{"id":14705,"date":"2026-04-01T18:22:04","date_gmt":"2026-04-01T16:22:04","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14705"},"modified":"2026-04-01T19:00:10","modified_gmt":"2026-04-01T17:00:10","slug":"on-posara-el-focus-hisenda-en-el-2026","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/on-posara-el-focus-hisenda-en-el-2026\/","title":{"rendered":"On posar\u00e0 el focus Hisenda en el 2026?"},"content":{"rendered":"
Entre les principals l\u00ednies d’actuaci\u00f3 del Pla anual de control tributari i duaner de 2026. Hi haur\u00e0 m\u00e9s creuament de dades i focus en economia submergida.<\/h5>\n
\n

Com cada any, al BOE del dia 12 de mar\u00e7 de 2026 s’ha publicat la Resoluci\u00f3 d’11 de mar\u00e7 de 2026<\/em><\/a>, de la Direcci\u00f3 General de l’AEAT, on es publiquen les directrius generals del citat Pla general de control tributari i duaner de 2026.<\/p>\n

Destaquem les seg\u00fcents mesures:<\/p>\n

Control del comer\u00e7 electr\u00f2nic i plataformes digitals<\/h4>\n

Es creur\u00e0 informaci\u00f3 de plataformes (DAC7) amb pagaments transfronterers (CESOP) i duanes. Es vigilar\u00e0 venedors que aparenten ser a la UE sense pres\u00e8ncia real per a eludir l’IVA.<\/p>\n

    \n
  • Atenci\u00f3.<\/strong> Operadors a Amazon, Wallapop o similars, reviseu r\u00e8gims de finestreta \u00fanica i operacions intracomunit\u00e0ries -les visites i creuaments seran habituals.<\/li>\n<\/ul>\n

    Supervisi\u00f3 de neobancs, xarxes socials i economia submergida<\/h4>\n

    Es vigilar\u00e0 creadors de contingut en xarxes i negocis sense TPV o que no admeten targeta<\/strong>.<\/p>\n

      \n
    • Atenci\u00f3.<\/strong> Si useu Revolut o similars per a canalitzar ingressos, o rebutgeu pagaments electr\u00f2nics, espereu comunicacions preventives o comprovacions formals.\u200b<\/li>\n<\/ul>\n

      Intensificaci\u00f3 del control d’arrendaments i immobiliari<\/h4>\n

      Es posar\u00e0 el focus en la comercialitzaci\u00f3\/intermediaci\u00f3, lloguers tur\u00edstics via plataformes.<\/p>\n

        \n
      • Atenci\u00f3.<\/strong> Propietaris de pisos a Airbnb o Booking, i promotores: els creuaments amb\u00a0 plataformes detectaran discrep\u00e0ncies en rendiments declarats.\u200b\u200b<\/li>\n<\/ul>\n

        Control sobre patrimonis elevats i societats interposades<\/h4>\n

        An\u00e0lisi de persones f\u00edsiques amb estils de vida no coherents amb rendes\/patrimoni declarat, i societats instrumentals per a despeses personals o eludir IRPF\/patrimoni. Grans empreses i grups fiscals amb xifres “cridanerament baixes” o sense operacions reals.<\/p>\n

          \n
        • Atenci\u00f3.<\/strong> Si teniu cotxes de luxe o feu viatges no quadren amb els ingressos declarats, o useu empreses per a pagar hipoteques privades, podeu ser subjectes d’una revisi\u00f3 patrimonial.\u200b<\/li>\n<\/ul>\n

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          Entre les principals l\u00ednies d’actuaci\u00f3 del Pla anual de control tributari i duaner de 2026. Hi haur\u00e0 m\u00e9s creuament de dades i focus en economia submergida. Com cada any, al BOE del dia 12 de mar\u00e7 de 2026 s’ha publicat la Resoluci\u00f3 d’11 de mar\u00e7 de 2026, de la Direcci\u00f3 General de l’AEAT, on es […]<\/p>\n","protected":false},"author":18,"featured_media":14702,"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":[21,16],"tags":[3350,3351,3349],"class_list":["post-14705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-control-fiscal-2026","tag-control-fiscal-duaner","tag-focus-hisenda-2026"],"acf":[],"yoast_head":"\nOn posar\u00e0 el focus Hisenda en el 2026? | 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-2026\/\" \/>\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 2026? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Entre les principals l\u00ednies d’actuaci\u00f3 del Pla anual de control tributari i duaner de 2026. 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