{"id":14711,"date":"2026-04-08T10:58:12","date_gmt":"2026-04-08T08:58:12","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14711"},"modified":"2026-04-08T10:58:12","modified_gmt":"2026-04-08T08:58:12","slug":"el-suprem-blinda-les-empreses-davant-dels-registres-dhisenda","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/el-suprem-blinda-les-empreses-davant-dels-registres-dhisenda\/","title":{"rendered":"El Suprem blinda les empreses davant dels registres d&#8217;Hisenda"},"content":{"rendered":"<h5>Segons informa avui el diari econ\u00f2mic Expansi\u00f3n, una sent\u00e8ncia recent del Tribunal Suprem aclareix en quines condicions es pot considerar v\u00e0lid el consentiment perqu\u00e8 la Inspecci\u00f3 d&#8217;Hisenda entri al domicili d&#8217;una societat.<\/h5>\n<p>Es molt rellevant determinar en quines condicions els funcionaris d&#8217;Hisenda poden exigir entrar en una empresa per examinar documents i arxius inform\u00e0tics.<\/p>\n<h4>Quin es el cas que ha examinat el Tribunal Suprem ?<\/h4>\n<p>El cas es va originar quan l&#8217;administrador d&#8217;una empresa va permetre l&#8217;entrada dels inspectors, va signar la documentaci\u00f3 corresponent i va col\u00b7laborar facilitant l&#8217;acc\u00e9s a arxius i documents, sense mostrar oposici\u00f3 ni deixar const\u00e0ncia de cap queixa.<\/p>\n<h4>Que ha resolt el Tribunal Suprem ?<\/h4>\n<ul>\n<li>El Suprem detecta un problema de fons: l&#8217;Administraci\u00f3 no va informar adequadament el responsable de l&#8217;empresa que podia negar-se a aquesta entrada o retirar-la en qualsevol moment. Tot i que se li va lliurar un document amb refer\u00e8ncies legals, no se li va explicar de manera clara aquest dret fonamental. Per al tribunal, aquesta omissi\u00f3 invalida tot el procediment.<\/li>\n<li><span style=\"font-size: 16px;\">La clau \u00e9s distingir entre un consentiment merament formal i un realment informat. No n&#8217;hi ha prou de signar o no oposar-s&#8217;hi; cal que la decisi\u00f3 es prengui de manera lliure, conscient i amb ple coneixement dels drets implicats. <\/span>El Suprem recorda que l\u201fAdministraci\u00f3 parteix d\u201funa posici\u00f3 de superioritat, per la qual cosa t\u00e9 l&#8217;obligaci\u00f3 d\u201fexplicar amb claredat tant lobjectiu de la inspecci\u00f3 com la possibilitat de rebutjar-la.<\/li>\n<li><span style=\"font-size: 16px;\">En no fer-ho, es va produir el que el tribunal considera un error al consentiment: l&#8217;administrador va actuar com si estigu\u00e9s obligat a permetre l&#8217;entrada, quan podia haver exigit una autoritzaci\u00f3 judicial. Aquesta manca d&#8217;informaci\u00f3 constitueix un defecte que invalida l&#8217;autoritzaci\u00f3 concedida.<\/span><\/li>\n<\/ul>\n<h4>Quines son les consequ\u00e8ncies ?<\/h4>\n<ul>\n<li><span style=\"font-size: 16px;\">Les conseq\u00fc\u00e8ncies s\u00f3n rellevants: en considerar-se il\u00b7legal l&#8217;entrada, totes les proves obtingudes queden anul\u00b7lades, aix\u00ed com les liquidacions i sancions que s&#8217;hi basen, llevat que l&#8217;Administraci\u00f3 pugui demostrar que hauria arribat als mateixos resultats per vies independents.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Segons l&#8217;autor de l&#8217;article, la sent\u00e8ncia suposa un canvi important en la relaci\u00f3 entre Hisenda i els contribuents. A partir d&#8217;ara, no n&#8217;hi haur\u00e0 prou amb proporcionar formularis gen\u00e8rics o refer\u00e8ncies legals poc comprensibles. Se n&#8217;exigeix \u200b\u200buna informaci\u00f3 clara i completa.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">A m\u00e9s, la sent\u00e8ncia deixa clar que el domicili social d&#8217;una empresa tamb\u00e9 est\u00e0 protegit i no pot ser inspeccionat sense garanties. La decisi\u00f3 obliga l&#8217;Administraci\u00f3 a tractar el consentiment com a dret real, no com a simple tr\u00e0mit.<\/span><\/li>\n<\/ul>\n<p>Requisits fonamentals que hauran de complir els funcionaris d&#8217;Hisenda per exigir entrar en una empresa i inspeccionar arxius:<\/p>\n<ul>\n<li>Informar expressament del dret a rebutjar l&#8217;entrada sense ordre judicial.<\/li>\n<li>Advertir que el consentiment es pot retirar en qualsevol moment.<\/li>\n<li>Demostrar que l&#8217;autoritzaci\u00f3 concedida va ser realment lliure i conscient.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-3182\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors-300x200.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors-1024x683.jpg 1024w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors-768x512.jpg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors-1536x1024.jpg 1536w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors-600x400.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Compromisos-RM-Assessors.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segons informa avui el diari econ\u00f2mic Expansi\u00f3n, una sent\u00e8ncia recent del Tribunal Suprem aclareix en quines condicions es pot considerar v\u00e0lid el consentiment perqu\u00e8 la Inspecci\u00f3 d&#8217;Hisenda entri al domicili d&#8217;una societat. Es molt rellevant determinar en quines condicions els funcionaris d&#8217;Hisenda poden exigir entrar en una empresa per examinar documents i arxius inform\u00e0tics. Quin [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":13814,"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":[21,16],"tags":[3354,3353,3352],"class_list":["post-14711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-condicions-inspeccio-empreses","tag-entrada-hisenda-empresa","tag-requisits-inspeccio-hisenda"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Suprem blinda les empreses davant dels registres d&#039;Hisenda | 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\/el-suprem-blinda-les-empreses-davant-dels-registres-dhisenda\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Suprem blinda les empreses davant dels registres d&#039;Hisenda | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Segons informa avui el diari econ\u00f2mic Expansi\u00f3n, una sent\u00e8ncia recent del Tribunal Suprem aclareix en quines condicions es pot considerar v\u00e0lid el consentiment perqu\u00e8 la Inspecci\u00f3 d&#8217;Hisenda entri al domicili d&#8217;una societat. 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