{"id":14882,"date":"2026-05-12T11:36:40","date_gmt":"2026-05-12T09:36:40","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14882"},"modified":"2026-05-12T11:36:40","modified_gmt":"2026-05-12T09:36:40","slug":"quan-sactiva-una-inspeccio-fiscal-en-el-sector-immobiliari","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/quan-sactiva-una-inspeccio-fiscal-en-el-sector-immobiliari\/","title":{"rendered":"Quan s&#8217;activa una inspecci\u00f3 fiscal en el sector immobiliari ?"},"content":{"rendered":"<h5>Les inspeccions poques vegades s\u00f3n aleat\u00f2ries i es solen activar quan els sistemes de control detecten desajustos entre diferents fonts d&#8217;informaci\u00f3<\/h5>\n<p>Fotocasa ha publicar un article en el seu Blog professional que considerem d&#8217;interes pel sesctor immobiliari, que compartim i reprodu\u00efm a continuacio:<\/p>\n<h3>Fase pr\u00e8via<\/h3>\n<p>Abans d\u201funa inspecci\u00f3 formal, \u00e9s habitual rebre un requeriment d\u201finformaci\u00f3. \u00c9s una fase pr\u00e8via en qu\u00e8 Hisenda sol\u00b7licita documentaci\u00f3 concreta per contrastar dades.<\/p>\n<p>Aquest punt \u00e9s clau: moltes inspeccions comencen amb una cosa aparentment menor.<\/p>\n<h3>Aspectes que Hisenda revisa en una ag\u00e8ncia immobili\u00e0ria<\/h3>\n<h4>1. Ingressos i comissions<\/h4>\n<p>\u00c9s el principal focus de revisi\u00f3. Hisenda compara les compravendes fetes amb la facturaci\u00f3 de l&#8217;ag\u00e8ncia per comprovar que totes les comissions han estat declarades correctament.<\/p>\n<p>Aqu\u00ed solen apar\u00e8ixer problemes quan hi ha cobraments en efectiu, facturaci\u00f3 parcial o ingressos\u00a0 sense justificaci\u00f3 clara. Tamb\u00e9 quan hi ha desfasaments entre el moment de l&#8217;operaci\u00f3 i la seva imputaci\u00f3 fiscal.<\/p>\n<p>La clau \u00e9s simple: tota operaci\u00f3 ha de deixar un rastre complet i verificable.<\/p>\n<h4>2. IVA i tractament fiscal de les operacions<\/h4>\n<p>Les inspeccions se solen centrar a verificar si s&#8217;han aplicat correctament les exempcions, si els serveis accessoris estan ben declarats i si hi ha coher\u00e8ncia entre facturaci\u00f3 i models fiscals.<\/p>\n<p>A la pr\u00e0ctica, moltes regularitzacions es produeixen per interpretar malament operacions mixtes, especialment quan es combinen serveis d&#8217;intermediaci\u00f3, assessorament o gesti\u00f3.<\/p>\n<h4>3. Despeses dedu\u00efbles<\/h4>\n<p>Hisenda no nom\u00e9s revisa ingressos. Tamb\u00e9 analitza si les despeses declarades tenen una relaci\u00f3 real amb l&#8217;activitat.<\/p>\n<p>Els m\u00e9s sensibles solen ser vehicles, dietes, m\u00e0rqueting o serveis externs. <strong>El problema habitual no \u00e9s nom\u00e9s deduir despeses incorrectes, sin\u00f3 no poder justificar-ne la vinculaci\u00f3 directa amb el negoci<\/strong> o no disposar de documentaci\u00f3 v\u00e0lida.<\/p>\n<p>En aquest punt, el criteri \u00e9s clar: sense justificaci\u00f3 completa, la despesa perd validesa fiscal.<\/p>\n<h4>4. Retencions i IRPF<\/h4>\n<p>Tot i que \u00e9s una \u00e0rea menys visible en el dia a dia, t\u00e9 un alt risc sancionador. Hisenda compara autom\u00e0ticament les dades declarades per l&#8217;ag\u00e8ncia amb les de treballadors i col\u00b7laboradors.<\/p>\n<p>Errors en els models 111 i 190, una mala aplicaci\u00f3 de retencions o una classificaci\u00f3 incorrecta de professionals (com a aut\u00f2noms quan haurien de tenir una relaci\u00f3 laboral, per exemple) es poden detectar amb facilitat. Aix\u00f2 converteix qualsevol desajust en un problema immediat, fins i tot sense necessitat duna inspecci\u00f3 en profunditat.<\/p>\n<h4>5. Lloguers i \u00fas d&#8217;immobles<\/h4>\n<p>El control sobre els ingressos per lloguer, especialment en contextos tur\u00edstics o d&#8217;\u00fas mixt, s ha intensificat notablement.<\/p>\n<p>Hisenda contrasta informaci\u00f3 amb plataformes digitals, consums de subministrament i registres administratius per verificar si l&#8217;activitat declarada coincideix amb l&#8217;\u00fas real de l&#8217;immoble.<\/p>\n<p>Aqu\u00ed el risc no \u00e9s nom\u00e9s no declarar ingressos, sin\u00f3 no poder justificar l&#8217;\u00fas efectiu de l&#8217;actiu.<\/p>\n<h4>6. Estructures societ\u00e0ries i operacions vinculades<\/h4>\n<p>Quan una ag\u00e8ncia opera amb diverses societats, el nivell de control augmenta. Hisenda analitza si aquesta estructura respon a una l\u00f2gica econ\u00f2mica real o s&#8217;utilitza per optimitzar la tributaci\u00f3 sense base operativa.<\/p>\n<p>La revisi\u00f3 se centra en la facturaci\u00f3 entre empreses del grup, l&#8217;\u00fas de societats per canalitzar ingressos personals, la distribuci\u00f3 dingressos i la justificaci\u00f3 de les operacions vinculades.<\/p>\n<p>En aquests casos, la clau no \u00e9s l&#8217;estructura en si, sin\u00f3 poder explicar per qu\u00e8 existeix.<\/p>\n<h3>Quina documentaci\u00f3 pot exigir Hisenda<\/h3>\n<p>El resultat duna inspecci\u00f3 dep\u00e8n en gran mesura de la qualitat de la documentaci\u00f3. No n&#8217;hi ha prou que les xifres quadrin: s&#8217;han de poder demostrar amb documents coherents, complets i f\u00e0cilment verificables.<\/p>\n<p>El m\u00e9s habitual \u00e9s que l&#8217;Ag\u00e8ncia Tribut\u00e0ria requereixi:<\/p>\n<ul>\n<li>Llibres comptables i registres de facturaci\u00f3<\/li>\n<li>Contractes d&#8217;intermediaci\u00f3<\/li>\n<li>Factures emeses i rebudes<\/li>\n<li>Extractes bancaris<\/li>\n<li>Justificants de cobraments i pagaments<\/li>\n<li>Escriptures vinculades a operacions<\/li>\n<li>Quan la documentaci\u00f3 \u00e9s incompleta o contradict\u00f2ria, el marge de defensa es redueix de manera significativa.<\/li>\n<\/ul>\n<h3>Conseq\u00fc\u00e8ncies d&#8217;una inspecci\u00f3 negativa<\/h3>\n<p>No superar una inspecci\u00f3 t\u00e9 un impacte directe al negoci. A les regularitzacions i interessos de demora se sumen sancions que poden oscil\u00b7lar entre el 50% i el 150% de la quantitat no declarada.<\/p>\n<p>A m\u00e9s, es poden produir efectes addicionals com ara:<\/p>\n<ul>\n<li>Revisi\u00f3 d&#8217;exercicis anteriors<\/li>\n<li>Un major nivell de control en el futur<\/li>\n<li>Una p\u00e8rdua de credibilitat davant de clients i entitats financeres.<\/li>\n<li>En els casos m\u00e9s greus, quan s&#8217;acredita una intencionalitat, la situaci\u00f3 pot derivar en delicte fiscal.<\/li>\n<\/ul>\n<h3>Com preparar-se per una inspecci\u00f3 fiscal<\/h3>\n<p>Algunes de les bones pr\u00e0ctiques s\u00f3n:<\/p>\n<ul>\n<li>Mantenir una tra\u00e7abilitat completa de totes les operacions, des de la captaci\u00f3 fins al cobrament<\/li>\n<li>Assegurar la coher\u00e8ncia entre l&#8217;activitat real i all\u00f2 declarat a nivell fiscal<\/li>\n<li><span style=\"font-size: 16px;\">Treballar amb documentaci\u00f3 ordenada, accessible i verificable en tot moment<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Reduir al m\u00ednim l&#8217;\u00fas d&#8217;efectiu i prioritzar operacions tra\u00e7ables<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Comptar amb assessorament especialitzat en fiscalitat immobili\u00e0ria<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Revisa peri\u00f2dicament les xifres clau per detectar desviacions a temps<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Definir procediments interns clars per a la facturaci\u00f3 i el registre d&#8217;operacions<\/span><\/li>\n<li><span style=\"font-size: 16px;\">No es tracta nom\u00e9s de complir Hisenda, sin\u00f3 d&#8217;integrar el control fiscal dins de la gesti\u00f3 del negoci. Aix\u00f2 no nom\u00e9s redueix riscos, sin\u00f3 que millora la presa de decisions i refor\u00e7a la credibilitat professional.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les inspeccions poques vegades s\u00f3n aleat\u00f2ries i es solen activar quan els sistemes de control detecten desajustos entre diferents fonts d&#8217;informaci\u00f3 Fotocasa ha publicar un article en el seu Blog professional que considerem d&#8217;interes pel sesctor immobiliari, que compartim i reprodu\u00efm a continuacio: Fase pr\u00e8via Abans d\u201funa inspecci\u00f3 formal, \u00e9s habitual rebre un requeriment d\u201finformaci\u00f3. [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"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":[15],"tags":[],"class_list":["post-14882","post","type-post","status-publish","format-standard","hentry","category-rm-assessors"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quan s&#039;activa una inspecci\u00f3 fiscal en el sector immobiliari ? | 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-sactiva-una-inspeccio-fiscal-en-el-sector-immobiliari\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quan s&#039;activa una inspecci\u00f3 fiscal en el sector immobiliari ? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Les inspeccions poques vegades s\u00f3n aleat\u00f2ries i es solen activar quan els sistemes de control detecten desajustos entre diferents fonts d&#8217;informaci\u00f3 Fotocasa ha publicar un article en el seu Blog professional que considerem d&#8217;interes pel sesctor immobiliari, que compartim i reprodu\u00efm a continuacio: Fase pr\u00e8via Abans d\u201funa inspecci\u00f3 formal, \u00e9s habitual rebre un requeriment d\u201finformaci\u00f3. 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