{"id":9025362,"date":"2016-09-14T08:08:50","date_gmt":"2016-09-14T07:08:50","guid":{"rendered":"http:\/\/gremicat.es\/?p=8314"},"modified":"2016-09-14T08:08:50","modified_gmt":"2016-09-14T07:08:50","slug":"conservar-documentacio-fiscal-empresa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/conservar-documentacio-fiscal-empresa\/","title":{"rendered":"Conservar la documentaci\u00f3 fiscal d&#8217;empresa"},"content":{"rendered":"<p style=\"text-align: justify;\">Segur que alguna vegada ens hem fet aquesta pregunta, sobre<strong> quant temps hem de conservar la documentaci\u00f3 fiscal de l&#8217;empresa.<\/strong><\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">La resposta la trobem a <em>l&#8217;article 30 del Codi de Comer\u00e7<\/em>: els llibres, correspond\u00e8ncia, documentaci\u00f3 i justificants concernents a l&#8217;empresa han de conservar-se, durant 6 anys, a partir de l&#8217;\u00faltim assentament comptable realitzat en els mateixos.<\/p>\n<p style=\"text-align: justify;\">Aquesta obligaci\u00f3 mercantil s&#8217;est\u00e9n tant als llibres obligatoris (diari, inventari i comptes anuals i si escau, llibre d&#8217;actes, registre d&#8217;accions nominatives i de socis), aix\u00ed com als llibres no obligatoris (per exemple, el major, registres d&#8217;IVA, etc), a m\u00e9s de la documentaci\u00f3 i justificants en qu\u00e8 se suportin les anotacions registrades en els llibres (factures emeses i rebudes, tiquets, factures rectficatives, documents bancaris, etc).<\/p>\n<p style=\"text-align: justify;\"><strong>Tot i que es produeixi el cessament de l&#8217;activitat per l&#8217;empresari individual, l&#8217;obligaci\u00f3 de conservaci\u00f3 dels llibres, documentaci\u00f3 i justificants comptables persisteix en el termini indicat de 6 anys.<\/strong> En el cas de defunci\u00f3 de l&#8217;empresari, trasllada aquesta obligaci\u00f3 als seus hereus legals. I per al cas de dissoluci\u00f3 de la societat, trasllada l&#8217;obligaci\u00f3 als liquidadors.<\/p>\n<p style=\"text-align: justify;\">A efectes fiscals d&#8217;acord amb la<em> Llei General Tribut\u00e0ria (art. 66 a 70)<\/em>\u00a0<strong>els llibres de comptabilitat<\/strong>, aix\u00ed com els suports documentals que justifiquin les anotacions registrades en els llibres (inclosos els programes i arxius inform\u00e0tics i qualsevol altre justificant que tingui transcend\u00e8ncia fiscal), <strong>han de conservar-se, almenys, durant un termini de 4 anys.<\/strong><\/p>\n<p style=\"text-align: justify;\">En conclusi\u00f3: <strong>El termini en el qual ha de conservar tota la documentaci\u00f3 comptable i fiscal d&#8217;un exercici \u00e9s de 6 anys des de la data de l&#8217;ultimo anotaci\u00f3 comptable (en ser aquest termini mercantil m\u00e9s llarg que el fiscal de 4 anys).<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00c9s recomanable, guardar de manera separada les factures dels elements d&#8217;immobilitzat que li generen despesa per amortitzaci\u00f3, i tota la documentaci\u00f3 relativa a exercicis en els quals s&#8217;ha declarat base imposable negativa en el IS (ja que en aquests casos, el termini de deure conservaci\u00f3 de la documentaci\u00f3 pot excedir dels 6 anys).<\/p>\n<p>Per ampliar aquesta informaci\u00f3 consulta amb <a style=\"color: #e4003c;\" href=\"\/ca\/assesoria-fiscal-i-comptable\/\">Assesoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segur que alguna vegada ens hem fet aquesta pregunta, sobre quant temps hem de conservar la documentaci\u00f3 fiscal de l&#8217;empresa. <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025363,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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