{"id":9035492,"date":"2023-11-29T07:00:00","date_gmt":"2023-11-29T07:00:00","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9035492"},"modified":"2023-11-27T11:18:46","modified_gmt":"2023-11-27T11:18:46","slug":"limitat-lacces-dhisenda-als-dispositius-electronics-en-inspeccions","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/limitat-lacces-dhisenda-als-dispositius-electronics-en-inspeccions\/","title":{"rendered":"Limitat l’acc\u00e9s d’Hisenda als dispositius electr\u00f2nics en inspeccions"},"content":{"rendered":"\t\t
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En una recent sent\u00e8ncia de 29 de setembre del Tribunal Suprem, s'estableix com a doctrina que Hisenda no podr\u00e0 examinar documents en dispositius electr\u00f2nics (ordenadors, tel\u00e8fons m\u00f2bils, tauletes, mem\u00f2ries, etc.) en una inspecci\u00f3 si es vulneressin drets fonamentals.<\/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
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En una recent sent\u00e8ncia de 29 de setembre del Tribunal Suprem, s’estableix com a doctrina que Hisenda no podr\u00e0 examinar documents en dispositius electr\u00f2nics (ordenadors, tel\u00e8fons m\u00f2bils, tauletes, mem\u00f2ries, etc.) en una inspecci\u00f3 si es vulneressin drets fonamentals.<\/span><\/p>

La protecci\u00f3 de la intimitat empresarial davant les Inspeccions d’Hisenda \u00e9s un tema de gran rellev\u00e0ncia en l’\u00e0mbit fiscal. \u00c9s essencial comprendre els l\u00edmits legals que regeixen aquestes actuacions, des dels requisits per a ingressar al domicili fins a l’acc\u00e9s a dades en dispositius electr\u00f2nics. La jurisprud\u00e8ncia recent subratlla la import\u00e0ncia de la proporcionalitat i la necessitat en aquestes accions, posant un \u00e8mfasi especial en la salvaguarda dels drets fonamentals de les empreses.<\/span><\/p>

Sent\u00e8ncia del Tribunal Suprem de 29 de setembre de 2023<\/b><\/p>

Recentment, el Tribunal Suprem ha em\u00e8s una sent\u00e8ncia el 29 de setembre de 2023 (recurs de cassaci\u00f3 n\u00fam. 4542\/2021) que t\u00e9 un impacte significatiu en aquest \u00e0mbit. La sent\u00e8ncia estableix que l’Administraci\u00f3 tribut\u00e0ria no t\u00e9 perm\u00eds per a examinar documents en dispositius electr\u00f2nics, espec\u00edficament ordenadors personals, excepte en unes certes situacions i sempre sota estricta supervisi\u00f3 judicial.<\/span><\/p>

Anul\u00b7laci\u00f3 d’una sent\u00e8ncia del Tribunal Superior de Just\u00edcia de M\u00farcia<\/b><\/p>

Aquesta decisi\u00f3 del Suprem anul\u00b7la una sent\u00e8ncia del Tribunal Superior de Just\u00edcia de M\u00farcia, que va avalar l’acte dictat per un jutjat per a l’autoritzaci\u00f3 d’entrada i acc\u00e9s a l’ordinador. En aquesta situaci\u00f3, es va permetre l’acc\u00e9s a l’ordinador del recurrent, considerant que un ordinador era equiparable a un domicili.<\/span><\/p>

L\u00edmits per a examinar documents en dispositius electr\u00f2nics<\/b><\/p>

Tots dos \u00f2rgans judicials van entendre que el r\u00e8gim previst per a l’autoritzaci\u00f3 d’entrada en domicili \u00e9s equiparable a l’acc\u00e9s i tractament de la informaci\u00f3 emmagatzemada en dispositius electr\u00f2nics (ordenadors, tel\u00e8fons m\u00f2bils, tauletes, mem\u00f2ries, etc.).<\/span><\/p>

Doctrina jurisprudencial del Tribunal Suprem<\/b><\/p>

Els l\u00edmits per a examinar documents en dispositius electr\u00f2nics han estat clarament delineats pel Tribunal Suprem amb aquesta sent\u00e8ncia. S’estableix que l’entrada i registre de domicilis constitucionalment protegits no poden autoritzar el copiat, precinte, captaci\u00f3, possessi\u00f3 o utilitzaci\u00f3 de les dades contingudes en un ordinador. No obstant aix\u00f2, aquestes normes s’estenen a aquelles altres actuacions administratives que tinguin per objecte l’acc\u00e9s i tractament de la informaci\u00f3 emmagatzemada en dispositius electr\u00f2nics protegida pels drets fonamentals a la intimitat personal i familiar i al secret de les comunicacions.<\/span><\/p>

Criteris de necessitat, adequaci\u00f3 i proporcionalitat<\/b><\/p>

El Tribunal Suprem ha equiparat l’autoritzaci\u00f3 judicial per a entrar en un domicili amb l’autoritzaci\u00f3 per a obtenir dades inform\u00e0tiques rellevants per a Hisenda. No obstant aix\u00f2, la Inspecci\u00f3 ha de seguir criteris de necessitat, adequaci\u00f3 i proporcionalitat en examinar les dades.<\/span><\/p>

Establiment de jurisprud\u00e8ncia<\/b><\/p>

La sent\u00e8ncia estableix, a aquest efecte, la seg\u00fcent jurisprud\u00e8ncia:<\/span><\/p>

1) Limitacions en regles de compet\u00e8ncia i procediment<\/span><\/p>

Les regles de compet\u00e8ncia i procediment que la llei processal estableix per a l’autoritzaci\u00f3 judicial d’entrada en domicili constitucionalment protegit s\u00f3n inadequades per a autoritzar l’acc\u00e9s a dades en un ordinador quan aquesta activitat es produeix fora del domicili i pot afectar altres drets fonamentals.<\/span><\/p>

2) Exig\u00e8ncies de necessitat, adequaci\u00f3 i proporcionalitat<\/span><\/p>

A m\u00e9s, les exig\u00e8ncies de necessitat, adequaci\u00f3 i proporcionalitat de la mesura s’apliquen a les actuacions administratives que tinguin per objecte l’acc\u00e9s i tractament de la informaci\u00f3 emmagatzemada en dispositius electr\u00f2nics.<\/span><\/p>

3) Avaluaci\u00f3 per part del jutge de l’autoritzaci\u00f3<\/span><\/p>

Aquestes exig\u00e8ncies han de ser avaluades pel jutge de l’autoritzaci\u00f3, i l’Administraci\u00f3 no pot basar-se \u00fanicament en el seu relat, sin\u00f3 que ha de sotmetre la informaci\u00f3 a un m\u00ednim contrast i verificaci\u00f3.<\/span><\/p>

Prioritat dels drets fonamentals<\/b><\/p>

La protecci\u00f3 dels drets fonamentals prima sobre l’exercici de potestats administratives, especialment davant la falta d’una regulaci\u00f3 legal completa, directa i detallada.<\/span><\/p>

Col\u00b7laboraci\u00f3 amb la Inspecci\u00f3<\/b><\/p>

En aquest context, \u00e9s important destacar que la col\u00b7laboraci\u00f3 amb la Inspecci\u00f3 \u00e9s essencial, i qualsevol sol\u00b7licitud d’informaci\u00f3 ha de ser atesa de manera oportuna i completa, sempre que sigui legalment requerida.<\/span><\/p>

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

Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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":"

En una recent sent\u00e8ncia de 29 de setembre del Tribunal Suprem, s’estableix com a doctrina que Hisenda no podr\u00e0 examinar …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9035500,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,27],"tags":[],"class_list":["post-9035492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-laboral-cat"],"yoast_head":"\nLimitat l'acc\u00e9s d'Hisenda als dispositius electr\u00f2nics en inspeccions - gremicat<\/title>\n<meta name=\"description\" content=\"En una recent sent\u00e8ncia de 29 de setembre del Tribunal Suprem, s'estableix com a doctrina que Hisenda no podr\u00e0 examinar documents en dispositius electr\u00f2nics (ordenadors, tel\u00e8fons m\u00f2bils, tauletes, mem\u00f2ries, etc.) en una inspecci\u00f3 si es vulneressin drets fonamentals.\" \/>\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\/limito-el-acceso-de-hacienda-a-los-dispositivos-electronicos-en-inspecciones\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Limitat l'acc\u00e9s d'Hisenda als dispositius electr\u00f2nics en inspeccions - 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