLyQSURYLVLRQDOFRQFXUUHFRQVLGHUDFLyQRPRWLYRGLVWLQWR FXDQGRODVROLFLWXGGHUHFWL¿FDFLyQDIHFWHDHOHPHQWRVGHODREOLJDFLyQWULEXWDULDTXHQRKD\DQVLGRUHJXODUL]DGRVPHGLDQWHODOLTXLGD c i c a ó n p r o v i s i o n a l . E&XDQGRGHODUHFWL¿FDFLyQUHVXOWHXQDFDQWLGDGDLQJUHVDUVHH[LJLUiQORVLQWHUHVHVGHGHPRUDTXHFRUUHVSRQGDQHQFDGD s o . A e f e c t o s d e l c á l c u l o d e l o s i n t e r e s e s d e d e m o r a , n o s e c o m p u t a r á e l t i e m p o t r a n s c u r r i d o d e s d e l a p r e s e n t a c i ó n d e l a d e c l a r a c i ó n LQLFLDOKDVWDOD¿QDOL]DFLyQGHOSOD]RGHSDJRHQSHUtRGRYROXQWDULRFRUUHVSRQGLHQWHDODOLTXLGDFLyQTXHVHSUDFWLFyFRQUHODFLyQDGLFKD d e c l a r a c i ó n i n i c i a l . $UWtFXOR (QORVWULEXWRVHQTXHDVtVHHVWDEOH]FDODJHVWLyQVHLQLFLDUiPHGLDQWHODSUHVHQWDFLyQGHXQDGHFODUDFLyQSRUHOREOLJDGR WULEXWDULR$HVWRVHIHFWRVHO23$()SRGUiXWLOL]DUORVGDWRVFRQVLJQDGRVSRUHOREOLJDGRWULEXWDULRHQVXGHFODUDFLyQRFXDOTXLHURWUR TXHREUHHQVXSRGHUSRGUiUHTXHULUDOREOLJDGRSDUDTXHDFODUHORVGDWRVFRQVLJQDGRVHQVXGHFODUDFLyQRSUHVHQWHMXVWL¿FDQWHGHORV l p r o c e d i m i e n t o i n i c i a d o m e d i a n t e d e c l a r a c i ó n . E m i s m o s y p o d r á r e a l i z a r a c t u a c i o n e s d e c o m p r o b a c i ó n d e v a l o r e s . 5HDOL]DGDVODVDFWXDFLRQHVGHFDOL¿FDFLyQ\FXDQWL¿FDFLyQRSRUWXQDVHO23$()QRWL¿FDUiVLQPiVWUDPLWHODOLTXLGDFLyQ TXHSURFHGDVDOYRTXHORVGDWRVRYDORUHVWHQLGRVHQFXHQWDSRUHO23$()QRVHFRUUHVSRQGDQFRQORVFRQVLJQDGRVSRUHOREOLJDGRHQ VXGHFODUDFLyQHQFX\RFDVRGHEHUiKDFHUVHPHQFLyQH[SUHVDGHHVWDFLUFXQVWDQFLDHQODSURSXHVWDGHOLTXLGDFLyQTXHGHEHUiQRWL¿ FDUVHFRQXQDUHIHUHQFLDVXFLQWDDORVKHFKRV\IXQGDPHQWRVGHGHUHFKRTXHODPRWLYHQSDUDTXHHOREOLJDGRWULEXWDULRDOHJXHORTXH c o n v e n g a a s u d e r e c h o . (O23$()GHEHUiQRWL¿FDUODOLTXLGDFLyQHQXQSOD]RGHVHLVPHVHVGHVGHHOGtDVLJXLHQWHDOD¿QDOL]DFLyQGHOSOD]RSDUDSUH s e n t a r l a d e c l a r a c i ó n o , e n e l s u p u e s t o d e p r e s e n t a c i ó n d e d e c l a r a c i o n e s e x t e m p o r á n e a s , d e s d e e l d í a s i g u i e n t e a l a p r e s e n t a c i ó n d e é s t a . (QODVOLTXLGDFLRQHVTXHVHGLFWHQHQHVWHSURFHGLPLHQWRQRVHH[LJLUiQLQWHUHVHVGHGHPRUDGHVGHODSUHVHQWDFLyQGHODGHFODUD FLyQKDVWDOD¿QDOL]DFLyQGHOSOD]RSDUDHOSDJRHQSHULRGRYROXQWDULRVLQSHUMXLFLRGHODVDQFLyQTXHSXHGDFRUUHVSRQGHUOHFRQIRUPH a l o d i s p u 4 c a u s a s e s . t E o l e p n r e o s c e t d a i O r m i d e e n n t a o n i n z i a c . i a d o m e d i a n t e d e c l a r a c i ó n p r e s e n t a d a p o r e l o b l i g a d o t r i b u t a r i o t e r m i n a r á p o r a l g u n a d e l a s s i g u i e n t e s : D3RUOLTXLGDFLyQSURYLVLRQDOSUDFWLFDGDSRUHO23$() E3RUFDGXFLGDGXQDYH]WUDQVFXUULGRHOSOD]RSUHYLVWRHQHODSDUWDGRDQWHULRUVLQKDEHUVHQRWL¿FDGRODOLTXLGDFLyQVLQSHU MXLFLRGHTXHHO23$()SXHGDLQLFLDUGHQXHYRHVWHSURFHGLPLHQWRGHQWURGHOSOD]RGHSUHVFULSFLyQ $UWtFXOR(OSURFHGLPLHQWRSDUDHOUHFRQRFLPLHQWRGHEHQH¿FLRV¿VFDOHVGHFDUiFWHUURJDGR (O SURFHGLPLHQWR SDUD HO UHFRQRFLPLHQWR GH EHQH¿FLRV ¿VFDOHV VH LQLFLDUi D LQVWDQFLD GHO REOLJDGR WULEXWDULR PHGLDQWH VROLFLWXGGLULJLGDDO23$()SDUDVXFRQFHVLyQ\VHDFRPSDxDUiGHORVGRFXPHQWRV\MXVWL¿FDQWHVH[LJLEOHV\GHORVTXHHOREOLJDGR t r i b u t a r i o c o n s i d e r e c o n v e n i e n t e s . &RQFDUiFWHUSUHYLRDODQRWL¿FDFLyQGHODUHVROXFLyQVHGHEHUiQRWL¿FDUDOREOLJDGRWULEXWDULRODSURSXHVWDGHUHVROXFLyQ FXDQGRYD\DDVHUGHQHJDWRULDSDUDTXHHQXQSOD]RGHGtDVFRQWDGRVDSDUWLUGHOGtDVLJXLHQWHDOGHODQRWL¿FDFLyQGHGLFKDSURSXHV WDDOHJXHORTXHFRQYHQJDDVXGHUHFKR (OSURFHGLPLHQWRSDUDHOUHFRQRFLPLHQWRGHEHQH¿FLRV¿VFDOHVWHUPLQDUiSRUUHVROXFLyQGHOD3UHVLGHQFLDHQODTXHVHUHFR QR]FDRVHGHQLHJXHODDSOLFDFLyQGHOEHQH¿FLR¿VFDO (OSOD]RPi[LPRSDUDQRWL¿FDUODUHVROXFLyQGHOSURFHGLPLHQWRVHUiHOTXHHVWDEOH]FDODQRUPDWLYDUHJXODGRUDGHOEHQH¿FLR ¿VFDO\HQVXGHIHFWRVHUiGHVHLVPHVHV 7UDQVFXUULGRHOSOD]RSDUDUHVROYHUVLQTXHVHKD\DQRWL¿FDGRODUHVROXFLyQH[SUHVDODVROLFLWXGSRGUiHQWHQGHUVHGHVHVWLPDGD VDOYRTXHODQRUPDWLYDDSOLFDEOHHVWDEOH]FDRWUDFRVD Boletín Oficial de la provincia de Sevilla. Número 118 Lunes 25 de mayo de 2015 25 (OUHFRQRFLPLHQWRGHORVEHQH¿FLRV¿VFDOHVVXUWLUiHIHFWRVGHVGHHOPRPHQWRTXHHVWDEOH]FDODQRUPDWLYDDSOLFDEOHRHQVX d e f e c t o , d e s d e e l m o m e n t o d e s u c o n c e s i ó n . &RQFDUiFWHUJHQHUDOODFRQFHVLyQGHEHQH¿FLRV¿VFDOHVQRWHQGUiFDUiFWHUUHWURDFWLYRSRUORTXHHQFDVRGHFRQFHGHUVHVXV HIHFWRVFRPHQ]DUiQDRSHUDUGHVGHHOPRPHQWRHQTXHSRUSULPHUDYH]WHQJDOXJDUHOGHYHQJRGHOWULEXWRFRQSRVWHULRULGDGDODVROL FLWXGGHOEHQH¿FLR¿VFDO 1RREVWDQWHFXDQGRHOSOD]RGHSUHVHQWDFLyQGHODVROLFLWXGGHOEHQH¿FLR¿VFDOFRQWHPSODGRH[SUHVDPHQWHHQOD2UGHQDQ]D ¿VFDOUHJXODGRUDGHOWULEXWRVHDSRVWHULRUDOGHYHQJRGHOPLVPR\DQWHULRUDTXHODOLTXLGDFLyQKD\DTXHGDGRFRQVHQWLGD\¿UPHVHSR GUiQDSOLFDUORVEHQH¿FLRV¿VFDOHVHQHOSURSLRHMHUFLFLRGHODVROLFLWXGVLDODIHFKDGHGHYHQJRFRQFXUULHUDQORVUHTXLVLWRVDFUHGLWDWLYRV (OUHFRQRFLPLHQWRGHEHQH¿FLRV¿VFDOHVVHUiSURYLVLRQDOFXDQGRHVWpFRQGLFLRQDGRDOFXPSOLPLHQWRGHFRQGLFLRQHVIXWXUDVR DODHIHFWLYDFRQFXUUHQFLDGHGHWHUPLQDGRVUHTXLVLWRVQRFRPSUREDGRVHQHOH[SHGLHQWH6XDSOLFDFLyQHVWDUiFRQGLFLRQDGDDODFRQFX UUHQFLDHQWRGRPRPHQWRGHODVFRQGLFLRQHV\UHTXLVLWRVSUHYLVWRVHQODQRUPDWLYDDSOLFDEOH 6DOYRGLVSRVLFLyQH[SUHVDHQFRQWUDULRXQDYH]FRQFHGLGRXQEHQH¿FLR¿VFDOQRVHUiSUHFLVRUHLWHUDUODVROLFLWXGSDUDVX DSOLFDFLyQHQSHUtRGRVIXWXURVVDOYRTXHVHPRGL¿TXHQODVFLUFXQVWDQFLDVTXHMXVWL¿FDURQVXFRQFHVLyQRODQRUPDWLYDDSOLFDEOH /RVREOLJDGRVWULEXWDULRVGHEHUiQFRPXQLFDUDO23$()FXDOTXLHUPRGL¿FDFLyQUHOHYDQWHGHODVFRQGLFLRQHVRUHTXLVLWRVH[LJL EOHVSDUDODDSOLFDFLyQGHOEHQH¿FLR¿VFDO 1 E L O P A E F p o d r á d e c l a r a r , p r e v i a a u d i e n c i a d e l o b l i g a d o t r i b u t a r i o p o r u n p l a z o d e 0 d í a s , c o n t a d o s a p a r t i r d e l d í a s i g u i e n t e DOGHODQRWL¿FDFLyQGHODDSHUWXUDGHGLFKRSOD]RVLSURFHGHRQRODFRQWLQXDFLyQGHODDSOLFDFLyQGHOEHQH¿FLR¿VFDO'HLJXDOIRUPD VHSURFHGHUiFXDQGRHO23$()FRQR]FDSRUFXDOTXLHUPHGLRODPRGL¿FDFLyQGHODVFRQGLFLRQHVRORVUHTXLVLWRVSDUDODDSOLFDFLyQGHO EHQH¿FLR¿VFDO $UWtFXOR(OSURFHGLPLHQWRGHYHUL¿FDFLyQGHGDWRV (O23$()SRGUiLQLFLDUHOSURFHGLPLHQWRGHYHUL¿FDFLyQGHGDWRVHQORVVXSXHVWRVSUHYLVWRVHQHODUWtFXORGHOD/*7 TXHQRLPSHGLUiODSRVWHULRUFRPSUREDFLyQGHOREMHWRGHODPLVPD (OSURFHGLPLHQWRGHYHUL¿FDFLyQGHGDWRVVHSRGUiLQLFLDUPHGLDQWHUHTXHULPLHQWRGHO23$()SDUDTXHHOREOLJDG