{"id":8182,"date":"2023-03-08T10:02:32","date_gmt":"2023-03-08T09:02:32","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=8182"},"modified":"2023-03-07T10:04:12","modified_gmt":"2023-03-07T09:04:12","slug":"on-posara-el-focus-hisenda-en-el-2023","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2023\/03\/08\/on-posara-el-focus-hisenda-en-el-2023\/","title":{"rendered":"On posar\u00e0 el focus Hisenda en el 2023?"},"content":{"rendered":"\n<p><strong>Entre les principals l\u00ednies d&#8217;actuaci\u00f3 del Pla Anual de Control Tributari i Duaner de 2023, Hisenda posar\u00e0 el focus a detectar l\u2019economia submergida, especialment en el sector de la rehabilitaci\u00f3 i les reformes d&#8217;immobles, aix\u00ed com per a la identificaci\u00f3 de programari d&#8217;ocultaci\u00f3 de vendes, i es refor\u00e7ar\u00e0 el control sobre cobraments virtuals a trav\u00e9s d&#8217;entitats o aplicacions radicades a l&#8217;estranger, les falses resid\u00e8ncies, aix\u00ed com la recerca sobre criptomonedes, entre altres.<\/strong><\/p>\n\n\n\n<p>Com cada any, al BOE del dia 27 de febrer de 2023 s&#8217;ha publicat la Resoluci\u00f3 de 6 de febrer de 2023, de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner de 2023.<\/p>\n\n\n\n<p>Les directrius del Pla de 2023 segueixen la mateixa estructura que un altre dels instruments de planificaci\u00f3 de l&#8217;Ag\u00e8ncia Tribut\u00e0ria com \u00e9s el Pla d&#8217;Objectius anual i giren entorn de cinc grans pilars:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Informaci\u00f3 i assist\u00e8ncia.<\/li>\n\n\n\n<li>Prevenci\u00f3 dels incompliments. El foment del compliment voluntari i prevenci\u00f3 del frau.<\/li>\n\n\n\n<li>La recerca i les actuacions de comprovaci\u00f3 del frau tributari i duaner.<\/li>\n\n\n\n<li>El control del frau en fase recaptat\u00f2ria.<\/li>\n\n\n\n<li>La col\u00b7laboraci\u00f3 entre l&#8217;Ag\u00e8ncia Tribut\u00e0ria i les administracions tribut\u00e0ries de les comunitats aut\u00f2nomes.<\/li>\n<\/ol>\n\n\n\n<p>A continuaci\u00f3 exposarem un breu resum de les principals mesures i actuacions que s&#8217;escometran en aquest exercici 2023 per part d&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S&#8217;implantar\u00e0&nbsp;<strong>un nou servei d&#8217;informaci\u00f3 i d&#8217;assist\u00e8ncia digital integral<\/strong>, perqu\u00e8 els ciutadans decideixin com volen ser atesos per l&#8217;AEAT en aquells serveis i tr\u00e0mits que aix\u00ed ho permetin.<\/li>\n\n\n\n<li>Respecte a la&nbsp;<strong>imposici\u00f3 de sancions tribut\u00e0ries<\/strong>, s&#8217;establir\u00e0 un nou criteri que ser\u00e0 rellevant per a la seva imposici\u00f3: l&#8217;historial de compliment i incompliment del contribuent.<\/li>\n\n\n\n<li>En la&nbsp;<strong>campanya de l&#8217;IRPF de 2022 es far\u00e0 una campanya espec\u00edfica d&#8217;avisos<\/strong>&nbsp;durant el per\u00edode de presentaci\u00f3, dirigida a aquells ciutadans que tenen m\u00e9s probabilitat de no presentar l&#8217;autoliquidaci\u00f3 quan hi estan obligats.<\/li>\n\n\n\n<li>En l&#8217;<strong>impost sobre societats s&#8217;espera dur a terme una c\u00e0rrega de dades autom\u00e0tica dels cr\u00e8dits pendents d&#8217;exercicis anteriors<\/strong>&nbsp;en la declaraci\u00f3 de l&#8217;exercici, en funci\u00f3 del declarat o calculat en exercicis anteriors, i es mostrar\u00e0 en dades fiscals la informaci\u00f3 sobre els ajustos comptables realitzats l&#8217;exercici anterior.<\/li>\n\n\n\n<li>S&#8217;intentar\u00e0&nbsp;<strong>avan\u00e7ar les devolucions<\/strong>&nbsp;de les declaracions de l&#8217;impost sobre societats a petites i mitjanes empreses.<\/li>\n\n\n\n<li>Es treballar\u00e0 en la&nbsp;<strong>depuraci\u00f3 del cens d&#8217;entitats no mercantils<\/strong>&nbsp;a fi de donar de baixa, si \u00e9s el cas, aquelles entitats que no compleixin els requisits per a estar efectivament donades d&#8217;alta.<\/li>\n\n\n\n<li>Es pret\u00e9n estendre l&#8217;<strong>educaci\u00f3 c\u00edvica tribut\u00e0ria als diversos col\u00b7lectius de la societat espanyola<\/strong>, amb materials formatius encapsulats d&#8217;autoaprenentatge, espec\u00edfics per a cada col\u00b7lectiu, i m\u00e9s enfocats a les seves necessitats reals.<\/li>\n\n\n\n<li>Es continua amb les labors de&nbsp;<strong>recerca directa sobre contribuents d&#8217;alta capacitat econ\u00f2mica<\/strong>, coneguts per les seves sigles en angl\u00e8s com HNWI (<em>High Net Worth Individuals<\/em>) o UHNWI (<em>Ultra High Net Worth Individuals<\/em>), per a la detecci\u00f3 i regularitzaci\u00f3 dels comportaments irregulars en qu\u00e8 incorrin.<\/li>\n\n\n\n<li>Es dedicaran esfor\u00e7os a la implementaci\u00f3 i&nbsp;<strong>explotaci\u00f3 d&#8217;eines per a la utilitzaci\u00f3 massiva de la nova informaci\u00f3 sobre immobles i societats<\/strong>&nbsp;procedent del Consell General del Notariat (\u00cdndex \u00danic Notarial) de qu\u00e8 en disposa l&#8217;AEAT.<\/li>\n\n\n\n<li>Es mantindr\u00e0 la pres\u00e8ncia en aquells sectors i models de negoci en els quals s&#8217;apreci\u00ef un alt risc d&#8217;exist\u00e8ncia d&#8217;economia submergida, amb especial atenci\u00f3 a&nbsp;<strong>l&#8217;\u00fas intensiu d&#8217;efectiu o a l&#8217;\u00fas de m\u00e8todes electr\u00f2nics de pagament radicats a l&#8217;estranger<\/strong>&nbsp;i no subjectes, de fet, o de dret, a les obligacions de subministrament d&#8217;informaci\u00f3.<\/li>\n\n\n\n<li>Es programaran actuacions dirigides a evitar&nbsp;<strong>l&#8217;\u00fas abusiu de la personalitat jur\u00eddica<\/strong>&nbsp;amb la principal finalitat de canalitzar rendes, o desviar indegudament&nbsp;<strong>despeses personals de persones f\u00edsiques<\/strong>, de manera que es redueixin improcedentment els tipus impositius aplicables.<\/li>\n\n\n\n<li>Se seguir\u00e0 amb la comprovaci\u00f3 d&#8217;aquelles&nbsp;<strong>entitats que han estat creades instrumentalment amb l&#8217;\u00fanica fi d&#8217;emetre factures irregulars per a ser dedu\u00efdes per societats operatives<\/strong>.<\/li>\n\n\n\n<li>Es comprovar\u00e0 la&nbsp;<strong>correcta imputaci\u00f3 de rendes als seus socis per part de comunitats de b\u00e9ns o altres entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes<\/strong>&nbsp;que desenvolupin activitats econ\u00f2miques, aix\u00ed com la realitat dels rendiments declarats per aquestes.<\/li>\n\n\n\n<li>Es controlar\u00e0 la&nbsp;<strong>falsa afectaci\u00f3 a l&#8217;activitat econ\u00f2mica de b\u00e9ns de luxe o de serveis relacionats amb el sector del luxe<\/strong>&nbsp;per part de persones jur\u00eddiques l&#8217;activitat de les quals no es trobi vinculada amb l&#8217;aprofitament o arrendament d&#8217;aquests b\u00e9ns.<\/li>\n\n\n\n<li>S&#8217;intensificar\u00e0 el control, per part dels \u00f2rgans gestors, sobre&nbsp;<strong>rendes que tinguin el seu origen en el desenvolupament d&#8217;activitats econ\u00f2miques per persones f\u00edsiques o jur\u00eddiques<\/strong>, a fi que resulti alineat amb la reorientaci\u00f3 de les actuacions de control d&#8217;aquests \u00f2rgans.<\/li>\n\n\n\n<li>Es continuar\u00e0 la verificaci\u00f3 per part de l&#8217;AEAT de l&#8217;adequat compliment de l&#8217;obligaci\u00f3 dels&nbsp;<strong>subjectes passius acollits al sistema SII<\/strong>.<\/li>\n\n\n\n<li>Es continuar\u00e0 potenciant el control sobre les&nbsp;<strong>trames de frau a l&#8217;IVA intracomunitari<\/strong>&nbsp;que operen en el&nbsp;<strong>sector de vehicles<\/strong>.<\/li>\n\n\n\n<li>S&#8217;impulsar\u00e0 el&nbsp;<strong>control de les societats an\u00f2nimes cotitzades d&#8217;inversi\u00f3 immobili\u00e0ria<\/strong>&nbsp;(SOCIMI).<\/li>\n\n\n\n<li>Es potenciar\u00e0 el control de&nbsp;<strong>noves formes de divisions artificials de les activitats econ\u00f2miques<\/strong>, tant en l&#8217;IRPF, quan es pret\u00e9n rebaixar la progressivitat de la tarifa, com en l&#8217;IS, quan la finalitat \u00e9s la creaci\u00f3 d&#8217;entitats a fi de burlar la gesti\u00f3 recaptat\u00f2ria.<\/li>\n\n\n\n<li>Es refor\u00e7aran els plans destinats a potenciar la&nbsp;<strong>pres\u00e8ncia al carrer del personal d&#8217;inspecci\u00f3, principalment dedicats al sector de la construcci\u00f3 immobili\u00e0ria, especialment pel que fa a la rehabilitaci\u00f3 i reformes<\/strong>.<\/li>\n\n\n\n<li>Es promour\u00e0 que els&nbsp;<strong>sistemes inform\u00e0tics que suportin processos de facturaci\u00f3 tinguin la capacitat de remetre registres de facturaci\u00f3<\/strong>&nbsp;a l&#8217;AEAT d&#8217;una forma mec\u00e0nica i automatitzada.<\/li>\n\n\n\n<li>S&#8217;elevar\u00e0 el&nbsp;<strong>nombre de visites als establiments on es troben mercaderies subjectes a vigil\u00e0ncia duanera<\/strong>&nbsp;per verificar el correcte \u00fas de les autoritzacions corresponents.<\/li>\n\n\n\n<li>Per a la consecuci\u00f3 de l&#8217;objectiu general en relaci\u00f3 amb la prevenci\u00f3 i repressi\u00f3 del contraban, narcotr\u00e0fic i blanqueig de capitals, durant l&#8217;any 2023 l&#8217;AEAT desenvolupar\u00e0 espec\u00edficament una s\u00e8rie&nbsp;<strong>d&#8217;actuacions encaminades a la neutralitzaci\u00f3 de les activitats de delinq\u00fc\u00e8ncia organitzada<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Atenci\u00f3. L&#8217;AEAT preveu intensificar el control i dur a terme les seg\u00fcents actuacions espec\u00edfiques:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S&#8217;intensificar\u00e0 el control sobre les activitats de rehabilitaci\u00f3 i reformes d&#8217;habitatge.<\/li>\n\n\n\n<li>Control de residents a Espanya que rebaixen artificialment la seva factura fiscal en declarar per l&#8217;impost sobre la renda dels no residents. Tamb\u00e9 es focalitzar\u00e0 la comprovaci\u00f3 en aquestes persones no nacionals que trien residir a Espanya, per\u00f2 que no tributen per la seva renda mundial, &#8220;sin\u00f3 que ho continuen fent, incorrectament, a trav\u00e9s de l&#8217;impost sobre la renda de no residents \u00fanicament per la renda obtinguda o generada a Espanya&#8221;.<\/li>\n\n\n\n<li>Es recuperar\u00e0 la pres\u00e8ncia &#8220;al carrer&#8221; dels inspectors del ministeri.<\/li>\n\n\n\n<li>Recerca directa sobre contribuents d&#8217;alta capacitat econ\u00f2mica &#8220;per a la detecci\u00f3 i regularitzaci\u00f3 dels comportaments irregulars en qu\u00e8 incorrin&#8221;.<\/li>\n\n\n\n<li>Control sobre les pr\u00e0ctiques empresarials que busquen beneficiar-se de deduccions i altres incentius fiscals de manera indeguda. \u00c9s una pr\u00e0ctica que duen a terme les entitats sense activitat, que el principal motiu de la seva exist\u00e8ncia \u00e9s l&#8217;aprofitament indegut d&#8217;aquests beneficis fiscals.<\/li>\n\n\n\n<li>Control de les societats an\u00f2nimes cotitzades d&#8217;inversi\u00f3 immobili\u00e0ria (SOCIMI), controlant el compliment dels requisits d&#8217;inversi\u00f3 i de repartiment de dividends previstos normativament.<\/li>\n<\/ul>\n\n\n\n<p>Us podeu posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que pugueu tenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entre les principals l\u00ednies d&#8217;actuaci\u00f3 del Pla Anual de Control Tributari i Duaner de 2023, Hisenda posar\u00e0 el focus a detectar l\u2019economia submergida, especialment en el sector de la rehabilitaci\u00f3 i les reformes d&#8217;immobles, aix\u00ed com per a la identificaci\u00f3 de programari d&#8217;ocultaci\u00f3 de vendes, i es refor\u00e7ar\u00e0 el control sobre cobraments virtuals a trav\u00e9s d&#8217;entitats o aplicacions radicades a l&#8217;estranger, les falses resid\u00e8ncies, aix\u00ed com la recerca sobre criptomonedes, entre altres.<\/p>\n","protected":false},"author":1,"featured_media":8179,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[18],"tags":[],"class_list":["post-8182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sense-categoria","category-18","description-off"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>On posar\u00e0 el focus Hisenda en el 2023? 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