{"id":9039048,"date":"2025-07-16T07:00:16","date_gmt":"2025-07-16T07:00:16","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039048"},"modified":"2025-07-10T15:34:31","modified_gmt":"2025-07-10T15:34:31","slug":"recordi-sol%c2%b7licitar-els-dies-de-cortesia-aeatrecordi-sol%c2%b7licitar-els-dies-de-cortesia-aeat","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/recordi-sol%c2%b7licitar-els-dies-de-cortesia-aeatrecordi-sol%c2%b7licitar-els-dies-de-cortesia-aeat\/","title":{"rendered":"Recordi sol\u00b7licitar \u201cels dies de cortesia\u201d AEAT"},"content":{"rendered":"\t\t
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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. La seva empresa pot seleccionar fins a 30 dies naturals a l'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...<\/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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Volem recordar-los que Hisenda pot notificar durant tot el per\u00edode d’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 la AEAT quan es tracti dels seg\u00fcents obligats tributaris:<\/p>

  • Les persones jur\u00eddiques.<\/li>
  • Les entitats sense personalitat jur\u00eddica.<\/li>
  • 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’aquesta activitat professional. En tot cas, dins d’aquest col\u00b7lectiu s’entendran inclosos els notaris i registradors de la propietat i mercantils.<\/li>
  • Els qui representin a un interessat que estigui obligat a relacionar-se electr\u00f2nicament amb l’Administraci\u00f3.<\/li>
  • 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’empleat p\u00fablic, en la forma en qu\u00e8 es determini reglament\u00e0riament per cada Administraci\u00f3.<\/li>
  • Contribuents inscrits en el Registre de Grans Empreses.<\/li>
  • Contribuents que tributin en el R\u00e8gim de Consolidaci\u00f3 Fiscal de l’Impost de societats.<\/li>
  • Contribuents que tributin en el R\u00e8gim especial del Grup d’Entitats de l’IVA.<\/li>
  • Contribuents inscrits en el Registre de Devoluci\u00f3 Mensual de l’IVA (REDEME).<\/li>
  • Contribuents amb autoritzaci\u00f3 per a presentar declaracions duaneres mitjan\u00e7ant el sistema de transmissi\u00f3 electr\u00f2nica de dades (EDI).<\/li><\/ul>

    \u00a0<\/span>Aix\u00ed, en funci\u00f3 del tipus de via que utilitzi l’Ag\u00e8ncia Estatal de l’Administraci\u00f3 Tribut\u00e0ria (AEAT) s’obren diferents possibilitats per als contribuents.<\/p>

    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’Administraci\u00f3 Tribut\u00e0ria no podr\u00e0 posar a la disposici\u00f3 dels subjectes passius notificacions en aquesta adre\u00e7a.<\/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

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    M'avisen si he rebut una comunicaci\u00f3 o notificaci\u00f3 electr\u00f2nica?<\/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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    Si vost\u00e8 t\u00e9 una SA o SL, actualment ja estar\u00e0 rebent les notificacions d’Hisenda de manera electr\u00f2nica. En aquest sentit, recordi:<\/p>

    • Aquestes notificacions s’entenen realitzades quan s’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.<\/li>
    • Per tant, pot succeir que aquest pr\u00f2xim mes d’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.<\/li><\/ul>

      Per a evitar aquest risc, recordi que vost\u00e8 pot seleccionar fins a 30 dies naturals a l’any, consecutius o no, durant els quals Hisenda no pot dipositar notificacions en la seva b\u00fastia electr\u00f2nica (els “dies de cortesia”).<\/p>

      Tingui present que, si la seva empresa tanca tot el mes d’agost, inici\u00ef el termini de cortesia el dia 1 d’agost i finalitzi-ho el 23 d’aquest mes. En disposar dels deu dies de marge indicats, encara que rebi una notificaci\u00f3 el dia 24 d’agost encara ser\u00e0 a temps d’accedir a ella quan torni al treball a principis de setembre, sense perdre cap dia per a contestar-la. D’aquesta manera encara li quedaran alguns dies que podr\u00e0 repartir durant la resta de l’any.<\/p>

      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.<\/p>

      A causa de la proximitat del per\u00edode vacacional, els aconsellem que realitzin aquesta comunicaci\u00f3 a l’Administraci\u00f3 Tribut\u00e0ria per a evitar que aquesta posi a la disposici\u00f3 dels obligats tributaris notificacions electr\u00f2niques.<\/p>

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

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

      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.<\/p>\n","protected":false},"author":1,"featured_media":9039043,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9039048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nRecordi sol\u00b7licitar \u201cels dies de cortesia\u201d AEAT - gremicat<\/title>\n<meta name=\"description\" content=\"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<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\/recuerde-solicitar-los-dias-de-cortesia-aeat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recordi sol\u00b7licitar \u201cels dies de cortesia\u201d AEAT - gremicat\" \/>\n<meta property=\"og:description\" content=\"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<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/recuerde-solicitar-los-dias-de-cortesia-aeat\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-16T07:00:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/07\/businessman-refusing-money-that-comes-with-agreeme-2025-02-21-02-31-12-utc-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1708\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/recuerde-solicitar-los-dias-de-cortesia-aeat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/recuerde-solicitar-los-dias-de-cortesia-aeat\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Recordi sol\u00b7licitar \u201cels dies de cortesia\u201d AEAT\",\"datePublished\":\"2025-07-16T07:00:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/recuerde-solicitar-los-dias-de-cortesia-aeat\\\/\"},\"wordCount\":728,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/recuerde-solicitar-los-dias-de-cortesia-aeat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/businessman-refusing-money-that-comes-with-agreeme-2025-02-21-02-31-12-utc-scaled.jpg\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/recuerde-solicitar-los-dias-de-cortesia-aeat\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/recuerde-solicitar-los-dias-de-cortesia-aeat\\\/\",\"name\":\"Recordi sol\u00b7licitar \u201cels dies de cortesia\u201d AEAT - 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