{"id":9037189,"date":"2024-07-29T11:41:08","date_gmt":"2024-07-29T11:41:08","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037189"},"modified":"2024-07-29T11:46:19","modified_gmt":"2024-07-29T11:46:19","slug":"quan-es-considera-delicte-fiscal","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/quan-es-considera-delicte-fiscal\/","title":{"rendered":"Quan es considera delicte fiscal?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9037189\" class=\"elementor elementor-9037189 elementor-9037188\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bdec461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bdec461\" 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-5ab1ad73\" data-id=\"5ab1ad73\" 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-86bd3cb elementor-widget elementor-widget-text-editor\" data-id=\"86bd3cb\" 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><span style=\"font-weight: 400;\">Si un contribuent defrauda m\u00e9s de 120.000 euros i Hisenda el detecta, corre el risc de ser condemnat per delicte fiscal, ja que Hisenda ha de remetre l&#8217;expedient al Ministeri Fiscal.<\/span><\/p><p><span style=\"font-weight: 400;\">Ens dirigim a vost\u00e8 per a informar-lo sobre un tema de vital import\u00e0ncia en l&#8217;\u00e0mbit fiscal: el delicte de frau fiscal. Aquest delicte est\u00e0 regulat en el t\u00edtol dedicat als delictes contra la Hisenda P\u00fablica i la Seguretat Social, concretament en l&#8217;article 305.1 de la Llei org\u00e0nica 10\/1995, de 23 de novembre, del Codi Penal (CP).<\/span><\/p><p><span style=\"font-weight: 400;\">A continuaci\u00f3, volem detallar-los alguns aspectes essencials que ha de con\u00e8ixer per a evitar inc\u00f3rrer en aquest greu delicte.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c00a241 elementor-widget elementor-widget-heading\" data-id=\"c00a241\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Definici\u00f3 del delicte fiscal\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f7c601 elementor-widget elementor-widget-text-editor\" data-id=\"6f7c601\" 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><span style=\"font-weight: 400;\">El Codi Penal estableix que es considera delicte fiscal contra la Hisenda P\u00fablica quan el benefici fiscal indegudament obtingut o la quantitat deixada d&#8217;ingressar superen els 120.000 euros en cada exercici fiscal, o quan es produeix un fet imposable que ha de ser liquidat. Aquest llindar, encara que elevat, \u00e9s crucial per a distingir entre un simple error o infracci\u00f3 administrativa i un delicte fiscal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3c9121 elementor-widget elementor-widget-heading\" data-id=\"b3c9121\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">L\u00edmits per a la Hisenda Europea\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf56935 elementor-widget elementor-widget-text-editor\" data-id=\"bf56935\" 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><span style=\"font-weight: 400;\">En el cas de la Hisenda Europea, el l\u00edmit \u00e9s de 100.000 euros en un any natural, segons l&#8217;article 305.3 del Codi Penal. Aix\u00f2 significa que qualsevol frau que excedeixi aquest import en relaci\u00f3 amb impostos europeus tamb\u00e9 ser\u00e0 considerat delicte fiscal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fe18e4 elementor-widget elementor-widget-heading\" data-id=\"8fe18e4\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Requisits per a la configuraci\u00f3 del delicte fiscal\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cbbeb5 elementor-widget elementor-widget-text-editor\" data-id=\"5cbbeb5\" 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><span style=\"font-weight: 400;\">Perqu\u00e8 es configuri un delicte fiscal, \u00e9s necessari que es compleixin els seg\u00fcents requisits simult\u00e0niament:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impost deixat d&#8217;ingressar: S&#8217;hagi deixat d&#8217;ingressar un impost, no s&#8217;hagi practicat una retenci\u00f3, s&#8217;hagi obtingut una devoluci\u00f3 de manera improcedent o s&#8217;hagi gaudit d&#8217;un benefici fiscal que no corresponia.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intenci\u00f3 de defraudar: Ha d&#8217;existir la intenci\u00f3 de defraudar.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantia defraudada: La quantia defraudada ha d&#8217;excedir de 120.000 euros per exercici i impost.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d53f2 elementor-widget elementor-widget-heading\" data-id=\"44d53f2\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Actuaci\u00f3 de l'Administraci\u00f3 Tribut\u00e0ria: informar el Ministeri Fiscal\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d28a0b elementor-widget elementor-widget-text-editor\" data-id=\"6d28a0b\" 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><span style=\"font-weight: 400;\">Quan l&#8217;administraci\u00f3 tribut\u00e0ria detecta la possible comissi\u00f3 d&#8217;un delicte fiscal, deu i remetre l&#8217;expedient, conforme a l&#8217;article 250 de la Llei 58\/2003, de 17 de desembre, General Tribut\u00e0ria (LGT). En aquest punt, si s&#8217;ha iniciat un procediment sancionador, aquest es considerar\u00e0 concl\u00f2s en remetre&#8217;s l&#8217;expedient al Ministeri Fiscal, sense perjudici que pugui iniciar-se un nou posteriorment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ca4ddc elementor-widget elementor-widget-heading\" data-id=\"4ca4ddc\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Procediment sancionador\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85c67b4 elementor-widget elementor-widget-text-editor\" data-id=\"85c67b4\" 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><span style=\"font-weight: 400;\">Si no s&#8217;aprecia delicte, l&#8217;administraci\u00f3 tribut\u00e0ria iniciar\u00e0, si escau, un procediment sancionador administratiu basat en els fets provats pels tribunals. Aix\u00f2 garanteix que, en abs\u00e8ncia d&#8217;intencionalitat fraudulenta, no es consideri delicte encara que la defraudaci\u00f3 superi els 120.000 euros.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d74ae59 elementor-widget elementor-widget-heading\" data-id=\"d74ae59\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Exemples de conductes sancionables\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3d3a40 elementor-widget elementor-widget-text-editor\" data-id=\"d3d3a40\" 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><span style=\"font-weight: 400;\">Hisenda pot considerar que hi ha intenci\u00f3 de defraudar en casos com:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ocultaci\u00f3 d&#8217;ingressos: No declarar ingressos obtinguts.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creaci\u00f3 fict\u00edcia de beneficis fiscals: Simular despeses o beneficis inexistents.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Factures falses: Emissi\u00f3 o utilitzaci\u00f3 de factures falses.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">En contrast, no es considerar\u00e0 delicte si, per exemple, una empresa dedueix despeses que no s\u00f3n fiscalment dedu\u00efbles, per\u00f2 existeixen realment, ja que no hi ha intenci\u00f3 de defraudar.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adfdbae elementor-widget elementor-widget-heading\" data-id=\"adfdbae\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Penes per delicte fiscal\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed496f elementor-widget elementor-widget-text-editor\" data-id=\"1ed496f\" 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><span style=\"font-weight: 400;\">Les penes per delicte fiscal poden ser molt elevades i, en el cas de persones f\u00edsiques, poden incloure condemnes de pres\u00f3. A m\u00e9s, encara que la possibilitat d&#8217;iniciar una inspecci\u00f3 i sancionar prescriu als quatre anys, si hi ha delicte fiscal el termini de prescripci\u00f3 \u00e9s de cinc anys (deu anys en cas de delicte agreujat).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9406a7f elementor-widget elementor-widget-heading\" data-id=\"9406a7f\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Regularitzaci\u00f3 per a evitar riscos\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5450b69 elementor-widget elementor-widget-text-editor\" data-id=\"5450b69\" 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><span style=\"font-weight: 400;\">Per a evitar inc\u00f3rrer en delicte fiscal, \u00e9s fonamental regularitzar la situaci\u00f3 tribut\u00e0ria. Si desitja fer-ho volunt\u00e0riament:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pot presentar una declaraci\u00f3 complement\u00e0ria: Satisfer la quota no ingressada abans de rebre una notificaci\u00f3 d&#8217;Hisenda evita sancions, per\u00f2 no elimina el risc de delicte fiscal si l&#8217;import supera els 120.000 euros.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Model 770: Per a una regularitzaci\u00f3 completa, a m\u00e9s de la quota deixada d&#8217;ingressar, han de satisfer-se el rec\u00e0rrec per ingr\u00e9s fora de termini i els interessos de demora. Ha d&#8217;utilitzar-se el model 770 (&#8220;Autoliquidaci\u00f3 d&#8217;interessos i rec\u00e0rrecs per a la regularitzaci\u00f3 volunt\u00e0ria&#8221;).<\/span><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pot aplicar una reducci\u00f3 del 25% per r\u00e0pid pagament.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Presentar tants models 770 com a exercicis regularitzi.<\/span><\/li><\/ul><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Model 771: Si l&#8217;autoliquidaci\u00f3 \u00e9s de fa diversos anys i el model no est\u00e0 disponible en la Seu electr\u00f2nica de l&#8217;Ag\u00e8ncia Tribut\u00e0ria, ha d&#8217;utilitzar-se el model 771 (&#8220;Autoliquidaci\u00f3 de quotes de conceptes i exercicis sense model disponible en la Seu electr\u00f2nica&#8221;).<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">\u00c9s crucial estar ben informat i actuar amb dilig\u00e8ncia per a evitar inc\u00f3rrer en delictes fiscals. Si t\u00e9 qualsevol dubte o necessita assessorament, no dubti a contactar amb el nostre despatx. Estem a la seva disposici\u00f3 per a ajudar-lo a complir amb totes les seves obligacions fiscals de manera adequada i evitar aix\u00ed riscos innecessaris.<\/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\/\" target=\"_blank\" rel=\"noopener\">Assessoria fiscal<\/a><\/span><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;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":"<p>Si un contribuent defrauda m\u00e9s de 120.000 euros i Hisenda el detecta, corre el risc de ser condemnat per delicte <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9037202,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,897],"tags":[],"class_list":["post-9037189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quan es considera delicte fiscal? 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