La Ley General Tributaria (LGT) es el marco legal que regula el funcionamiento del sistema tributario español, estableciendo las normas generales en materia de gestión, inspección, recaudación y revisión de los impuestos. Este plazo se refiere a la posibilidad que tienen los contribuyentes de corregir errores u omisiones en sus declaraciones tributarias, siempre y cuando…

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