{"id":12663,"date":"2024-06-21T10:45:27","date_gmt":"2024-06-21T08:45:27","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12663"},"modified":"2024-06-21T11:03:23","modified_gmt":"2024-06-21T09:03:23","slug":"compte-amb-el-delicte-fiscal","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/compte-amb-el-delicte-fiscal\/","title":{"rendered":"Compte amb el delicte fiscal"},"content":{"rendered":"
Si un contribuent defrauda m\u00e9s de 120.000 euros i Hisenda el detecta, corre el risc de ser condemnat per delicte fiscal.<\/h5>\n
\n

El delicte de frau fiscal <\/strong>est\u00e0 regulat en l’article 305.1 del Codi Penal.<\/p>\n

A continuaci\u00f3, els volem detallar alguns aspectes essencials que heu de con\u00e8ixer per evitar inc\u00f3rrer en aquest delicte.<\/p>\n

Definici\u00f3 de delicte fiscal<\/strong><\/h3>\n

El Codi Penal estableix que es considera delicte fiscal contra la Hisenda P\u00fablica quan el benefici fiscal indegudament obtingut o la quantitat deixada d’ingressar superen els 120.000 euros<\/strong> en cada exercici fiscal, o quan es produeix un fet imposable que ha de ser liquidat<\/strong>. Aquest llindar, encara que elevat, \u00e9s crucial per a distingir entre un simple error o infracci\u00f3 administrativa i un delicte fiscal.<\/p>\n

L\u00edmits per a la Hisenda Europea<\/strong><\/h3>\n

En el cas de la Hisenda Europea, el l\u00edmit \u00e9s de 100.000 euros en un any natural, segons l’article 305.3 del Codi Penal. Aix\u00f2 significa que qualsevol frau que excedeixi aquest import en relaci\u00f3 amb impostos europeus tamb\u00e9 \u00e9s considerat delicte fiscal.<\/p>\n

Requisits per a la configuraci\u00f3 del delicte fiscal<\/strong><\/h3>\n

Perqu\u00e8 es configuri un delicte fiscal, cal que es compleixin els seg\u00fcents requisits simult\u00e0niament:<\/p>\n

    \n
  1. Impost deixat d’ingressar:<\/strong> s’hagi deixat d’ingressar un impost, no s’hagi practicat una retenci\u00f3, s’hagi obtingut una devoluci\u00f3 de manera improcedent o s’hagi gaudit d’un benefici fiscal que no corresponia.<\/li>\n<\/ol>\n
      \n
    1. Intenci\u00f3 de defraudar:<\/strong> hi ha d’haver la intenci\u00f3 de defraudar.<\/li>\n<\/ol>\n
        \n
      1. Quantia defraudada:<\/strong> la quantia defraudada ha d’excedir de 120.000 euros per exercici i impost.<\/li>\n<\/ol>\n

        Actuaci\u00f3 de l’Administraci\u00f3 Tribut\u00e0ria: informar el Ministeri Fiscal<\/strong><\/h3>\n

        Quan l’Administraci\u00f3 Tribut\u00e0ria detecta la possible comissi\u00f3 d’un delicte fiscal, ha de remetre l’expedient al Ministeri Fiscal. En aquest punt, si s’ha iniciat un procediment sancionador, es considerar\u00e0 concl\u00f2s en remetre’s l’expedient al Ministeri Fiscal, sense perjudici que se’n pugui iniciar un nou posteriorment.<\/p>\n

        Procediment sancionador<\/strong><\/h3>\n

        Si no s’aprecia delicte, l’Administraci\u00f3 Tribut\u00e0ria comen\u00e7ar\u00e0, si escau, un procediment sancionador administratiu basat en els fets provats pels tribunals. Aix\u00f2 garanteix que, en abs\u00e8ncia d’intencionalitat fraudulenta, no es consideri delicte encara que la defraudaci\u00f3 superi els 120.000 euros.<\/p>\n

        Exemples de conductes sancionables<\/strong><\/h3>\n

        Hisenda pot considerar que hi ha intenci\u00f3 de defraudar en casos com:<\/p>\n

          \n
        • Ocultaci\u00f3 d’ingressos:<\/strong> no declarar ingressos obtinguts.<\/li>\n<\/ul>\n
            \n
          • Creaci\u00f3 fict\u00edcia de beneficis fiscals:<\/strong> simular despeses o beneficis inexistents.<\/li>\n<\/ul>\n
              \n
            • Factures falses:<\/strong> emissi\u00f3 o \u00fas de factures falses.<\/li>\n<\/ul>\n

              En contrast, no es considera delicte si, per exemple, una empresa dedueix despeses que no s\u00f3n fiscalment dedu\u00efbles, per\u00f2 existeixen realment, ja que no hi ha intenci\u00f3 de defraudar.<\/p>\n

              Penes per delicte fiscal<\/strong><\/h3>\n

              Les penes per delicte fiscal poden ser molt elevades i, en el cas de persones f\u00edsiques, poden incloure condemnes de pres\u00f3. A m\u00e9s, encara que la possibilitat d’iniciar una inspecci\u00f3 i sancionar prescriu al cap de quatre anys, si hi ha delicte fiscal el termini de prescripci\u00f3 \u00e9s de cinc anys (deu anys en cas de delicte agreujat).<\/p>\n

              Regularitzaci\u00f3 per a evitar riscos<\/strong><\/h3>\n

              Per evitar inc\u00f3rrer en delicte fiscal, \u00e9s fonamental regularitzar la situaci\u00f3 tribut\u00e0ria. Si desitgeu fer-ho volunt\u00e0riament s’ha de fer el seg\u00fcent<\/p>\n

                \n
              • Presentar una declaraci\u00f3 complement\u00e0ria:<\/strong> satisfer la quota no ingressada abans de rebre una notificaci\u00f3 d’Hisenda evita sancions, per\u00f2 no elimina el risc de delicte fiscal si l’import supera els 120.000 euros.<\/span><\/li>\n
              • Satisfer la\u00a0 quota deixada d’ingressar, m\u00e9s el rec\u00e0rrec per ingr\u00e9s fora de termini i els interessos de demora.<\/li>\n
              • Es pot\u00a0aplicar una reducci\u00f3 del 25% per r\u00e0pid pagament.<\/li>\n
              • S’ha de presentar tantes declaracions complement\u00e0ries com exercicis que es regularitzi<\/li>\n<\/ul>\n

                Conclusi\u00f3<\/strong><\/h3>\n

                \u00c9s crucial estar ben informat i actuar amb dilig\u00e8ncia per a evitar inc\u00f3rrer en delictes fiscals. Si t\u00e9 qualsevol q\u00fcesti\u00f3 o necessita assessorament, no dubti a contactar amb el nostre despatx. Estem a la seva disposici\u00f3 per a ajudar-lo a complir amb totes les seves obligacions fiscals de manera adequada i evitar aix\u00ed riscos innecessaris.<\/p>\n

                \"\"<\/p>\n

                Som Assessors Fiscals i Advocats. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per cor reu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

                Si un contribuent defrauda m\u00e9s de 120.000 euros i Hisenda el detecta, corre el risc de ser condemnat per delicte fiscal. El delicte de frau fiscal est\u00e0 regulat en l’article 305.1 del Codi Penal. A continuaci\u00f3, els volem detallar alguns aspectes essencials que heu de con\u00e8ixer per evitar inc\u00f3rrer en aquest delicte. Definici\u00f3 de delicte […]<\/p>\n","protected":false},"author":18,"featured_media":12660,"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":[21,41,16],"tags":[2845,2844,2843],"class_list":["post-12663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-codi-penal-fiscal","tag-concepte-delicte-fiscal","tag-prevenir-delicte-fiscal"],"acf":[],"yoast_head":"\nCompte amb el delicte fiscal | 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\/es\/compte-amb-el-delicte-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compte amb el delicte fiscal | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Si un contribuent defrauda m\u00e9s de 120.000 euros i Hisenda el detecta, corre el risc de ser condemnat per delicte fiscal. 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