{"id":2000,"date":"2017-02-16T20:59:30","date_gmt":"2017-02-16T18:59:30","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/pla-de-control-tributari-2017\/"},"modified":"2017-02-16T20:59:30","modified_gmt":"2017-02-16T18:59:30","slug":"pla-de-control-tributari-2017","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/pla-de-control-tributari-2017\/","title":{"rendered":"&#8220;Pla de control tributari 2017&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\">Com cada any, en el BOE del dia 23-01-2017 s&#8217;ha publicat la <em><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/01\/27\/pdfs\/BOE-A-2017-871.pdf\">Resoluci\u00f3 de 19 de gener de 2017<\/a>,<\/span><\/span><\/em> de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner del 2017, que fixa cinc l\u00ednies d&#8217;actuacions per atallar el frau fiscal i millorar la recaptaci\u00f3: control de grans fortunes, frau en l&#8217;IVA, elusi\u00f3 fiscal de multinacionals, economia digital i prevenci\u00f3 i control del frau en la fase recaptat\u00f2ria. Destaquem que entre les principals l\u00ednies d&#8217;actuaci\u00f3 s&#8217;inclou les seg\u00fcents:<\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline; color: #3366ff;\">Frau de l&#8217;IVA en la venda al detall:<\/span> Es refor\u00e7ar\u00e0 les visites a establiments amb venda al p\u00fablic per lluitar contra el frau en l&#8217;IVA<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Grans fortunes<\/span><\/span>: S&#8217;impulsar\u00e0 el seguiment, control i an\u00e0lisi dels grans patrimonis, a m\u00e9s de l\u2019elusi\u00f3 fiscal de les multinacionals.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Frau en l&#8217;economia digital:<\/span><\/span> Es perseguir\u00e0 el frau en l&#8217;economia digital, on l&#8217;Ag\u00e8ncia Tribut\u00e0ria parar\u00e0 esment a les operacions associades a transaccions de comer\u00e7 electr\u00f2nic i an\u00e0lisi de nous mitjans de pagament com les criptomonedes, plataformes mediadores de pagament o pagaments des de dispositius m\u00f2bils.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Signes externs de riquesa:<\/span><\/span> Es potenciar\u00e0 l&#8217;an\u00e0lisi de la capacitat adquisitiva real dels contribuents, combinant el contrast de la informaci\u00f3 declarada sobre b\u00e9ns i drets amb informaci\u00f3 sobre gesti\u00f3 de comptes corrents i inconsist\u00e8ncies amb la seva titularitat formal, beneficiaris de targetes de cr\u00e8dit emeses tant a Espanya com a l&#8217;estranger i \u00fas d&#8217;efectiu, alhora que es mantenen les actuacions per verificar el compliment de la limitaci\u00f3 de pagaments en efectiu.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Ocultaci\u00f3 de vendes:<\/span><\/span> Es refor\u00e7ar\u00e0 l&#8217;an\u00e0lisi dels programes inform\u00e0tics comercials que possibilitin la ocultaci\u00f3 de vendes.<\/li>\n<li><span style=\"text-decoration: underline; color: #3366ff;\">Persecuci\u00f3 dels deutors<\/span>: Ser\u00e0 prioritari el seguiment continuat de deutors amb elevats imports deguts, mitjan\u00e7ant una recerca patrimonial exhaustiva i permanent, aix\u00ed com un control sistem\u00e0tic dels seus deutes pendents amb la finalitat d&#8217;estar en plena disposici\u00f3 per efectuar-ne el cobrament.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Seguiment d&#8217;insolv\u00e8ncies aparents:<\/span><\/span> Es far\u00e0 un seguiment d&#8217;insolv\u00e8ncies aparents, impulsant les accions penals que, si escau, corresponguin, i es procedir\u00e0 a la revisi\u00f3 de la situaci\u00f3 de deutors pr\u00e8viament declarats fallits, comprovant si la seva situaci\u00f3 patrimonial permet la realitzaci\u00f3 del cobrament pr\u00e8viament frustrat per insolv\u00e8ncia.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-637\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg\" alt=\"fiscalcomptable1\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><em><strong><span style=\"color: #3366ff;\">Som assessors fiscals i comptables. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a antoninavarrro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o carlesvilanova@rm-assessors.cat.<\/span> <\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Com cada any, en el BOE del dia 23-01-2017 s&#8217;ha publicat la Resoluci\u00f3 de 19 de gener de 2017, de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner del 2017, que fixa cinc l\u00ednies d&#8217;actuacions per atallar el frau fiscal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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