{"id":6059,"date":"2021-10-11T10:06:33","date_gmt":"2021-10-11T08:06:33","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/sancions-per-usar-programari-comptable-manipulable-a-partir-de-l11-doctubre-2021\/"},"modified":"2021-10-11T10:06:33","modified_gmt":"2021-10-11T08:06:33","slug":"sancions-per-usar-programari-comptable-manipulable-a-partir-de-l11-doctubre-2021","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/sancions-per-usar-programari-comptable-manipulable-a-partir-de-l11-doctubre-2021\/","title":{"rendered":"Sancions per usar programari comptable manipulable a partir de l\u201911 d\u2019octubre 2021"},"content":{"rendered":"\n
La Llei 11\/2021, de mesures contra el frau fiscal, aprovada el dia 11 de juliol de 2021, prohibeix el programari comptable de doble \u00fas que permet manipular la comptabilitat de les empreses i aut\u00f2noms. Aquesta prohibici\u00f3 afecta als aut\u00f2noms i als empresaris que els utilitzin.<\/h5>\n\n\n\n

Destaquem el seg\u00fcent:<\/p>\n\n\n\n

Nova obligaci\u00f3 a partir del proper dia 11 d’octubre: <\/h3>\n\n\n\n

Els productors, comercialitzadors i usuaris<\/strong> estan obligats a utilitzar programari comptable, de facturaci\u00f3 i de gesti\u00f3 que no permeti alteracions i ocultaci\u00f3 de dades. A partir del moment en que sigui exigit reglament\u00e0riament aquests programes hauran de comptar amb un certificat que aix\u00ed ho acrediti atorgat pel Ministeri d’Hisenda. <\/p>\n\n\n\n

En conseq\u00fc\u00e8ncia, queden prohibits els anomenats programes de doble \u00fas.<\/p>\n\n\n\n

Qu\u00e8 s\u00f3n els programes de doble \u00fas?<\/strong><\/h3>\n\n\n\n

Els programes de doble \u00fas permeten portar una doble comptabilitat. Els m\u00e9s desenvolupats admeten fins i tot la possibilitat d’emetre tiquets amb l’import \u00edntegre d’una compra, per\u00f2 sense que quedi reflectida en la comptabilitat oficial. Aquests programes permeten crear una caixa B amb la qual evadir impostos.<\/p>\n\n\n\n

Els m\u00e9s habituals s\u00f3n coneguts amb el nom de Phantomware que \u00e9s un programari ocult instal\u00b7lat en el TPV. L’usuari accedeix al programa prement un bot\u00f3 o introduint una combinaci\u00f3 de tecles.<\/p>\n\n\n\n

Un altre dels m\u00e9s usats, es denomina Zipper. En aquest cas es tracta d’un programa extern que s’emmagatzema en dispositius extra\u00efbles, com a CD i USB.<\/p>\n\n\n\n

Sancions en cas d’incompliment:<\/h3>\n\n\n\n

L’incompliment d’aquesta obligaci\u00f3, segui per fer-ne \u00fas, sigui per no haver desinstal\u00b7lat encara el programa, constituir\u00e0 una infracci\u00f3 greu i es podr\u00e0 sancionar amb multa de fins a 50.000 euros.<\/p>\n\n\n\n

Aquesta sanci\u00f3 es podria triplicar en els casos en qu\u00e8 s’ocultin ingressos i no es compleixin les especificacions t\u00e8cniques assenyalades. En tal cas la multa seria de fins a 150.000 euros per cada exercici econ\u00f2mic en el qual s’hagin produ\u00eft les vendes ocultes.<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n

Som assessors fiscals. Consulteu-nos sense comprom\u00eds.<\/em><\/h3>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

La Llei 11\/2021, de mesures contra el frau fiscal, aprovada el dia 11 de juliol de 2021, prohibeix el programari comptable de doble \u00fas que permet manipular la comptabilitat de les empreses i aut\u00f2noms. Aquesta prohibici\u00f3 afecta als aut\u00f2noms i als empresaris que els utilitzin.<\/p>\n","protected":false},"author":1,"featured_media":622,"comment_status":"open","ping_status":"open","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":"","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 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":[21,41,16],"tags":[2072,2073,2074],"class_list":["post-6059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-programes-doble-us","tag-prohibicio-doble-us","tag-prohibicio-programes-comptabilitat"],"acf":[],"yoast_head":"\nSancions per usar programari comptable manipulable a partir de l\u201911 d\u2019octubre 2021 | 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\/sancions-per-usar-programari-comptable-manipulable-a-partir-de-l11-doctubre-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sancions per usar programari comptable manipulable a partir de l\u201911 d\u2019octubre 2021 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La Llei 11\/2021, de mesures contra el frau fiscal, aprovada el dia 11 de juliol de 2021, prohibeix el programari comptable de doble \u00fas que permet manipular la comptabilitat de les empreses i aut\u00f2noms. 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