{"id":12847,"date":"2024-08-12T09:37:41","date_gmt":"2024-08-12T07:37:41","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12847"},"modified":"2024-08-12T10:11:06","modified_gmt":"2024-08-12T08:11:06","slug":"quan-prescriuen-els-deutes-tributaris","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/quan-prescriuen-els-deutes-tributaris\/","title":{"rendered":"Quan prescriuen els deutes tributaris?"},"content":{"rendered":"<h5>El termini de quatre anys de prescripci\u00f3 del dret de l&#8217;Administraci\u00f3 per a liquidar el deute tributari\u00a0 s&#8217;ha de computar de data a data amb independ\u00e8ncia que l&#8217;\u00faltim dia d&#8217;aquest termini sigui h\u00e0bil o inh\u00e0bil.<\/h5>\n<hr \/>\n<h3>Regla general. Termini de quatre anys.<\/h3>\n<ul>\n<li>Hisenda disposa d&#8217;un termini de quatre anys per comprovar l&#8217;autoliquidaci\u00f3 d&#8217;un impost presentada pel contribuent.<\/li>\n<li>Aquest termini tamb\u00e9 aplica perqu\u00e8 el contribuent pugui rectificar aquesta autoliquidaci\u00f3.<\/li>\n<li>El c\u00f2mput d&#8217;aquest termini comen\u00e7a l&#8217;endem\u00e0 a la fi del termini reglamentari per presentar la declaraci\u00f3, independentment de si es va presentar abans d&#8217;aquest termini.<\/li>\n<li>En la sent\u00e8ncia del 17 d&#8217;abril de 2024, el Tribunal Suprem (TS) ha establert com a doctrina que el termini de quatre anys de prescripci\u00f3 s&#8217;ha de computar de data a data amb independ\u00e8ncia que l&#8217;\u00faltim dia d&#8217;aquest termini sigui h\u00e0bil o inh\u00e0bil.<\/li>\n<\/ul>\n<h3>Terminis especials. Deu anys per a comprovar bases i deduccions.<\/h3>\n<p>Per a la comprovaci\u00f3 de bases o quotes compensades o pendents de compensaci\u00f3, aix\u00ed com deduccions aplicades o pendents d&#8217;aplicaci\u00f3, Hisenda pot iniciar una comprovaci\u00f3 en el termini de deu anys des que es van generar i van declarar. \u00c9s crucial que el contribuent conservi l&#8217;autoliquidaci\u00f3 i la comptabilitat fins que prescrigui el termini de comprovaci\u00f3 de l&#8217;\u00faltim exercici en el qual es compensin les bases o quotes i s&#8217;apliquin les deduccions.<\/p>\n<h3>Sup\u00f2sits d&#8217;interrupci\u00f3 del termini de prescripci\u00f3<\/h3>\n<p>&nbsp;<\/p>\n<h4>Interrupci\u00f3 per part d&#8217;Hisenda:<\/h4>\n<ul>\n<li><span style=\"font-size: 16px;\">El termini de prescripci\u00f3 s&#8217;interromp i el c\u00f2mput dels quatre anys es reinicia si Hisenda notifica qualsevol actuaci\u00f3 relacionada amb la declaraci\u00f3,\u00a0 fins i tot si la resoluci\u00f3 \u00e9s favorable al contribuent.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">La interrupci\u00f3 tamb\u00e9 es produeix si Hisenda inicia una comprovaci\u00f3 sobre obligacions connectades amb un impost espec\u00edfic. Per exemple, si Hisenda considera que unes certes despeses no s\u00f3n dedu\u00efbles en l&#8217;impost sobre societats, tamb\u00e9 pot considerar que l&#8217;IVA suportat per aquestes despeses no \u00e9s dedu\u00efble, interrompent aix\u00ed el termini de prescripci\u00f3 de l&#8217;IVA.<\/span><\/li>\n<\/ul>\n<h4>Interrupci\u00f3 per part del contribuent<strong>:<\/strong><\/h4>\n<p>El contribuent pot interrompre el termini de prescripci\u00f3 mitjan\u00e7ant actes propis, com presentar una declaraci\u00f3 complement\u00e0ria, rectificar una autoliquidaci\u00f3, o interposar una reclamaci\u00f3 o recurs relatiu a una declaraci\u00f3 liquidada per Hisenda. En aquest cas el termini de prescripci\u00f3 tamb\u00e9 es reinicia.<\/p>\n<h4>Ampliaci\u00f3 del termini de prescripci\u00f3.<\/h4>\n<p>El termini de prescripci\u00f3 per a incentius que depenen del compliment d&#8217;una condici\u00f3 futura tamb\u00e9 es pot ampliar. Per exemple, la llibertat d&#8217;amortitzaci\u00f3 per creaci\u00f3 d&#8217;ocupaci\u00f3 dep\u00e8n de l&#8217;augment i manteniment de l&#8217;ocupaci\u00f3 durant els dos exercicis seg\u00fcents. Si la condici\u00f3 es compleix en 2024, Hisenda podr\u00e0 comprovar fins al 25 de juliol de 2029 (quan prescriu l&#8217;Impost de Societats de 2024).<\/p>\n<h3>Conclusi\u00f3<\/h3>\n<p>\u00c9s fonamental estar al corrent d&#8217;aquests terminis i sup\u00f2sits per a una adequada planificaci\u00f3 i gesti\u00f3 tribut\u00e0ria. Recordin que el termini de prescripci\u00f3 de quatre anys es pot iniciar de nou en cas d&#8217;una comprovaci\u00f3 d&#8217;Hisenda o si la seva empresa realitza accions espec\u00edfiques com presentar una rectificativa.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7293\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF-300x216.jpg\" alt=\"\" width=\"300\" height=\"216\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF-300x216.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF.jpg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>El termini de quatre anys de prescripci\u00f3 del dret de l&#8217;Administraci\u00f3 per a liquidar el deute tributari\u00a0 s&#8217;ha de computar de data a data amb independ\u00e8ncia que l&#8217;\u00faltim dia d&#8217;aquest termini sigui h\u00e0bil o inh\u00e0bil. Regla general. Termini de quatre anys. Hisenda disposa d&#8217;un termini de quatre anys per comprovar l&#8217;autoliquidaci\u00f3 d&#8217;un impost presentada pel [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":12844,"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":[2888,2889,2887],"class_list":["post-12847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-comput-termini-prescripcio","tag-prescripcio-iva-irpf","tag-termini-prescripcio-impostos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quan prescriuen els deutes tributaris? | 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\/quan-prescriuen-els-deutes-tributaris\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quan prescriuen els deutes tributaris? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El termini de quatre anys de prescripci\u00f3 del dret de l&#8217;Administraci\u00f3 per a liquidar el deute tributari\u00a0 s&#8217;ha de computar de data a data amb independ\u00e8ncia que l&#8217;\u00faltim dia d&#8217;aquest termini sigui h\u00e0bil o inh\u00e0bil. Regla general. Termini de quatre anys. 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