{"id":9028799,"date":"2020-09-02T09:01:00","date_gmt":"2020-09-02T08:01:00","guid":{"rendered":"http:\/\/gremicat.es\/?p=15305"},"modified":"2020-09-02T09:01:00","modified_gmt":"2020-09-02T08:01:00","slug":"els-dies-de-cortesia-a-la-aeat-per-notificacions-electroniques","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/els-dies-de-cortesia-a-la-aeat-per-notificacions-electroniques\/","title":{"rendered":"Els \u0093dies de cortesia\u0094 a la AEAT per notificacions electr\u00f2niques"},"content":{"rendered":"

Durant els dies de vacances d’estiu, Hisenda, igual que durant la resta de l’any, pot continuar emetent notificacions<\/span><\/span><\/p>\n

<\/div>\n

Formes i casos en els quals Hisenda pot fer notificacions durant l’estiu<\/b><\/strong><\/h2>\n

 <\/p>\n

Recordi que Hisenda durant els dies de vacances d\u0092estiu, al igual que durant la resta de l\u0092any, pot continuar emetent notificacions que, en cas de no con\u00e8ixer i rec\u00f3rrer a temps, poden portar problemes i sancions pels contribuents. <\/span><\/p>\n

La seva empresa pot sancionar fins 30 dies naturals a l\u0092any durant els quals Hisenda no podr\u00e0 depositar notificacions a la seva b\u00fastia electr\u00f2nica. Escull aquests dies de la forma m\u00e9s beneficiosa…<\/span><\/p>\n

Volem recordar-li que Hisenda pot notificar durant tot el per\u00edode d\u0092estiu, ja sigui per correu ordinari mitjan\u00e7ant carta certificada pel cas de contribuents que siguin persones f\u00edsiques o b\u00e9 a trav\u00e9s de la B\u00fastia de Notificacions Electr\u00f2niques de la AEAT quan es tracti dels seg\u00fcents obligats tributaris:<\/span><\/p>\n

– Les persones jur\u00eddiques.<\/span><\/p>\n

– Les entitats sense personalitat jur\u00eddica.<\/span><\/p>\n

– Qui exerceixi una activitat professional per la qual es requereixi col\u00b7legiaci\u00f3 obligat\u00f2ria, pels tr\u00e0mits i actuacions que realitzin amb les Administracions P\u00fabliques en exercici d\u0092aquesta activitat professional. En tot cas, dins d\u0092aquest col\u00b7lectiu s\u0092entendran inclosos els notaris i registradors de la propietat i mercantils.<\/span><\/p>\n

– Qui representi a un interessat que estigui obligat a relacionar-se electr\u00f2nicament\u00a0 amb l\u0092Administraci\u00f3.<\/span><\/p>\n

– Els empleats de les Administracions\u00a0 P\u00fabliques pels tr\u00e0mits i actuacions que realitzin amb elles per ra\u00f3 de la seva condici\u00f3 d\u0092empleat p\u00fablic, en la forma que es determini reglament\u00e0riament per cada Administraci\u00f3.\u00a0\u00a0<\/span><\/p>\n

– Contribuents inscrits en el Registre de Grans Empreses.<\/span><\/p>\n

– Contribuents que tributin en el R\u00e8gim de Consolidaci\u00f3 Fiscal de l\u0092Impost sobre Societats.<\/span><\/p>\n

– Contribuents que tributin en el R\u00e8gim especial del Grup d\u0092Entitats del IVA.\u00a0<\/span><\/p>\n

– Contribuents inscrits en el Registre de Devoluci\u00f3 Mensual de l\u0092IVA (REDEME).<\/span><\/p>\n

– Contribuents amb autoritzaci\u00f3 per presentar declaracions duaneres mitjan\u00e7ant el sistema de transmissi\u00f3 electr\u00f2nica de dades (EDI).\u00a0<\/span><\/p>\n

Aix\u00ed, en funci\u00f3 del tipus de via que utilitzi l\u0092Agencia Estatal de l\u0092Administraci\u00f3 Tributaria (AEAT) s\u0092obren diferents possibilitats pels contribuents.<\/span><\/p>\n

Atenci\u00f3.<\/b> Els obligats tributaris que estiguin inclosos al sistema de DEH (Direcci\u00f3 Electr\u00f2nica Habilitada) podran senyalar exclusivament per internet determinats dies (dies de cortesia) en els que l\u0092Administraci\u00f3 Tributaria no podr\u00e0 posar a disposici\u00f3 dels subjectes passius notificacions d\u0092aquesta direcci\u00f3.<\/span><\/p>\n

\u00bfM\u0092avisen si he rebut una comunicaci\u00f3 o notificaci\u00f3 electr\u00f2nica?<\/h3>\n

Si vost\u00e8 t\u00e9 una SA o SL, actualment ja estar\u00e0 rebent les notificacions d\u0092Hisenda de forma electr\u00f2nica. En aquest sentit, recordi:\u00a0<\/span><\/p>\n

– Aquestes notificacions s\u0092entenen realitzades quan s\u0092accedeix a elles des de la b\u00fastia electr\u00f2nica de la seva empresa, o b\u00e9 quan passen 10 dies des de que arriben a aquesta b\u00fastia i no han sigut obertes.<\/span><\/p>\n

– Per tant, pot succeir que aquest pr\u00f2xim mes d\u0092agost rebi alguna notificaci\u00f3 (agost \u00e9s h\u00e0bil a aquests efectes), i que a la tornada de vacances se li hagin passat els terminis per rec\u00f3rrer.\u00a0<\/span><\/p>\n

Per evitar aquest risc, recordi que vost\u00e8 pot seleccionar fins 30 dies naturals a l\u0092any, consecutius o no, durant els quals Hisenda no pot depositar notificacions en la seva b\u00fastia electr\u00f2nica (els \u0093dies de cortesia\u0094).<\/span><\/p>\n

Tingui present que, si la seva empresa tanca tot el mes d\u0092agost, inic\u00ef el termini de cortesia els dia 1 d\u0092agost y finalitzi\u0092l el 23 del mateix mes. Al disposar dels deu dies de marge iniciats, encara que rebi una notificaci\u00f3 del dia 24 d\u0092Agost encara estar\u00e0 a temps d\u0092accedir a ella quan torni al treball a principis de setembre,\u00a0 sense perdre cap dia per contestar-la. D\u0092aquesta forma encara quedaran alguns dies que podr\u00e0 repartir durant la resta de l\u0092any.\u00a0<\/span><\/p>\n

Deu sol\u00b7licitar-ho al menys set dies abans del primer dia seleccionat. Aix\u00ed mateix, valori seleccionar alguns dies de final de juliol, per evitar el risc de rebre una notificaci\u00f3 just abans de vacances.\u00a0<\/span><\/p>\n

El procediment per realitzar la selecci\u00f3 dels dies<\/a> haur\u00e0 de realitzar-se obligat\u00f2riament a la Seu electr\u00f2nica de l\u0092Agencia Estatal de l\u0092Administraci\u00f3 Tributaria.<\/span><\/p>\n

Degut a la proximitat del per\u00edode vocacional, aconsellem que realitzin aquesta comunicaci\u00f3 a l\u0092Administraci\u00f3 Tributaria per evitar que aquesta posi en disposici\u00f3 dels obligats tributaris notificacions electr\u00f2niques.<\/span><\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria Fiscal<\/span>.<\/span><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Durant els dies de vacances d’estiu, Hisenda, igual que durant la resta de l’any, pot continuar emetent notificacions Formes i …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028800,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nEls \u0093dies de cortesia\u0094 a la AEAT per notificacions electr\u00f2niques - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/els-dies-de-cortesia-a-la-aeat-per-notificacions-electroniques\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els \u0093dies de cortesia\u0094 a la AEAT per notificacions electr\u00f2niques - 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