{"id":9029468,"date":"2021-06-16T00:00:35","date_gmt":"2021-06-15T23:00:35","guid":{"rendered":"http:\/\/gremicat.es\/?p=16528"},"modified":"2021-06-16T00:00:35","modified_gmt":"2021-06-15T23:00:35","slug":"lerror-comptable-tindra-efectes-sobre-lexercici-en-el-qual-es-detecti","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/lerror-comptable-tindra-efectes-sobre-lexercici-en-el-qual-es-detecti\/","title":{"rendered":"L’error comptable tindr\u00e0 efectes sobre l’exercici en el qual es detecti"},"content":{"rendered":"

L’error comptable tindr\u00e0 efectes sobre els comptes anuals de l’exercici en el qual es detecti i, per tant, afectar\u00e0 l’Impost de societats d’aquest exercici.
\n<\/span><\/strong><\/p>\n

 <\/p>\n

La resoluci\u00f3 del TEAC<\/h2>\n

L’error comptable tindr\u00e0 efectes sobre els comptes anuals de l’exercici en el qual es detecti i, per tant, afectar\u00e0 l’Impost de societats d’aquest exercici.<\/strong><\/p>\n

EL TEAC en una recent Resoluci\u00f3 ha reiterat el seu criteri que, en cas d’apreciaci\u00f3 d’errors comptables en un exercici posterior a la formulaci\u00f3 dels comptes anuals corresponents a aquell, l’error s’esmenar\u00e0 en l’exercici en qu\u00e8 es detecti.<\/strong> L’error comptable tindr\u00e0 efectes sobre els comptes anuals de l’exercici en el qual es detecti i, per tant, afectar\u00e0 l’Impost de societats d’aquest exercici.<\/p>\n

L’informem que el TEAC en la seva Resoluci\u00f3 de 26 de gener de 2021, ha reiterat el seu criteri que l’error comptable tindr\u00e0 efectes sobre els comptes anuals de l’exercici en el qual es detecti<\/strong> i, per tant, afectar\u00e0 l’Impost de societats d’aquest exercici.<\/p>\n

Procediment del TEAC sobre l’error comptable<\/h2>\n

En el cas que s’analitza, posteriorment a la formulaci\u00f3 i a la liquidaci\u00f3 de l’Impost de societats, exercici 2016, s’adverteix l’error per part de l’entitat en la comptabilitzaci\u00f3 d’una operaci\u00f3. Per a corregir l’error comptable, l’entitat procedeix a reformular els seus comptes anuals de l’exercici 2016<\/strong> amb data 15 de desembre de 2017, despr\u00e9s del que considera procedent rectificar la seva autoliquidaci\u00f3 de l’Impost de societats.<\/strong><\/p>\n

Doncs b\u00e9, en virtut del que es disposa per la NV. 22a del RD 1514\/2007 (PGC) i pels arts. 10 i 11 de la Llei 27\/2014 (Llei IS), en cas d’apreciaci\u00f3 d’errors comptables en un exercici posterior a la formulaci\u00f3 dels comptes anuals corresponents a aquell, l’error s’esmenar\u00e0 en l’exercici en qu\u00e8 es detecti<\/strong>, no procedint, en conseq\u00fc\u00e8ncia, la modificaci\u00f3 del resultat comptable de l’exercici que es va produir l’error, la base imposable de l’Impost de societats, determinada a partir d’aquest resultat, no ha de modificar-se<\/strong>.<\/p>\n

Dit d’una altra manera, l’error comptable tindr\u00e0 efectes sobre els comptes anuals de l’exercici en el qual es detecti i, per tant, afectar\u00e0 l’Impost de societats d’aquest exercici.
\nLa q\u00fcesti\u00f3 ha arribat al Tribunal Suprem (TS) i en aquest moment est\u00e0 pendent de fixar-se jurisprud\u00e8ncia sobre aquest tema<\/strong>, no obstant aix\u00f2 la qual cosa, per congru\u00e8ncia i seguretat jur\u00eddica, el TEAC es mant\u00e9 en la seva doctrina anterior<\/strong>, que s’acaba de resumir.<\/p>\n

En concret, l’acte del TS de 8 de maig de 2020 que admet a tr\u00e0mit el recurs de cassaci\u00f3 ent\u00e9n que revesteixen inter\u00e8s cassacional les seg\u00fcents q\u00fcestions:<\/p>\n

\u0095 Concretar els efectes de la qualificaci\u00f3<\/strong> del Registrador Mercantil i posterior inscripci\u00f3 en el Registre Mercantil, referida a la reformulaci\u00f3 de comptes anuals d’un exercici anterior, respecte de la base imposable del IS ja liquidat en el referit per\u00edode impositiu, tenint en compte la regla d’imputaci\u00f3 temporal d’ingressos i despeses previstes en la llei de l’impost.<\/p>\n

\u0095 Determinar en quin per\u00edode impositiu ha de considerar-se la rectificaci\u00f3 comptable<\/strong> operada en reformular els comptes anuals d’un exercici anterior, amb posterior inscripci\u00f3 en el Registre Mercantil. En particular, si en el per\u00edode en qu\u00e8 es realitza la rectificaci\u00f3 o b\u00e9 en el per\u00edode al qual aquesta rectificaci\u00f3 es refereix, tenint en compte que conforme a l’article 10.3 de la llei de l’impost la base imposable del mateix es calcula sobre la base de la comptabilitat mercantil aprovada pel subjecte passiu.<\/p>\n

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

L’error comptable tindr\u00e0 efectes sobre els comptes anuals de l’exercici en el qual es detecti i, per tant, afectar\u00e0 l’Impost …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029469,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nL'error comptable tindr\u00e0 efectes sobre l'exercici en el qual es detecti - 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\/lerror-comptable-tindra-efectes-sobre-lexercici-en-el-qual-es-detecti\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'error comptable tindr\u00e0 efectes sobre l'exercici en el qual es detecti - 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