{"id":9029592,"date":"2021-08-04T00:00:20","date_gmt":"2021-08-03T23:00:20","guid":{"rendered":"http:\/\/gremicat.es\/?p=16704"},"modified":"2021-08-04T00:00:20","modified_gmt":"2021-08-03T23:00:20","slug":"recordi-sol%c2%b7licitar-els-dies-de-cortesia-a-laeat","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/recordi-sol%c2%b7licitar-els-dies-de-cortesia-a-laeat\/","title":{"rendered":"Recordi sol\u00b7licitar \u0093els dies de cortesia\u0094 a l\u0092AEAT"},"content":{"rendered":"

Hisenda durant els dies de vacances d’estiu pot continuar emetent notificacions que poden implicar problemes i sancions per als contribuents,\u00a0en cas de no con\u00e8ixer.<\/span><\/strong><\/span><\/strong><\/p>\n

<\/div>\n

Pot seleccionar fins a 30 dies naturals a l’any durant els quals Hisenda no podr\u00e0 dipositar notificacions en la seva b\u00fastia electr\u00f2nica.<\/b><\/strong><\/h2>\n

 <\/p>\n

Volem recordar-los que Hisenda pot notificar durant tot el per\u00edode d’estiu, ja sigui per correu ordinari mitjan\u00e7ant carta certificada per al cas de contribuents que siguin persones f\u00edsiques<\/strong> o b\u00e9 a trav\u00e9s de la B\u00fastia de Notificacions Electr\u00f2niques de l\u0092AEAT quan es tracti dels seg\u00fcents obligats tributaris:<\/span><\/strong><\/p>\n

–\u00a0Les persones jur\u00eddiques.<\/span><\/strong><\/p>\n

–\u00a0Les entitats sense personalitat jur\u00eddica.<\/span><\/strong><\/p>\n

–\u00a0Els qui exerceixin una activitat professional per a la qual es requereixi col\u00b7legiaci\u00f3 obligat\u00f2ria, per als tr\u00e0mits i actuacions que realitzin amb les Administracions P\u00fabliques en exercici d’aquesta activitat professional. En tot cas, dins d’aquest col\u00b7lectiu s’entendran inclosos els notaris i registradors de la propietat i mercantils.<\/span><\/strong><\/p>\n

–\u00a0Els qui representin a un interessat que estigui obligat a relacionar-se electr\u00f2nicament amb l’Administraci\u00f3.<\/span><\/strong><\/p>\n

–\u00a0Els empleats de les Administracions P\u00fabliques per als tr\u00e0mits i actuacions que realitzin amb elles per ra\u00f3 de la seva condici\u00f3 d’empleat p\u00fablic, en la forma en qu\u00e8 es determini reglament\u00e0riament per cada Administraci\u00f3.<\/span><\/strong><\/p>\n

–\u00a0Contribuents inscrits en el Registre de Grans Empreses.<\/span><\/strong><\/p>\n

–\u00a0Contribuents que tributin en el R\u00e8gim de Consolidaci\u00f3 Fiscal de l’Impost de societats.<\/span><\/strong><\/p>\n

–\u00a0Contribuents que tributin en el R\u00e8gim especial del Grup d’Entitats de l’IVA.<\/span><\/strong><\/p>\n

–\u00a0Contribuents inscrits en el Registre de Devoluci\u00f3 Mensual de l’IVA (REDEME).<\/span><\/strong><\/p>\n

–\u00a0Contribuents amb autoritzaci\u00f3 per a presentar declaracions duaneres mitjan\u00e7ant el sistema de transmissi\u00f3 electr\u00f2nica de dades (EDI).<\/span><\/strong><\/p>\n

Aix\u00ed, en funci\u00f3 del tipus de via que utilitzi l’Ag\u00e8ncia Estatal de l’Administraci\u00f3 Tribut\u00e0ria (AEAT) s’obren diferents possibilitats per als contribuents.<\/span><\/p>\n

Atenci\u00f3. Els obligats tributaris que estiguin inclosos en el sistema de DEH (Adre\u00e7a Electr\u00f2nica Habilitada) podran assenyalar exclusivament per internet determinats dies, (dies de cortesia), en els quals l’Administraci\u00f3 Tribut\u00e0ria no podr\u00e0 posar a la disposici\u00f3 dels subjectes passius notificacions en aquesta adre\u00e7a.<\/strong><\/span><\/p>\n

 <\/p>\n

M’avisen si he rebut una comunicaci\u00f3 o notificaci\u00f3 electr\u00f2nica?<\/b><\/strong><\/h2>\n

Si vost\u00e8 t\u00e9 una SA o SL, actualment ja estar\u00e0 rebent les notificacions d’Hisenda de manera electr\u00f2nica. En aquest sentit, recordi:<\/strong><\/p>\n

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

–\u00a0Per tant, pot succeir que aquest pr\u00f2xim mes d’agost rebi alguna notificaci\u00f3 (agost \u00e9s h\u00e0bil a aquest efecte), i que a la volta de vacances se li hagin passat els terminis per a rec\u00f3rrer.<\/span><\/strong><\/p>\n

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

Tingui present que, si la seva empresa tanca tot el mes d’agost, inici\u00ef el termini de cortesia el dia 1 d’agost i finalitzi-ho el 23 d’aquest mes.<\/strong> En disposar dels deu dies de marge indicats, encara que rebi una notificaci\u00f3 el dia 24 d’agost encara ser\u00e0 a temps d’accedir a ella quan torni al treball a principis de setembre, sense perdre cap dia per a contestar-la. D’aquesta manera encara li quedaran alguns dies que podr\u00e0 repartir durant la resta de l’any.<\/strong><\/span><\/p>\n

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

El procediment per a realitzar l’assenyalament dels dies haur\u00e0 de realitzar-se obligat\u00f2riament en la Seu electr\u00f2nica de l’Ag\u00e8ncia Estatal de l’Administraci\u00f3 Tribut\u00e0ria en<\/strong> aquesta adre\u00e7a electr\u00f2nica<\/a>.<\/span><\/strong><\/p>\n

A causa de la proximitat del per\u00edode vacacional, els aconsellem que realitzin aquesta comunicaci\u00f3 a l’Administraci\u00f3 Tribut\u00e0ria per a evitar que aquesta posi a la disposici\u00f3 dels obligats tributaris notificacions electr\u00f2niques.<\/span><\/p>\n

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

Hisenda durant els dies de vacances d’estiu pot continuar emetent notificacions que poden implicar problemes i sancions per als contribuents,\u00a0en …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029593,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9029592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nRecordi sol\u00b7licitar \u0093els dies de cortesia\u0094 a l\u0092AEAT - 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\/recordi-sol\u00b7licitar-els-dies-de-cortesia-a-laeat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recordi sol\u00b7licitar \u0093els dies de cortesia\u0094 a l\u0092AEAT - 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