{"id":9037659,"date":"2024-10-02T08:33:30","date_gmt":"2024-10-02T08:33:30","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037659"},"modified":"2024-10-02T08:35:38","modified_gmt":"2024-10-02T08:35:38","slug":"quan-prescriuen-els-deutes-tributaris","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/quan-prescriuen-els-deutes-tributaris\/","title":{"rendered":"Quan prescriuen els deutes tributaris?"},"content":{"rendered":"\t\t
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El termini de quatre anys de prescripci\u00f3 del dret de l’Administraci\u00f3 per a determinar el deute tributari mitjan\u00e7ant l’oportuna liquidaci\u00f3 s’ha de computar de data a data amb independ\u00e8ncia que l’\u00faltim dia d’aquest termini sigui h\u00e0bil o inh\u00e0bil.<\/span><\/p>

En aquesta circular volem informar-los sobre els terminis i condicions sota els quals Hisenda pot comprovar la situaci\u00f3 tribut\u00e0ria de la seva empresa. A continuaci\u00f3, detallem les regles generals, terminis especials i sup\u00f2sits d’interrupci\u00f3 relacionats amb la prescripci\u00f3 de les obligacions tribut\u00e0ries.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Regla General\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Termini de 4 anys.<\/b> Hisenda disposa d’un termini de quatre anys per a comprovar l’autoliquidaci\u00f3 d’un impost presentat per la seva empresa. Aquest termini tamb\u00e9 aplica perqu\u00e8 la seva empresa pugui rectificar aquesta autoliquidaci\u00f3. El c\u00f2mput d’aquest termini comen\u00e7a l’endem\u00e0 a la fi del termini reglamentari per a presentar la declaraci\u00f3, independentment de si aquesta es va presentar abans d’aquest termini.<\/span><\/p>

Exemple: <\/span><\/i>Si la seva empresa presenta la seva declaraci\u00f3 d’Impost de societats (IS) el 10 de juliol, el c\u00f2mput dels quatre anys iniciar\u00e0 el 26 de juliol (endem\u00e0 al final del termini general de presentaci\u00f3).<\/span><\/p>

A la seva sent\u00e8ncia de 17 d’abril de 2024, el Tribunal Suprem (TS) ha establert com a doctrina que el termini de 4 anys de prescripci\u00f3 del dret de l’Administraci\u00f3 per a determinar el deute tributari mitjan\u00e7ant l’oportuna liquidaci\u00f3, previst en l’article 66 de la Llei 58\/2003, General Tribut\u00e0ria, s’ha de computar de data a data amb independ\u00e8ncia que l’\u00faltim dia d’aquest termini sigui h\u00e0bil o inh\u00e0bil.<\/span><\/p>

Terminis especials: 10 anys per a bases i deduccions<\/b>. Per a la comprovaci\u00f3 de bases o quotes compensades o pendents de compensaci\u00f3, aix\u00ed com deduccions aplicades o pendents d’aplicaci\u00f3, Hisenda pot iniciar una comprovaci\u00f3 en el termini de 10 anys des que es van generar i van declarar. \u00c9s crucial que la seva empresa conservi l’autoliquidaci\u00f3 i la comptabilitat fins que prescrigui el termini de comprovaci\u00f3 de l’\u00faltim exercici en el qual es compensin les bases o quotes i s’apliquin les deduccions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Sup\u00f2sits d'interrupci\u00f3\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Interrupci\u00f3 per part d’Hisenda. <\/b>El termini de prescripci\u00f3 s’interromp i el c\u00f2mput dels 4 anys es reinicia si Hisenda notifica qualsevol actuaci\u00f3 relacionada amb la seva declaraci\u00f3. Aix\u00f2 inclou reconeixement, regularitzaci\u00f3, comprovaci\u00f3, inspecci\u00f3, assegurament o liquidaci\u00f3, fins i tot si la resoluci\u00f3 \u00e9s favorable a la seva empresa.<\/span><\/p>

Si Hisenda revisa l’IVA dedu\u00eft per la seva empresa en el quart trimestre de 2022 i la resoluci\u00f3 favorable es notifica el 15 de juliol de 2024, el termini de prescripci\u00f3 s’est\u00e9n fins al 15 de juliol de 2028 per a altres aspectes no revisats pr\u00e8viament.<\/span><\/p>

Obligacions connexes. <\/b>La interrupci\u00f3 tamb\u00e9 ocorre si Hisenda inicia una comprovaci\u00f3 sobre obligacions connectades amb un impost espec\u00edfic. Per exemple, si Hisenda considera que unes certes despeses no s\u00f3n dedu\u00efbles en l’Impost de societats, tamb\u00e9 pot considerar que l’IVA suportat per aquestes despeses no \u00e9s dedu\u00efble, interrompent aix\u00ed el termini de prescripci\u00f3 de l’IVA.<\/span><\/p>

Interrupci\u00f3 per part de l’empresa. <\/b>La seva empresa pot interrompre el termini de prescripci\u00f3 mitjan\u00e7ant actes propis, com presentar una declaraci\u00f3 complement\u00e0ria, rectificar una autoliquidaci\u00f3, o interposar una reclamaci\u00f3 o recurs relatiu a una declaraci\u00f3 liquidada per Hisenda.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Incentius amb condici\u00f3\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ampliaci\u00f3 del termini de prescripci\u00f3<\/b>. El termini de prescripci\u00f3 per a incentius que depenen del compliment d’una condici\u00f3 futura tamb\u00e9 pot ampliar-se. Per exemple, la llibertat d’amortitzaci\u00f3 per creaci\u00f3 d’ocupaci\u00f3 dep\u00e8n de l’augment i manteniment de l’ocupaci\u00f3 durant els dos exercicis seg\u00fcents. Si la condici\u00f3 es compleix en 2024, Hisenda podr\u00e0 comprovar fins al 25 de juliol de 2029 (quan prescriu el IS de 2024).<\/span><\/p>

\u00c9s fonamental estar al corrent d’aquests terminis i sup\u00f2sits per a una adequada planificaci\u00f3 i gesti\u00f3 tribut\u00e0ria. Recordin que el termini de prescripci\u00f3 de 4 anys pot iniciar-se de nou en cas d’una comprovaci\u00f3 d’Hisenda o si la seva empresa realitza accions espec\u00edfiques com presentar una rectificativa.<\/span><\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/span><\/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":"

El termini de quatre anys de prescripci\u00f3 del dret de l’Administraci\u00f3 per a determinar el deute tributari mitjan\u00e7ant l’oportuna liquidaci\u00f3 …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9037662,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,897],"tags":[],"class_list":["post-9037659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat","category-noticies"],"yoast_head":"\nQuan prescriuen els deutes tributaris? - gremicat<\/title>\n<meta name=\"description\" content=\"El termini de quatre anys de prescripci\u00f3 del dret de l'Administraci\u00f3 per a determinar el deute tributari mitjan\u00e7ant l'oportuna liquidaci\u00f3 s'ha de computar de data a data amb independ\u00e8ncia que l'\u00faltim dia d'aquest termini sigui h\u00e0bil o inh\u00e0bil.\" \/>\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\/quan-prescriuen-els-deutes-tributaris\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quan prescriuen els deutes tributaris? 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