{"id":13644,"date":"2025-03-19T11:21:54","date_gmt":"2025-03-19T10:21:54","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13644"},"modified":"2025-03-19T12:08:14","modified_gmt":"2025-03-19T11:08:14","slug":"on-posara-el-focus-hisenda-en-el-2025","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/on-posara-el-focus-hisenda-en-el-2025\/","title":{"rendered":"On posar\u00e0 el focus Hisenda en el 2025?"},"content":{"rendered":"
Al igual que en anys anteriors, les administracions fiscals han publicat els seus criteris o l\u00ednies d’actuaci\u00f3 durant el 2025. Destaquem que la hisenda estatal posar\u00e0 el focus sobre persones f\u00edsiques els signes externs de riquesa de les quals no coincideixin amb els ingressos i el patrimoni que han declarat. A m\u00e9s, enfocar\u00e0 la seva atenci\u00f3 en la regularitzaci\u00f3 de rendes i guanys vinculats a b\u00e9ns immobles i que la hisenda de la Generalitat posar\u00e0 el focus en la prevenci\u00f3 del frau tributari, l’assist\u00e8ncia als obligats tributaris i la comprovaci\u00f3 del frau.<\/h5>\n
\n

Mentre la hisenda de la Generalitat de Catalunya va publicar el seus criteris en\u00a0 el DOG del 13 de mar\u00e7<\/a><\/em><\/span>, la hisenda estatal ha publicat la Resoluci\u00f3 de 27 de febrer de 2025<\/a><\/em><\/span>, en el BOE del 17 de mar\u00e7.<\/p>\n

Mes enll\u00e0 de les generalitats que son pr\u00f2pies d’aquestes disposicions, destaquem el seg\u00fcent pel que fa a la hisenda de l’Estat.<\/p>\n

Supervisi\u00f3 de criptomonedes i transaccions virtuals<\/strong><\/h3>\n
    \n
  • Control refor\u00e7at sobre la tributaci\u00f3 d’operacions amb criptomonedes.<\/li>\n
  • Identificaci\u00f3 de titulars de criptomonedes a trav\u00e9s de l’intercanvi d’informaci\u00f3 internacional.<\/li>\n
  • Detecci\u00f3 d’irregularitats en l’\u00fas de plataformes de pagament descentralitzades.<\/li>\n<\/ul>\n

    Atenci\u00f3.<\/strong> Hi haur\u00e0 m\u00e9s fiscalitzaci\u00f3 d’operacions amb criptomonedes i encreuament de dades internacionals.<\/p>\n

    Intensificaci\u00f3 del control d’arrendaments tur\u00edstics<\/strong><\/h3>\n
      \n
    • Revisi\u00f3 de contribuents amb ingressos de lloguers tur\u00edstics no declarats.<\/li>\n
    • Intercanvi d’informaci\u00f3 amb comunitats aut\u00f2nomes i plataformes de lloguer.<\/li>\n
    • M\u00e9s fiscalitzaci\u00f3 sobre contribuents estrangers amb propietats a Espanya.<\/li>\n<\/ul>\n

      Atenci\u00f3.<\/strong> Al nou sistema de detecci\u00f3 d’ingressos de lloguers tur\u00edstics no declarats.<\/p>\n

      Control sobre patrimonis elevats i societats interposades<\/strong><\/h3>\n
        \n
      • Revisi\u00f3 de contribuents amb signes externs de riquesa que no coincideixin amb la seva renda declarada.<\/li>\n
      • Fiscalitzaci\u00f3 de societats instrumentals utilitzades per a encobrir rendes personals.<\/li>\n
      • \u00das d’an\u00e0lisi financera avan\u00e7ada per a detectar estructures empresarials opaques.<\/li>\n<\/ul>\n

        Atenci\u00f3<\/strong>. L’Ag\u00e8ncia Tribut\u00e0ria posar\u00e0 el focus sobre contribuents amb signes p\u00fablics de riquesa i opul\u00e8ncia que discrepin de les seves declaracions de renda i patrimoni. Prestar\u00e0 especial atenci\u00f3 als que presumeixin a les xarxes socials o en entrevistes de la tinen\u00e7a d’habitatge de luxe, vehicles d’alta gamma, iots, o, en general, d’un elevat nivell de vida i no concordi amb les seves declaracions tribut\u00e0ries.<\/p>\n

        Prevenci\u00f3 del frau en l’IVA i facturaci\u00f3 electr\u00f2nica<\/strong><\/h3>\n
          \n
        • Es completar\u00e0 la implementaci\u00f3 del sistema VERI*FACTU<\/strong> per al registre immediat de factures.<\/li>\n
        • Es realitzaran inspeccions en operacions de frau carrusel de l’IVA<\/strong>.<\/li>\n
        • S’aplicaran controls automatitzats per a la detecci\u00f3 de factures falses.<\/li>\n<\/ul>\n

          Atenci\u00f3.<\/strong> A l’\u00fas de facturaci\u00f3 electr\u00f2nica obligat\u00f2ria per a evitar fraus en l’IVA.<\/p>\n

          Quadre resum de mesures clau<\/strong><\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
          Mesura<\/strong><\/td>\nDescripci\u00f3<\/strong><\/td>\n<\/tr>\n
          Optimitzaci\u00f3 d’assist\u00e8ncia tribut\u00e0ria<\/strong><\/td>\nMillora del xat, cita pr\u00e8via i \u00fas d’IA per a anticipar necessitats del contribuent<\/td>\n<\/tr>\n
          Supervisi\u00f3 de comer\u00e7 electr\u00f2nic<\/strong><\/td>\nInspecci\u00f3 de plataformes digitals i \u00fas de sistemes CESOP i DAC7<\/td>\n<\/tr>\n
          Control de criptomonedes<\/strong><\/td>\nM\u00e9s fiscalitzaci\u00f3 sobre transaccions en monedes virtuals<\/td>\n<\/tr>\n
          Fiscalitzaci\u00f3 de lloguers tur\u00edstics<\/strong><\/td>\nEncreuament de dades amb comunitats aut\u00f2nomes i plataformes digitals<\/td>\n<\/tr>\n
          Revisi\u00f3 de patrimonis elevats<\/strong><\/td>\nIdentificaci\u00f3 de signes externs de riquesa no justificats<\/td>\n<\/tr>\n
          Prevenci\u00f3 del frau en l’IVA<\/strong><\/td>\nImplementaci\u00f3 de facturaci\u00f3 electr\u00f2nica i control de frau carrusel<\/td>\n<\/tr>\n
          Inspecci\u00f3 de multinacionals<\/strong><\/td>\nControl de planificaci\u00f3 fiscal agressiva i tributaci\u00f3 en diversos pa\u00efsos<\/td>\n<\/tr>\n
          Control d’entitats sense \u00e0nim de lucre<\/strong><\/td>\nSupervisi\u00f3 de fundacions i cooperatives amb beneficis fiscals<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \"\"<\/h3>\n

          Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3 trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          Al igual que en anys anteriors, les administracions fiscals han publicat els seus criteris o l\u00ednies d’actuaci\u00f3 durant el 2025. Destaquem que la hisenda estatal posar\u00e0 el focus sobre persones f\u00edsiques els signes externs de riquesa de les quals no coincideixin amb els ingressos i el patrimoni que han declarat. A m\u00e9s, enfocar\u00e0 la seva […]<\/p>\n","protected":false},"author":18,"featured_media":13641,"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":[3034,3035,3036],"class_list":["post-13644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-criteris-actuacio-fiscal","tag-criteris-inspeccio-hisenda","tag-prevencio-frau-fiscal"],"acf":[],"yoast_head":"\nOn posar\u00e0 el focus Hisenda en el 2025? | 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\/on-posara-el-focus-hisenda-en-el-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"On posar\u00e0 el focus Hisenda en el 2025? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Al igual que en anys anteriors, les administracions fiscals han publicat els seus criteris o l\u00ednies d’actuaci\u00f3 durant el 2025. 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