{"id":12014,"date":"2024-03-18T11:52:39","date_gmt":"2024-03-18T10:52:39","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12014"},"modified":"2024-03-18T19:11:53","modified_gmt":"2024-03-18T18:11:53","slug":"on-posara-el-focus-hisenda-en-el-2024","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/on-posara-el-focus-hisenda-en-el-2024\/","title":{"rendered":"On posar\u00e0 el focus Hisenda en el 2024?"},"content":{"rendered":"

Com en anys anteriors, en el BOE del dia 29 de febrer de 2024 s’ha publicat la Resoluci\u00f3 de 21 de febrer de 2024<\/a><\/span><\/em>, de la Direcci\u00f3 General de l’AEAT, on es publiquen les directrius generals del Pla general de control tributari i duaner de 2024.<\/p>\n

\n

Destaquem els seg\u00fcents extrems del Pla general de control tributari i duaner de 2024.<\/p>\n

Actuacions de control general sobre els contribuents<\/h3>\n
    \n
  • Societats instrumentals:<\/strong>\u00a0Se seguir\u00e0 amb la comprovaci\u00f3 d’aquelles entitats que han estat creades instrumentalment<\/strong> amb l’\u00fanica fi d’emetre factures irregulars per a ser dedu\u00efdes per societats operatives.<\/li>\n
  • Bens ocults<\/strong>:\u00a0Es prestar\u00e0 especial atenci\u00f3 a la investigaci\u00f3 de b\u00e9ns que apareixen ocults quant a la seva titularitat real<\/strong> dins de la informaci\u00f3 relacionada amb les activitats pr\u00f2pies de les fundacions<\/strong>.<\/li>\n
  • Moviments i esquemes societaris<\/strong>:\u00a0Es prestar\u00e0 especial atenci\u00f3 als moviments i esquemes societaris que tenen per objecte la conversi\u00f3 de rendes ordin\u00e0ries en plusv\u00e0lues o participaci\u00f3 en beneficis<\/strong> a fi de reduir el gravamen.<\/li>\n
  • Bens de luxe<\/strong>:\u00a0Es controlar\u00e0 la falsa afectaci\u00f3 a l’activitat econ\u00f2mica de b\u00e9ns de luxe<\/strong> (habitatges o segones resid\u00e8ncies, aeronaus, embarcacions o autom\u00f2bils d’alta gamma) o de serveis relacionats amb el sector del luxe<\/strong> per part de persones jur\u00eddiques l’activitat de les quals no es trobi vinculada amb l’aprofitament o arrendament d’aquests b\u00e9ns.<\/li>\n
  • Moviments societaris:<\/strong>\u00a0Les operacions cl\u00e0ssiques que envolten qualsevol societat de capital (constituci\u00f3, augment i reducci\u00f3 de capital, dissoluci\u00f3 i liquidaci\u00f3, separaci\u00f3 de socis, etc.)<\/strong> seran objecte d’un seguiment particular a fi que no serveixin de cobertura per a dissimular les capacitats econ\u00f2miques dels seus propietaris en l’IRPF, o serveixin de refugi de rendes opaques.<\/li>\n
  • Economia submergida<\/strong>:\u00a0L’AEAT mantindr\u00e0 la pres\u00e8ncia en aquells sectors i models de negoci en els quals s’apreci\u00ef alt risc d’exist\u00e8ncia d’economia submergida, amb especial atenci\u00f3 a l’\u00fas intensiu d’efectiu o a l’\u00fas de m\u00e8todes electr\u00f2nics de pagament<\/strong> radicats a l’estranger que evitin les obligacions de subministrament d’informaci\u00f3. L’\u00fas d’efectiu per sobre dels m\u00e0xims admesos per la norma tamb\u00e9 ser\u00e0 objecte d’atenci\u00f3.<\/li>\n
  • Mitjans de cobrament en efectiu<\/strong>:\u00a0S’intensificaran els controls sobre aquelles empreses que utilitzin mitjans de cobrament que es trobin al marge de les obligacions de subministrament d’informaci\u00f3 de pagaments per mitj\u00e0 de targeta de d\u00e8bit i cr\u00e8dit<\/strong>, per a evitar que la utilitzaci\u00f3 d’aquests mitjans de pagament alternatius constitueixi una via d’elusi\u00f3 o frau.<\/li>\n
  • Monedes virtuals:<\/strong>\u00a0Seguiran les captacions d’informaci\u00f3 relatives a empreses intermedi\u00e0ries de la inversi\u00f3 i pagament en monedes virtuals<\/strong>, per a augmentar el coneixement dels inversors d’aquesta mena de criptoactius, la font de la seva renda i patrimoni, aix\u00ed com la possible exist\u00e8ncia de rendiments o plusv\u00e0lues obtingudes d’aquestes inversions.<\/li>\n<\/ul>\n

    Impost sobre la renda de les persones f\u00edsiques (IRPF)<\/h3>\n
      \n
    • Avisos als contribuents:<\/strong> Es posar\u00e0 en marxa una campanya d’avisos als contribuents<\/strong> informant-los d’incid\u00e8ncies perqu\u00e8 puguin procedir a corregir-les mitjan\u00e7ant la presentaci\u00f3 d’una declaraci\u00f3 complement\u00e0ria.<\/li>\n
    • No declarants:<\/strong>\u00a0Es duran a terme actuacions en les quals es controlar\u00e0 als no declarants en l’IRPF, en l’impost sobre societats i en l’IVA<\/strong>.<\/li>\n<\/ul>\n

      IVA<\/h3>\n
        \n
      • Bens d’inversi\u00f3<\/strong>:\u00a0Es faran actuacions de control dirigides a verificar que, despr\u00e9s d’una sol\u00b7licitud de devoluci\u00f3 de l’IVA per la construcci\u00f3 o adquisici\u00f3 de b\u00e9ns d’inversi\u00f3, no es produeix un canvi d’afectaci\u00f3 o dest\u00ed del b\u00e9<\/strong> que determini la improced\u00e8ncia de la deducci\u00f3 aplicada o que el b\u00e9 d’inversi\u00f3 no hagi de ser objecte de regularitzaci\u00f3.<\/li>\n
      • Societats interposades<\/strong>: Es faran actuacions per corregir les situacions en les quals en l’adquisici\u00f3 o construcci\u00f3 de b\u00e9ns d’inversi\u00f3 s’interposen societats<\/strong> amb l’\u00fanic prop\u00f2sit d’aconseguir la plena deducci\u00f3 de les quotes suportades quan l’usuari efectiu dels b\u00e9ns no hauria tingut dret a la seva deducci\u00f3 plena.<\/li>\n
      • Tipus redu\u00eft de l’IVA<\/strong>: Es faran actuacions de comprovaci\u00f3 i investigaci\u00f3 dirigides al control de l’ab\u00fas en la utilitzaci\u00f3 del tipus redu\u00eft d’IVA en les prestacions de serveis<\/strong> que comporten una aportaci\u00f3 rellevant de subministraments per part de qui executa aquests serveis. La inspecci\u00f3 dels tributs incidir\u00e0 en expedients en els quals existeixin bases imposables negatives, cr\u00e8dits fiscals en base o quota pendents de compensar o d’aplicar.<\/li>\n<\/ul>\n

        \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

        Com en anys anteriors, en el BOE del dia 29 de febrer de 2024 s’ha publicat la Resoluci\u00f3 de 21 de febrer de 2024, de la Direcci\u00f3 General de l’AEAT, on es publiquen les directrius generals del Pla general de control tributari i duaner de 2024. Destaquem els seg\u00fcents extrems del Pla general de control […]<\/p>\n","protected":false},"author":18,"featured_media":4119,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41],"tags":[2782,2781,365],"class_list":["post-12014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-control-sobre-contribuents","tag-inspeccions-hisenda-2024","tag-pla-control-tributari"],"acf":[],"yoast_head":"\nOn posar\u00e0 el focus Hisenda en el 2024? | RM Assessors<\/title>\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.rm-assessors.cat\/en\/on-posara-el-focus-hisenda-en-el-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"On posar\u00e0 el focus Hisenda en el 2024? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Com en anys anteriors, en el BOE del dia 29 de febrer de 2024 s’ha publicat la Resoluci\u00f3 de 21 de febrer de 2024, de la Direcci\u00f3 General de l’AEAT, on es publiquen les directrius generals del Pla general de control tributari i duaner de 2024. 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