{"tema_id":"47667","string":"SANCI\u00d3N POR NO PRESENTAR LA DECLARACI\u00d3N DEL IMPUESTO A ESPECT\u00c1CULOS P\u00daBLICOS","created":"2016-04-12 12:17:30","code":"S47321731","modified":"2023-05-15 20:30:22"}