{"id":9029808,"date":"2021-11-17T00:00:46","date_gmt":"2021-11-16T23:00:46","guid":{"rendered":"http:\/\/gremicat.es\/?p=17164"},"modified":"2021-11-17T00:00:46","modified_gmt":"2021-11-16T23:00:46","slug":"sancions-per-fer-servir-software-comptable-manipulable","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/sancions-per-fer-servir-software-comptable-manipulable\/","title":{"rendered":"Sancions per fer servir software comptable manipulable"},"content":{"rendered":"

A partir de l\u009211 d\u0092octubre de 2021, els productors, comercialitzadors i usuaris estan obligats a utilitzar software comptable, de facturaci\u00f3 i de gesti\u00f3 que no permeti alteracions i ocultaci\u00f3 de dades.
\n<\/span><\/strong><\/p>\n

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La Llei 11\/2021, prohibeix el software comptable de doble \u00fas que permet manipular la comptabilitat en les empreses i aut\u00f2noms.<\/b><\/strong><\/h2>\n

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A partir de l\u009211 d\u0092octubre de 2021, els productors, comercialitzadors i usuaris estan obligats a utilitzar software comptable, de facturaci\u00f3 i de gesti\u00f3 que no permet alteracions i ocultaci\u00f3 de dades. Aquests programes a m\u00e9s hauran de comptar amb un certificat que aix\u00ed ho acrediti atorgat pel el Ministeri d\u0092Hisenda.<\/strong> En cas que el programa utilitzat no disposi de certificat, la multa podria ser de 50.000 euros.<\/strong> Aquestes sancions poden arribar fins a 150.000 euros en els casos en que s\u0092ocultin ingressos<\/strong> i no es compleixin les especificacions t\u00e8cniques assenyalades.<\/span><\/p>\n

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Si \u00e9s aut\u00f2nom i est\u00e0 fent servir un programa de comptabilitat en el seu negoci, tingui especial cura. La recent prohibici\u00f3 dels softwares de doble \u00fas pot implicar multes de fins 150.000 euros per als infractors.<\/span><\/p>\n

Portar la comptabilitat de manera correcta i ajustada a la realitat \u00e9s una responsabilitat b\u00e0sica en tot negoci.<\/strong> No obstant aix\u00f2, hi ha qui recorre al software de doble \u00fas per a manipular els “n\u00fameros” amb la finalitat d\u0092esquivar el pagament d\u0092impostos. Ara aquesta mala praxi t\u00e9 els dies comptats, ja que la Llei 11\/2021, de mesures contra el frau fiscal, aprovada el dia 11 de juliol de 2021, prohibeix el software comptable de doble \u00fas que permet manipular la comptabilitat en les empreses i aut\u00f2noms.<\/span><\/p>\n

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Nova obligaci\u00f3 a partir de l\u009211 d\u0092octubre de 2021<\/strong><\/p>\n

D\u0092entre les novetats incloses en aquesta Llei destaca la introducci\u00f3 d\u0092una nova obligaci\u00f3. A partir de l\u009211 d\u0092octubre de 2021, els productors, comercialitzadors i usuaris estan obligats a utilitzar software comptable, de facturaci\u00f3 i de gesti\u00f3 que no permet alteracions i ocultaci\u00f3 de dades. Aquests programes a m\u00e9s hauran de comptar amb un certificat que aix\u00ed ho acrediti atorgat pel Ministeri d\u0092Hisenda.<\/span><\/p>\n

A partir d\u0092ara ha de posar el focus no sols en la legalitat dels registres comptables i de las factures emitides como era i \u00e9s habitual sin\u00f3 tamb\u00e9 en el programa que utilitzen per portar aquests registres. <\/span><\/p>\n

No obstant aix\u00f2, tingui en compte que la modificaci\u00f3 legal tamb\u00e9 indica que “Constitueix infracci\u00f3 tribut\u00e0ria a\u00a0 la tinen\u00e7a dels sistemes o programes inform\u00e0tics o electr\u00f2nics que no s\u0092ajustin als requisits t\u00e8cnics<\/strong>, quan els mateixos no estiguin degudament certificats havent d\u0092estar-ho per disposici\u00f3 reglament\u00e0ria o quan s\u0092hagin alterat o modificat els dispositius certificats.”<\/span><\/p>\n

Finalment, cal assenyalar que la norma no especifiqui els requisits t\u00e8cnics que han de complir aquests programes i sistemes inform\u00e0tics. Per a introduir major seguretat, el legislador habilita el seu desenvolupament reglamentari amb la finalitat de complementar-la i introduir par\u00e0metres objectius que puguin definir quan s\u0092incompleixen els requisits establerts en aquesta. <\/span><\/p>\n

No obstant, tingui en compte que el desenvolupament reglamentari d\u0092aquest precepte no deixa de ser una mera facultat, al no imposar la Llei General Tribut\u00e0ria la seva obligatorietat i, per aix\u00f2, entenem que, si no hi ha reglament, la imposici\u00f3 de sancions als usuaris no ser\u00e0 exigible.<\/strong><\/span><\/p>\n

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Qu\u00e8 s\u00f3n els programes de doble \u00fas?<\/strong><\/p>\n

Els programes de doble \u00fas permeten portar una doble comptabilitat.<\/strong> Els m\u00e9s desenvolupats admeten fins i tot la possibilitat d\u0092emetre tiquets amb l\u0092import \u00edntegre d\u0092una compra, per\u00f2 sense que aquesta quedi reflectida en la comptabilitat oficial.<\/span><\/p>\n

L\u0092\u00fas d\u0092aquesta mena de programes s\u0092ha est\u00e8s al llarg dels anys, de manera que \u00e9s dif\u00edcil precisar la quantia dels recursos que han deixat de pagar “impostos”. No obstant aix\u00f2, s\u0092estima que l\u0092\u00fas del software de doble \u00fas produeix unes p\u00e8rdues d\u0092ingressos p\u00fablics de diversos milers de milions d\u0092euros.<\/strong><\/span><\/p>\n

Hisenda calcula que fins a 200.000 milions d\u0092euros es venen ocultant a l\u0092Ag\u00e8ncia Tribut\u00e0ria mitjan\u00e7ant la utilitzaci\u00f3 d\u0092aquests programes que permeten crear una caixa B amb la qual evadir impostos.<\/span><\/p>\n

Els m\u00e9s habituals s\u00f3n coneguts amb el nom de Phantomware que \u00e9s un software ocult instal\u00b7lat en el TPV<\/strong>. L\u0092empresari accedeix al programa prement un bot\u00f3 o introduint una combinaci\u00f3 de tecles.<\/span><\/p>\n

Un altre dels m\u00e9s usats, es denomina Zipper. En aquest cas es tracta d\u0092un programa extern que s\u0092emmagatzema en dispositius extra\u00efbles, com a CD i USB.\u00a0<\/span><\/p>\n

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Sancions<\/strong><\/p>\n

L\u0092incompliment d\u0092aquesta obligaci\u00f3 constituir\u00e0 una infracci\u00f3 greu.<\/strong><\/p>\n

Qualsevol aut\u00f2nom que no actualitzi els seus programes inform\u00e0tics d\u0092acord amb la nova certificaci\u00f3 aprovada pel Govern ser\u00e0 sancionat. \u00c9s a dir, queda totalment prohibit l\u0092\u00fas de programes de comptabilitat de doble \u00fas.<\/strong> Els professionals que els usin en el seu negoci, o encara no els hagin desinstal\u00b7lat, incorreran en multes de fins a 50.000 euros.<\/span><\/p>\n

A m\u00e9s, aquesta sanci\u00f3 es podria triplicar en els casos en qu\u00e8 s\u0092ocultin ingressos i no es compleixin les especificacions t\u00e8cniques assenyalades: els aut\u00f2noms podrien inc\u00f3rrer en multes de fins a 150.000 euros per cada exercici econ\u00f2mic en el qual s\u0092hagin produ\u00eft les vendes ocultes.<\/strong><\/span><\/p>\n

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

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

A partir de l\u009211 d\u0092octubre de 2021, els productors, comercialitzadors i usuaris estan obligats a utilitzar software comptable, de facturaci\u00f3 …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029809,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9029808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nSancions per fer servir software comptable manipulable - 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\/sancions-per-fer-servir-software-comptable-manipulable\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sancions per fer servir software comptable manipulable - 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