{"id":9028992,"date":"2020-11-11T11:00:29","date_gmt":"2020-11-11T10:00:29","guid":{"rendered":"http:\/\/gremicat.es\/?p=15665"},"modified":"2020-11-11T11:00:29","modified_gmt":"2020-11-11T10:00:29","slug":"registre-hisenda-a-empreses-sense-permis-justificat","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/registre-hisenda-a-empreses-sense-permis-justificat\/","title":{"rendered":"Registre d’Hisenda a empreses sense perm\u00eds justificat"},"content":{"rendered":"

S’ha publicat la sent\u00e8ncia del Tribunal Suprem amb els requisits perqu\u00e8 l’Administraci\u00f3 tribut\u00e0ria sol\u00b7liciti l’entrada a una entitat
\n<\/span><\/span><\/p>\n

 <\/p>\n

<\/div>\n

Hisenda no pot demanar registrar una empresa sense un motiu degudament justificat<\/b><\/strong><\/h2>\n

L’informem que s’ha publicat una important la Sent\u00e8ncia del Tribunal Suprem d’1 d’octubre de 2020 (Recurs de cassaci\u00f3 2966\/2019), en la qual es detallen els requisits perqu\u00e8 l’Administraci\u00f3 tribut\u00e0ria sol\u00b7liciti l’entrada en el domicili d’una entitat<\/strong> i perqu\u00e8 l’\u00f2rgan judicial l’autoritzi.<\/p>\n

Es tracta de l’entrada en el domicili d’una entitat -Taverna La Montillana, S.L.- que es va motivar, en l’acte del Jutjat que autoritza l’entrada en el domicili constitucionalment protegit d’aquesta, al\u00b7ludint a la mitjana de rendibilitat de la companyia, molt baixa comparada amb la declarada a nivell nacional, amb un marge comercial bastant inferior a la mitjana, per la qual cosa pot pensar-se que s’han ocultat vendes, aix\u00ed com pels baixos ingressos en efectiu efectuats en comptes bancaris que poden estar ocultant vendes a particulars que no declaren 347.<\/p>\n

Aix\u00f2, al costat de l’eventual negativa de l’entitat a facilitar l’acc\u00e9s a la documentaci\u00f3 real de facturaci\u00f3, fa arribar a la conclusi\u00f3 a la Inspecci\u00f3, i aix\u00ed ho admet el Jutjat, que \u00e9s necess\u00e0ria la recerca, cosa que nom\u00e9s podria dur a terme amb el registre domiciliari.<\/p>\n

Requisits per a poder realitzar el registre a l’entitat<\/b><\/strong><\/h3>\n

El Tribunal, despr\u00e9s de recollir els criteris d’una sent\u00e8ncia anterior, la dictada el 10 d’octubre de 2019 en recurs de cassaci\u00f3 n\u00fam. 2818\/2017, estableix la doctrina seg\u00fcent:<\/strong><\/p>\n

1)<\/strong> L’autoritzaci\u00f3 d’entrada ha d’estar connectada amb l’exist\u00e8ncia d’un procediment inspector ja obert i l’inici del qual s’hagi notificat a l’inspeccionat<\/strong>, amb indicaci\u00f3 dels impostos i per\u00edodes al fet que afecten les perquisicions, per derivar tal exig\u00e8ncia dels articles 113 i 142 de la Llei General Tribut\u00e0ria (sense que sigui possible iniciar-ho en el moment del registre com si que autoritza l’art. 177.2 del Reglament d’Aplicaci\u00f3 dels Tributs). Sense l’exist\u00e8ncia d’aquest acte previ, que haur\u00e0 d’acompanyar-se a la sol\u00b7licitud, el jutge no podr\u00e0 adoptar cap mesura en\u00a0<\/span>relaci\u00f3 amb l’entrada en el domicili constitucionalment protegit a l’efecte de la pr\u00e0ctica de perquisicions tribut\u00e0ries, per falta de compet\u00e8ncia.<\/p>\n

2)<\/strong> Per a no anunciar el registre cal justificar la seva necessitat en el cas concret,<\/strong> tant en la sol\u00b7licitud de l’Administraci\u00f3 i, amb major obligaci\u00f3, en l’acte judicial, sense que calgui presumir en la mera comprovaci\u00f3 un dret incondicionat o natural a entrar en el domicili.<\/p>\n

3) No cap l’autoritzaci\u00f3 d’entrada amb finalitats prospectius, estad\u00edstics o indefinits, per a veure qu\u00e8 es troba<\/strong>, com aqu\u00ed succeeix, aix\u00f2 \u00e9s, per a la troballa de dades que s’ignoren, sense identificar amb precisi\u00f3 quina concreta informaci\u00f3 es pret\u00e9n obtenir.<\/p>\n

4) Cal que l’acte judicial motivi i justifiqui<\/strong> -aix\u00f2 \u00e9s, formal i materialment- la necessitat -les dades per a la regularitzaci\u00f3 no poden aconseguir-se d’una altra manera-, adequaci\u00f3 -ha de ser \u00fatil per a l’actuaci\u00f3 inspectora- i proporcionalitat de la mesura -caldria fer un pron\u00f2stic “de la magnitud econ\u00f2mica al fet que donaria lloc l’entrada com a mitj\u00e0 de rescat de les proves s\u00f2lides per a determinar el deute i, en qualsevol cas, per a excloure el delicte…, perqu\u00e8 en aquest cas ni tan sols la compet\u00e8ncia i el procediment empararien una petici\u00f3 d’aquesta naturalesa al jutge-” d’entrada, sotmetent a contrast la informaci\u00f3 facilitada per l’Administraci\u00f3, que ha de ser posada en dubte, en la seva aparen\u00e7a i credibilitat, sense que c\u00e0piguen acceptacions autom\u00e0tiques, infundades o acr\u00edtiques de les dades ofertes.<\/p>\n

Nom\u00e9s \u00e9s admissible una autoritzaci\u00f3 per acte despr\u00e9s de l’an\u00e0lisi comparativa de tals requisits, un a un.<\/strong><\/p>\n

5) No poden servir de base, per a autoritzar l’entrada, les dades o informacions generals o indefinits procedents d’estad\u00edstiques, c\u00e0lculs o, en general<\/strong>, de la comparaci\u00f3 de la situaci\u00f3 suposada del titular del domicili amb la d’altres indeterminats contribuents o grups d’aquests, o amb la mitjana de sectors d’activitat en tot el territori nacional, sense especificaci\u00f3 o cap segmentaci\u00f3 detallada que avali la serietat de tals fonts.<\/p>\n

Tal an\u00e0lisi, si es fes excepcionalment, ha d’atendre a totes les circumst\u00e0ncies concurrents i, molt en particular, al fet que de tals indicis, vestigis o dades generals i relatives -verificat el seu origen, serietat i la situaci\u00f3 concreta de l’interessat respecte a ells- sigui rigorosament necess\u00e0ria l’entrada, la qual cosa exigeix valorar l’exist\u00e8ncia d’altres factors circumstancials i, en particular, la conducta pr\u00e8via del titular en resposta a actuacions o requeriments d’informaci\u00f3 efectuats per l’Administraci\u00f3.<\/span><\/p>\n

En definitiva, despr\u00e9s d’aquesta sent\u00e8ncia, en el cas d’entrada en el domicili constitucionalment protegit d’una societat -no diguem d’una persona f\u00edsica- ser\u00e0 convenient examinar a consci\u00e8ncia si l’acte que l’autoritza compleix escrupolosament amb els requisits exigits per la doctrina i, per a comen\u00e7ar, no ser\u00e0 v\u00e0lid si pr\u00e8viament no s’ha notificat l’inici de les actuacions de comprovaci\u00f3.<\/strong><\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria jur\u00eddica<\/span><\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

S’ha publicat la sent\u00e8ncia del Tribunal Suprem amb els requisits perqu\u00e8 l’Administraci\u00f3 tribut\u00e0ria sol\u00b7liciti l’entrada a una entitat   Hisenda …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028993,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nRegistre d'Hisenda a empreses sense perm\u00eds justificat - 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\/registre-hisenda-a-empreses-sense-permis-justificat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registre d'Hisenda a empreses sense perm\u00eds justificat - 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