{"id":9034733,"date":"2023-08-02T06:45:59","date_gmt":"2023-08-02T06:45:59","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9034733"},"modified":"2023-08-02T09:52:04","modified_gmt":"2023-08-02T09:52:04","slug":"dies-de-cortesia-a-la-aeat-perque-no-els-enviin-notificacions","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/dies-de-cortesia-a-la-aeat-perque-no-els-enviin-notificacions\/","title":{"rendered":"\u201cdies de cortesia\u201d a la AEAT perqu\u00e8 no els envi\u00efn notificacions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9034733\" class=\"elementor elementor-9034733 elementor-9034732\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recordi que Hisenda durant els dies de vacances d'estiu, igual que durant la resta de l'any, pot continuar emetent notificacions que, en cas de no con\u00e8ixer i rec\u00f3rrer a temps, poden implicar problemes i sancions per als contribuents.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Recordi que Hisenda durant els dies de vacances d&#8217;estiu, igual que durant la resta de l&#8217;any, pot continuar emetent notificacions que, en cas de no con\u00e8ixer i rec\u00f3rrer a temps, poden implicar problemes i sancions per als contribuents. La seva empresa pot seleccionar fins a 30 dies naturals a l&#8217;any durant els quals Hisenda no podr\u00e0 dipositar notificacions en la seva b\u00fastia electr\u00f2nica. Tri\u00ef aquests dies de la forma m\u00e9s beneficiosa&#8230;<\/span><\/p><p><span style=\"font-weight: 400;\">Volem recordar-los que Hisenda pot notificar durant tot el per\u00edode d&#8217;estiu, ja sigui per correu ordinari mitjan\u00e7ant carta certificada per al cas de contribuents que siguin persones f\u00edsiques o b\u00e9 a trav\u00e9s de la B\u00fastia de Notificacions Electr\u00f2niques de l\u2019AEAT quan es tracti dels seg\u00fcents obligats tributaris:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les persones jur\u00eddiques.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les entitats sense personalitat jur\u00eddica.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els 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&#8217;aquesta activitat professional. En tot cas, dins d&#8217;aquest col\u00b7lectiu s&#8217;entendran inclosos els notaris i registradors de la propietat i mercantils.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els qui representin a un interessat que estigui obligat a relacionar-se electr\u00f2nicament amb l&#8217;Administraci\u00f3.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els 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&#8217;empleat p\u00fablic, en la forma en qu\u00e8 es determini reglament\u00e0riament per cada Administraci\u00f3.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribuents inscrits en el Registre de Grans Empreses.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribuents que tributin en el R\u00e8gim de Consolidaci\u00f3 Fiscal de l&#8217;Impost de societats.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribuents que tributin en el R\u00e8gim especial del Grup d&#8217;Entitats de l&#8217;IVA.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribuents inscrits en el Registre de Devoluci\u00f3 Mensual de l&#8217;IVA (REDEME).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribuents amb autoritzaci\u00f3 per a presentar declaracions duaneres mitjan\u00e7ant el sistema de transmissi\u00f3 electr\u00f2nica de dades (EDI).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Aix\u00ed, en funci\u00f3 del tipus de via que utilitzi l&#8217;Ag\u00e8ncia Estatal de l&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT) s&#8217;obren diferents possibilitats per als contribuents.<\/span><\/p><p><span style=\"font-weight: 400;\">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&#8217;Administraci\u00f3 Tribut\u00e0ria no podr\u00e0 posar a la disposici\u00f3 dels subjectes passius notificacions en aquesta adre\u00e7a.<\/span><\/p><p><b>M&#8217;avisen si he rebut una comunicaci\u00f3 o notificaci\u00f3 electr\u00f2nica?<\/b><\/p><p><span style=\"font-weight: 400;\">Si vost\u00e8 t\u00e9 una SA o SL, actualment ja estar\u00e0 rebent les notificacions d&#8217;Hisenda de manera electr\u00f2nica. En aquest sentit, recordi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aquestes notificacions s&#8217;entenen realitzades quan s&#8217;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><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Per tant, pot succeir que aquest pr\u00f2xim mes d&#8217;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><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Per a evitar aquest risc, recordi que vost\u00e8 pot seleccionar fins a 30 dies naturals a l&#8217;any, consecutius o no, durant els quals Hisenda no pot dipositar notificacions en la seva b\u00fastia electr\u00f2nica (els &#8220;dies de cortesia&#8221;).<\/span><\/p><p><span style=\"font-weight: 400;\">Tingui present que, si la seva empresa tanca tot el mes d&#8217;agost, inici\u00ef el termini de cortesia el dia 1 d&#8217;agost i finalitzi-ho el 23 d&#8217;aquest mes. En disposar dels deu dies de marge indicats, encara que rebi una notificaci\u00f3 el dia 24 d&#8217;agost encara ser\u00e0 a temps d&#8217;accedir a ella quan torni al treball a principis de setembre, sense perdre cap dia per a contestar-la. D&#8217;aquesta manera encara li quedaran alguns dies que podr\u00e0 repartir durant la resta de l&#8217;any.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha de sol\u00b7licitar-ho almenys set dies abans del primer dia seleccionat. 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><p><span style=\"font-weight: 400;\">El procediment per a realitzar l&#8217;assenyalament dels dies haur\u00e0 de realitzar-se obligat\u00f2riament en la Seu electr\u00f2nica de l&#8217;Ag\u00e8ncia Estatal de l&#8217;Administraci\u00f3 Tribut\u00e0ria en la seg\u00fcent adre\u00e7a electr\u00f2nica:<\/span><\/p><p><a href=\"https:\/\/sede.agenciatributaria.gob.es\/sede\/ayuda\/consultas-informaticas\/notificaciones-electronicas-ayuda-tecnica\/dias-cortesia-notificaciones.html\"><span style=\"font-weight: 400;\">https:\/\/sede.agenciatributaria.gob.es\/sede\/ayuda\/consultas-informaticas\/notificaciones-electronicas-ayuda-tecnica\/dias-cortesia-notificaciones.html<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">A causa de la proximitat del per\u00edode de vacances, els aconsellem que realitzin aquesta comunicaci\u00f3 a l&#8217;Administraci\u00f3 Tribut\u00e0ria per a evitar que aquesta posi a la disposici\u00f3 dels obligats tributaris notificacions electr\u00f2niques.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\">Assessoria fiscal<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Recordi que Hisenda durant els dies de vacances d&#8217;estiu, igual que durant la resta de l&#8217;any, pot continuar emetent notificacions <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9034740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9034733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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