{"tema_id":"45064","string":"DETERMINACI\u00d3N DE LA SANCI\u00d3N POR EXTEMPORANEIDAD EN LA PRESENTACI\u00d3N DE LA DECLARACI\u00d3N TRIBUTARIA","created":"2016-04-06 17:23:19","code":"S4654356800","modified":"0000-00-00 00:00:00"}