[{"data":1,"prerenderedAt":705},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/deuda-tributaria:0":3},{"page":4,"book":25,"news":699,"questionSent":19,"questions":700,"formData":701,"attachments":22,"chartData":22,"pending":19,"chartOptions":702,"afspec":19,"aflink":704},{"id":5,"book_id":6,"chapter_id":7,"name":8,"slug":9,"html":10,"priority":11,"created_at":12,"updated_at":13,"created_by":14,"updated_by":18,"draft":19,"markdown":20,"revision_count":15,"template":19,"owned_by":21,"editor":20,"trends":22,"raw_html":23,"tags":24},4027,29,0,"Deuda tributaria","deuda-tributaria","\u003Cp id=\"bkmrk-la-deuda-tributaria-\">La \u003Cstrong>deuda tributaria \u003C/strong>es el importe dinerario que debe pagar el contribuyente, incluyendo recargos, sanciones e intereses, con el objetivo de cumplir con una obligación tributaria concreta. \u003C/p>",309,"2026-02-22T07:54:04.000000Z","2026-02-22T07:55:45.000000Z",{"id":15,"name":16,"slug":17},1,"Admin","admin",{"id":15,"name":16,"slug":17},false,"",{"id":15,"name":16,"slug":17},null,"\u003Cp id=\"bkmrk-la-deuda-tributaria-\">La \u003Cstrong>deuda tributaria \u003C/strong>es el importe dinerario que debe pagar el contribuyente, incluyendo recargos, sanciones e intereses, con el objetivo de cumplir con una obligación tributaria concreta. \u003C/p>",[],{"id":6,"name":26,"slug":27,"description":20,"created_at":28,"updated_at":29,"created_by":15,"updated_by":15,"owned_by":15,"default_template_id":22,"pages":30,"index":61,"shelves":698},"Administración y gestión general","administracion-y-gestion-general","2023-07-25T14:51:37.000000Z","2025-01-20T11:26:19.000000Z",[31,36,41,46,51,56],{"id":32,"name":33,"slug":34,"html":35},1839,"Prórroga presupuestaria","prorroga-presupuestaria","\u003Cp id=\"bkmrk-una-pr%C3%B3rroga-presupu\">Una \u003Cstrong>prórroga presupuestaria\u003C/strong> es la situación que se produce cuando un parlamento o institución no consigue la mayoría necesaria y suficiente para la aprobación de un presupuesto para el próximo ejercicio, de modo que el presupuesto anterior se prolonga o amplia durante otro ejercicio, sin que se puedan realizar modificaciones estructurales en los capítulos de gastos e ingresos. De esta forma, el margen de maniobra para desarrollar un programa de gobierno se reduce notablemente, por lo que el gobierno queda en una situación precaria.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-partida-presupuestar\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/partida-presupuestaria\">\u003Cstrong>Partida presupuestaria\u003C/strong>\u003C/a>\u003C/li>\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/reduccion-presupuestaria-recorte-presupuestario\">\u003Cstrong>Reducción presupuestaria\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":37,"name":38,"slug":39,"html":40},3261,"Gobernanza","gobernanza","\u003Cp id=\"bkmrk-gobernanza-p%C3%BAblica-%28\">\u003Cstrong>Gobernanza pública\u003C/strong> (del inglés \u003Cem>governance\u003C/em>) es la gestión adecuada y correcta de los gobiernos y administraciones públicas, especialmente en el sentido de que las políticas públicas se dirijan al servicio de la comunidad y se creen, desarrollen y evalúen junto con los ciudadanos y los actores sociales. El concepto académico surgió por primera vez en 1993 en una obra colectiva dirigida por el holandés Jan Kooiman y se extendió en los años siguientes en la medida en que los problemas y dinámicas surgidos en la sociedad cada vez más diversa se hacían más complejos. Sus antecedentes se remontan a la década de 1970, cuando en Holanda y Alemania expertos en políticas públicas, incluido Kooiman, detectaron errores y carencias en los gobiernos. En este sentido, la gobernanza está relacionada con la profundización del concepto de democracia en favor de una democracia participativa, y entendiendo el gobierno como una red basada en la colaboración entre agentes sociales y no una jerarquía de entes orgánicos. \u003C/p>",{"id":42,"name":43,"slug":44,"html":45},1821,"Reducción presupuestaria (recorte presupuestario)","reduccion-presupuestaria-recorte-presupuestario","\u003Cp id=\"bkmrk-una-reducci%C3%B3n-presup\">Una \u003Cstrong>reducción presupuestaria o recorte presupuestario\u003C/strong> es la minoración del importe total o de una \u003Ca href=\"https://ikusmira.org/p/partida-presupuestaria\">partida\u003C/a> en concreto del presupuesto establecido para un ejercicio económico o para la realización de unas concretos. Normalmente viene dada por disponer de menos recursos para el desarrollo de las actividades previstas en el presupuesto; en el caso de los presupuestos públicos, se da como consecuencia de políticas de austeridad que buscan reducir el gasto público, con el objetivo general de reducir el déficit presupuestario. \u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-partida-presupuestar\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/partida-presupuestaria\">\u003Cstrong>Partida presupuestaria\u003C/strong>\u003C/a>\u003C/li>\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/prorroga-presupuestaria\">\u003Cstrong>Prórroga presupuestaria\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":47,"name":48,"slug":49,"html":50},2124,"Establecimiento público","establecimiento-publico","\u003Cp id=\"bkmrk-un-establecimiento-p\">Un \u003Cstrong>establecimiento público\u003C/strong> es un edificio, local o recinto cerrado de tipo comercial, cultural o recreativo, con acceso libre para cualquier ciudadano, sin discriminación alguna, aunque su entrada o permanencia en él pueda requerir de ciertas condiciones como un pago o el respeto a normas cívicas y de decoro. \u003C/p>",{"id":52,"name":53,"slug":54,"html":55},1636,"Órgano de representación","organo-de-representacion","\u003Cp id=\"bkmrk-un-%C3%B3rgano-de-represe\">Un \u003Cstrong>órgano de representación\u003C/strong> es una entidad o grupo de representantes que representa, sustituye o actúa en nombre de una colectividad, de forma única, conjunta o colegiadamente. \u003C/p>",{"id":57,"name":58,"slug":59,"html":60},2746,"Inventario","inventario","\u003Cdiv class=\"row\" id=\"bkmrk-el-inventario-es-el-\">\r\n\u003Cdiv class=\"col-md-12 col-xs-12\">El \u003Cstrong>inventario\u003C/strong> es el registro y listado ordenado de los activos y existencias (materias primas, componentes, productos semiterminados, productos terminados, mercancías, etc.) en propiedad o disponibilidad de una empresa u organización en un determinado momento y utilizado especialmente como instrumento contable. Por extensión, se denomina inventario también, más exactamente \u003Cstrong>inventario físico\u003C/strong>, al conjunto de dichos bienes en manos de la empresa. También se denomina \u003Cstrong>inventario a la operación de comprobación\u003C/strong>, que puede ser periódica o realizarse de forma permanente, por la que se controla que el registro del inventario se corresponde con el \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/inventario-fisico\">inventario físico\u003C/a>\u003C/strong> o activos y existencias reales, para detectar robos, pérdidas o destrucciones. El inventario debe recoger las existencias de forma diferenciada, en función de su naturaleza, asignando a cada una de ellas un número de registro, además del material no inventariable, en el que se recogen los bienes fungibles o expiatorios.\u003Cbr>\u003Cbr>Se dice que un artículo, producto, materia o componente está en inventario o stock cuando está disponible en almacén para su uso más o menos inmediato. La gestión del inventario hace referencia al control y análisis exhaustivo de las existencias para evitar las roturas de stock o almacén y los consiguientes parones en el proceso productivo o servicio a los clientes y optimizar los costes de almacenamiento.\u003C/div>\r\n\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk-\">\u003Cbr>\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk--1\">\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk--2\">\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/div>\r\n\u003Cul id=\"bkmrk-inventario-permanent\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/inventario-permanente\">\u003Cstrong>Inventario permanente\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>\r\n\u003Cp id=\"bkmrk-%C2%A0\">\u003C/p>",{"":62},[63,68,73,78,83,88,92,97,102,107,111,116,120,125,130,135,140,145,149,154,159,164,169,174,179,184,189,194,199,204,208,213,218,222,226,231,236,241,246,251,256,261,266,271,276,281,286,291,296,301,306,311,316,321,326,328,333,338,343,345,350,352,357,362,367,372,377,382,387,389,394,399,404,409,414,419,424,429,434,439,444,449,454,459,461,466,471,476,481,486,491,496,501,506,511,516,521,526,531,536,541,543,548,553,558,563,568,573,578,583,588,593,598,603,608,613,618,623,628,633,638,642,647,652,657,662,667,672,677,682,687,688,693],{"id":64,"name":65,"slug":66,"priority":67,"chapter_name":22},345,"Área de apoyo (unidad de apoyo)","area-de-apoyo-unidad-de-apoyo",2,{"id":69,"name":70,"slug":71,"priority":72,"chapter_name":22},358,"Comisión bilateral","comision-bilateral",3,{"id":74,"name":75,"slug":76,"priority":77,"chapter_name":22},406,"Recogida selectiva","recogida-selectiva",4,{"id":79,"name":80,"slug":81,"priority":82,"chapter_name":22},415,"Clave programática","clave-programatica",5,{"id":84,"name":85,"slug":86,"priority":87,"chapter_name":22},204,"Marco de actuación","marco-de-actuacion",6,{"id":89,"name":90,"slug":91,"priority":87,"chapter_name":22},495,"Exceso de celo","exceso-de-celo",{"id":93,"name":94,"slug":95,"priority":96,"chapter_name":22},503,"Consolidación presupuestaria","consolidacion-presupuestaria",7,{"id":98,"name":99,"slug":100,"priority":101,"chapter_name":22},522,"Bienes demaniales (demanios)","bienes-demaniales-demanios",8,{"id":103,"name":104,"slug":105,"priority":106,"chapter_name":22},258,"Arbitrariedad","arbitrariedad",9,{"id":108,"name":109,"slug":110,"priority":106,"chapter_name":22},568,"Autobaremación","autobaremacion",{"id":112,"name":113,"slug":114,"priority":115,"chapter_name":22},262,"Retroinformación","retroinformacion",10,{"id":117,"name":118,"slug":119,"priority":115,"chapter_name":22},678,"Subnotificación","subnotificacion",{"id":121,"name":122,"slug":123,"priority":124,"chapter_name":22},684,"Supervisión","supervision",11,{"id":126,"name":127,"slug":128,"priority":129,"chapter_name":22},699,"Trabajador transfronterizo","trabajador-transfronterizo",12,{"id":131,"name":132,"slug":133,"priority":134,"chapter_name":22},713,"Función pública","funcion-publica",13,{"id":136,"name":137,"slug":138,"priority":139,"chapter_name":22},720,"Índice de ocupación (arquitectura)","indice-de-ocupacion-arquitectura",14,{"id":141,"name":142,"slug":143,"priority":144,"chapter_name":22},347,"Disponibilidad","disponibilidad",15,{"id":146,"name":147,"slug":148,"priority":144,"chapter_name":22},745,"Partida presupuestaria","partida-presupuestaria",{"id":150,"name":151,"slug":152,"priority":153,"chapter_name":22},754,"Principal y agente","principal-y-agente",16,{"id":155,"name":156,"slug":157,"priority":158,"chapter_name":22},765,"Desregulación","desregulacion",17,{"id":160,"name":161,"slug":162,"priority":163,"chapter_name":22},767,"Capacidad de negociación","capacidad-de-negociacion",18,{"id":165,"name":166,"slug":167,"priority":168,"chapter_name":22},873,"Circunscripción","circunscripcion",19,{"id":170,"name":171,"slug":172,"priority":173,"chapter_name":22},883,"Heterogeneización (heterogenización)","heterogeneizacion-heterogenizacion",20,{"id":175,"name":176,"slug":177,"priority":178,"chapter_name":22},903,"Bloque adosado","bloque-adosado",21,{"id":180,"name":181,"slug":182,"priority":183,"chapter_name":22},955,"Promoción interna","promocion-interna",22,{"id":185,"name":186,"slug":187,"priority":188,"chapter_name":22},1021,"Gasto corriente","gasto-corriente",23,{"id":190,"name":191,"slug":192,"priority":193,"chapter_name":22},1047,"Modernización","modernizacion",24,{"id":195,"name":196,"slug":197,"priority":198,"chapter_name":22},1118,"Órgano colegiado","organo-colegiado",25,{"id":200,"name":201,"slug":202,"priority":203,"chapter_name":22},653,"Organización benéfica","organizacion-benefica",26,{"id":205,"name":206,"slug":207,"priority":203,"chapter_name":22},1150,"Localismo","localismo",{"id":209,"name":210,"slug":211,"priority":212,"chapter_name":22},1164,"Presupuesto consolidado","presupuesto-consolidado",27,{"id":214,"name":215,"slug":216,"priority":217,"chapter_name":22},1223,"Concentración parcelaria","concentracion-parcelaria",28,{"id":219,"name":220,"slug":221,"priority":6,"chapter_name":22},686,"Incentivación","incentivacion",{"id":223,"name":224,"slug":225,"priority":6,"chapter_name":22},1279,"Ejecución presupuestaria","ejecucion-presupuestaria",{"id":227,"name":228,"slug":229,"priority":230,"chapter_name":22},1281,"Ítem de gasto","item-de-gasto",31,{"id":232,"name":233,"slug":234,"priority":235,"chapter_name":22},1282,"Partida de gasto","partida-de-gasto",32,{"id":237,"name":238,"slug":239,"priority":240,"chapter_name":22},1307,"Dotación presupuestaria","dotacion-presupuestaria",33,{"id":242,"name":243,"slug":244,"priority":245,"chapter_name":22},1309,"Protección social","proteccion-social",34,{"id":247,"name":248,"slug":249,"priority":250,"chapter_name":22},1340,"Individualización","individualizacion",35,{"id":252,"name":253,"slug":254,"priority":255,"chapter_name":22},1355,"Libertad de maniobra","libertad-de-maniobra",36,{"id":257,"name":258,"slug":259,"priority":260,"chapter_name":22},1359,"Marco regulatorio","marco-regulatorio",37,{"id":262,"name":263,"slug":264,"priority":265,"chapter_name":22},1360,"Cambio incremental (innovación incremental)","cambio-incremental-innovacion-incremental",38,{"id":267,"name":268,"slug":269,"priority":270,"chapter_name":22},1370,"Baremación","baremacion",39,{"id":272,"name":273,"slug":274,"priority":275,"chapter_name":22},1396,"Desincentivación","desincentivacion",40,{"id":277,"name":278,"slug":279,"priority":280,"chapter_name":22},1401,"Explicitación","explicitacion",41,{"id":282,"name":283,"slug":284,"priority":285,"chapter_name":22},1409,"Atención sociosanitaria","atencion-sociosanitaria",42,{"id":287,"name":288,"slug":289,"priority":290,"chapter_name":22},1411,"Perfil lingüístico","perfil-linguistico",43,{"id":292,"name":293,"slug":294,"priority":295,"chapter_name":22},1430,"Competencias demaniales","competencias-demaniales",44,{"id":297,"name":298,"slug":299,"priority":300,"chapter_name":22},1431,"Autoridad compartida","autoridad-compartida",45,{"id":302,"name":303,"slug":304,"priority":305,"chapter_name":22},1461,"Libre designación","libre-designacion",46,{"id":307,"name":308,"slug":309,"priority":310,"chapter_name":22},1470,"Tasa de reposición","tasa-de-reposicion",47,{"id":312,"name":313,"slug":314,"priority":315,"chapter_name":22},1505,"Espacio amortizado","espacio-amortizado",48,{"id":317,"name":318,"slug":319,"priority":320,"chapter_name":22},1527,"Escandallo","escandallo",49,{"id":322,"name":323,"slug":324,"priority":325,"chapter_name":22},1602,"Gestión del conocimiento","gestion-del-conocimiento",50,{"id":52,"name":53,"slug":54,"priority":327,"chapter_name":22},51,{"id":329,"name":330,"slug":331,"priority":332,"chapter_name":22},1719,"Ayudas públicas","ayudas-publicas",52,{"id":334,"name":335,"slug":336,"priority":337,"chapter_name":22},1793,"Beneficiarios","beneficiarios",53,{"id":339,"name":340,"slug":341,"priority":342,"chapter_name":22},1810,"Benefactor","benefactor",54,{"id":42,"name":43,"slug":44,"priority":344,"chapter_name":22},55,{"id":346,"name":347,"slug":348,"priority":349,"chapter_name":22},1832,"Vivienda unifamiliar","vivienda-unifamiliar",56,{"id":32,"name":33,"slug":34,"priority":351,"chapter_name":22},57,{"id":353,"name":354,"slug":355,"priority":356,"chapter_name":22},1878,"Organización administrativa","organizacion-administrativa",58,{"id":358,"name":359,"slug":360,"priority":361,"chapter_name":22},1941,"Profesiones","profesiones",59,{"id":363,"name":364,"slug":365,"priority":366,"chapter_name":22},2048,"Desglose","desglose",60,{"id":368,"name":369,"slug":370,"priority":371,"chapter_name":22},2064,"Organización territorial (distribucion administrativa)","organizacion-territorial-distribucion-administrativa",61,{"id":373,"name":374,"slug":375,"priority":376,"chapter_name":22},2098,"Fondos líquidos","fondos-liquidos",62,{"id":378,"name":379,"slug":380,"priority":381,"chapter_name":22},2102,"Organización","organizacion",63,{"id":383,"name":384,"slug":385,"priority":386,"chapter_name":22},2105,"Árbol de soluciones","arbol-de-soluciones",64,{"id":47,"name":48,"slug":49,"priority":388,"chapter_name":22},65,{"id":390,"name":391,"slug":392,"priority":393,"chapter_name":22},2161,"Pared medianera","pared-medianera",66,{"id":395,"name":396,"slug":397,"priority":398,"chapter_name":22},2196,"Seguridad institucional","seguridad-institucional",67,{"id":400,"name":401,"slug":402,"priority":403,"chapter_name":22},2261,"Reformas administrativas","reformas-administrativas",68,{"id":405,"name":406,"slug":407,"priority":408,"chapter_name":22},2310,"Aceptabilidad (servicios)","aceptabilidad-servicios",69,{"id":410,"name":411,"slug":412,"priority":413,"chapter_name":22},2311,"Accesibilidad (servicios)","accesibilidad-servicios",70,{"id":415,"name":416,"slug":417,"priority":418,"chapter_name":22},2400,"Destinatario social","destinatario-social",71,{"id":420,"name":421,"slug":422,"priority":423,"chapter_name":22},2512,"Periodo de carencia (Seguridad Social)","periodo-de-carencia-seguridad-social",72,{"id":425,"name":426,"slug":427,"priority":428,"chapter_name":22},2519,"Salud pública","salud-publica",73,{"id":430,"name":431,"slug":432,"priority":433,"chapter_name":22},2614,"Estrategia turística","estrategia-turistica",74,{"id":435,"name":436,"slug":437,"priority":438,"chapter_name":22},2619,"Conferencia sectorial","conferencia-sectorial",75,{"id":440,"name":441,"slug":442,"priority":443,"chapter_name":22},2680,"Selección de reemplazos","seleccion-de-reemplazos",76,{"id":445,"name":446,"slug":447,"priority":448,"chapter_name":22},2701,"Clientelismo (red clientelar)","clientelismo-red-clientelar",77,{"id":450,"name":451,"slug":452,"priority":453,"chapter_name":22},2721,"Provisión de fondos","provision-de-fondos",78,{"id":455,"name":456,"slug":457,"priority":458,"chapter_name":22},2737,"Voto delegado (delegación de voto)","voto-delegado-delegacion-de-voto",79,{"id":57,"name":58,"slug":59,"priority":460,"chapter_name":22},80,{"id":462,"name":463,"slug":464,"priority":465,"chapter_name":22},2788,"Área construida","area-construida",81,{"id":467,"name":468,"slug":469,"priority":470,"chapter_name":22},2789,"Índice de construcción","indice-de-construccion",82,{"id":472,"name":473,"slug":474,"priority":475,"chapter_name":22},2793,"Uso del suelo (urbanismo)","uso-del-suelo-urbanismo",83,{"id":477,"name":478,"slug":479,"priority":480,"chapter_name":22},2794,"Línea de corte (evaluación y 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