{"id":15245,"date":"2026-09-23T10:28:07","date_gmt":"2026-09-23T08:28:07","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=15245"},"modified":"2026-09-23T10:28:07","modified_gmt":"2026-09-23T08:28:07","slug":"inspeccio-dhisenda-pot-exigir-acces-a-la-informacio-tributaria-dels-ordinadors","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/inspeccio-dhisenda-pot-exigir-acces-a-la-informacio-tributaria-dels-ordinadors\/","title":{"rendered":"Inspecci\u00f3 d\u2019Hisenda: pot exigir acc\u00e9s a la informaci\u00f3 tribut\u00e0ria dels ordinadors?"},"content":{"rendered":"
Una resoluci\u00f3 del TEAC recorda que negar l\u2019acc\u00e9s a determinada informaci\u00f3 fiscal emmagatzemada digitalment pot comportar conseq\u00fc\u00e8ncies importants per a les empreses.<\/h5>\n

\u00a0<\/em>Una inspecci\u00f3 d\u2019Hisenda \u00e9s una situaci\u00f3 que pot generar molts dubtes a qualsevol empresa: qu\u00e8 pot demanar l\u2019Administraci\u00f3? A quina informaci\u00f3 pot accedir? Quins l\u00edmits t\u00e9 la Inspecci\u00f3?<\/p>\n

Una recent resoluci\u00f3 del Tribunal Econ\u00f2mic-Administratiu Central (TEAC), de 23 de juny de 2026, posa el focus en una q\u00fcesti\u00f3 cada vegada m\u00e9s habitual: l\u2019acc\u00e9s a la informaci\u00f3 comptable i fiscal emmagatzemada en els sistemes inform\u00e0tics de l\u2019empresa.<\/p>\n

No n\u2019hi ha prou amb entregar la documentaci\u00f3 en paper<\/h3>\n

El cas analitzat pel TEAC correspon a una empresa que, durant una actuaci\u00f3 inspectora, es va negar a facilitar l\u2019acc\u00e9s als equips inform\u00e0tics perqu\u00e8 es trobaven en un espai considerat constitucionalment protegit.<\/p>\n

La Inspecci\u00f3, per\u00f2, va plantejar una alternativa: consultar la informaci\u00f3 des d\u2019una altra depend\u00e8ncia que no tingu\u00e9s aquesta protecci\u00f3. L\u2019empresa tamb\u00e9 s\u2019hi va negar i va facilitar \u00fanicament determinada documentaci\u00f3 en paper.<\/p>\n

El TEAC considera que aquesta negativa pot constituir resist\u00e8ncia o obstrucci\u00f3 a l\u2019actuaci\u00f3 inspectora<\/strong>. La q\u00fcesti\u00f3 clau \u00e9s que l\u2019Administraci\u00f3 no estava exigint necess\u00e0riament entrar en l\u2019espai protegit, sin\u00f3 poder examinar la informaci\u00f3 tribut\u00e0ria requerida des d\u2019un altre lloc.<\/p>\n

A m\u00e9s, entregar la comptabilitat impresa no substitueix necess\u00e0riament l\u2019acc\u00e9s a les dades digitals quan la Inspecci\u00f3 ha requerit expressament aquesta informaci\u00f3. La normativa tribut\u00e0ria contempla entre les facultats inspectores l\u2019examen de bases de dades, programes, registres i arxius inform\u00e0tics amb transcend\u00e8ncia tribut\u00e0ria.<\/p>\n

Que ha de fer l’empresa davant una inspecci\u00f3 ?<\/h3>\n

Aquesta resoluci\u00f3 no significa que Hisenda pugui accedir sense l\u00edmits a qualsevol espai o dispositiu d\u2019una empresa. Els drets de l\u2019empresa i les garanties relacionades amb el domicili constitucionalment protegit continuen vigents.<\/p>\n

El que posa de manifest el TEAC \u00e9s que una cosa \u00e9s limitar l\u2019acc\u00e9s f\u00edsic a un espai protegit i una altra \u00e9s negar-se a facilitar la informaci\u00f3 tribut\u00e0ria requerida quan aquesta es pot posar a disposici\u00f3 de la Inspecci\u00f3 per una altra via.<\/p>\n

Quins son els drets de l\u2019empresa ?<\/h3>\n
    \n
  • Con\u00e8ixer l\u2019abast de la inspecci\u00f3<\/strong>: al comen\u00e7ament, Hisenda ha d\u2019informar de la naturalesa i l\u2019abast de les actuacions, aix\u00ed com dels drets, obligacions i terminis aplicables.<\/li>\n
  • Ser assistida per un assessor o representant<\/strong>: l\u2019empresa pot actuar per mitj\u00e0 del seu representant i fer-se acompanyar per un assessor fiscal o advocat.<\/li>\n
  • Con\u00e8ixer l\u2019inspector responsable<\/strong> i consultar l\u2019estat de tramitaci\u00f3 de l\u2019expedient.<\/li>\n
  • Accedir a l\u2019expedient i obtenir c\u00f2pies<\/strong>, dins dels l\u00edmits legals.<\/li>\n
  • Presentar al\u00b7legacions, proves i documents<\/strong> que consideri rellevants; aquests han de ser valorats en la proposta de resoluci\u00f3.<\/li>\n
  • Fer constar manifestacions a les dilig\u00e8ncies<\/strong>: abans de signar-les, conv\u00e9 llegir-les i demanar que s\u2019hi incorporin observacions, discrep\u00e0ncies o reserves.<\/li>\n
  • No aportar documents ja lliurats<\/strong> a la mateixa Administraci\u00f3 actuant, sempre que s\u2019identifiqui quan i en quin procediment es van presentar.<\/li>\n
  • Rebre un tracte respectu\u00f3s<\/strong> i que les actuacions que requereixin la seva intervenci\u00f3 siguin, quan sigui possible, les menys oneroses.<\/li>\n
  • Confidencialitat de les dades tribut\u00e0ries<\/strong>, amb les excepcions previstes legalment.<\/li>\n
  • Audi\u00e8ncia i al\u00b7legacions<\/strong> abans de la liquidaci\u00f3, en els termes que corresponguin.<\/li>\n
  • Rec\u00f3rrer<\/strong> els actes de liquidaci\u00f3 o sanci\u00f3 que s\u2019emetin, i sol\u00b7licitar-ne la suspensi\u00f3 si escau mitjan\u00e7ant les garanties exigibles.<\/li>\n<\/ul>\n

    Quines son les obligacions de l\u2019empresa ?<\/h3>\n
      \n
    • Atendre les notificacions, citacions i requeriments<\/strong> dins del termini indicat.<\/li>\n
    • Col\u00b7laborar amb la Inspecci\u00f3<\/strong> i facilitar la seva actuaci\u00f3, sense ocultar, destruir o alterar informaci\u00f3 rellevant.<\/li>\n
    • Exhibir o aportar la documentaci\u00f3 amb transcend\u00e8ncia tribut\u00e0ria<\/strong> requerida: comptabilitat, llibres registre, factures, contractes, extractes, declaracions, registres inform\u00e0tics i justificants.<\/li>\n
    • Conservar llibres, registres i justificants<\/strong> durant el per\u00edode legal de prescripci\u00f3 i mentre puguin tenir efectes tributaris.<\/li>\n
    • Permetre la comprovaci\u00f3<\/strong> de dades, elements, activitats i instal\u00b7lacions vinculades a l\u2019activitat empresarial, dins dels l\u00edmits legals.<\/li>\n
    • Compar\u00e8ixer<\/strong>, personalment o per representant, quan sigui requerit.<\/li>\n
    • Facilitar l\u2019acc\u00e9s a dades i sistemes inform\u00e0tics<\/strong> quan sigui necessari per comprovar obligacions tribut\u00e0ries, respectant el procediment legal.<\/li>\n
    • Signar o rebre dilig\u00e8ncies i actes<\/strong>: la signatura acredita habitualment la recepci\u00f3 o el contingut reflectit, per\u00f2 l\u2019empresa pot formular-hi observacions o manifestar disconformitat. La negativa a signar no paralitza necess\u00e0riament l\u2019actuaci\u00f3.<\/li>\n<\/ul>\n

      L\u00edmit especialment rellevant: entrada a locals<\/h3>\n
        \n
      • En locals de negoci oberts o vinculats a l\u2019activitat<\/strong>, la Inspecci\u00f3 pot realitzar actuacions conforme a les seves facultats legals.<\/li>\n
      • Si l\u2019entrada afecta el domicili constitucionalment protegit<\/strong> de l\u2019empresa o d\u2019una persona f\u00edsica, cal el consentiment del titular o autoritzaci\u00f3 judicial<\/strong>, llevat dels sup\u00f2sits legalment previstos.<\/li>\n<\/ul>\n

        Recomanacions pr\u00e0ctiques immediates<\/h3>\n
          \n
        1. Designar una sola persona interlocutora i avisar l\u2019assessor fiscal\/advocat.<\/li>\n
        2. Revisar l\u2019acord d\u2019inici: impostos, exercicis i abast comprovat.<\/li>\n
        3. Centralitzar i registrar tota documentaci\u00f3 entregada.<\/li>\n
        4. Llegir les dilig\u00e8ncies abans de signar-les i fer-hi constar qualsevol reserva.<\/li>\n
        5. Controlar rigorosament els terminis de requeriments i d\u2019al\u00b7legacions.<\/li>\n<\/ol>\n

          No eliminar ni modificar documentaci\u00f3 o dades despr\u00e9s de rebre la comunicaci\u00f3 inspectora.<\/p>\n

          \"\"<\/p>\n

          Posa\u2019t en contacte amb nosaltres, t\u2019ajudem.<\/em><\/h5>\n","protected":false},"excerpt":{"rendered":"

          Una resoluci\u00f3 del TEAC recorda que negar l\u2019acc\u00e9s a determinada informaci\u00f3 fiscal emmagatzemada digitalment pot comportar conseq\u00fc\u00e8ncies importants per a les empreses. \u00a0Una inspecci\u00f3 d\u2019Hisenda \u00e9s una situaci\u00f3 que pot generar molts dubtes a qualsevol empresa: qu\u00e8 pot demanar l\u2019Administraci\u00f3? A quina informaci\u00f3 pot accedir? Quins l\u00edmits t\u00e9 la Inspecci\u00f3? Una recent resoluci\u00f3 del Tribunal […]<\/p>\n","protected":false},"author":20,"featured_media":14278,"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":""}},"footnotes":""},"categories":[21,16],"tags":[3516,3514,3515],"class_list":["post-15245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-actuacio-inspeccio-hisenda","tag-drets-inspeccio-hisenda","tag-obligacions-inspeccio-hisenda"],"acf":[],"yoast_head":"\nInspecci\u00f3 d\u2019Hisenda: pot exigir acc\u00e9s a la informaci\u00f3 tribut\u00e0ria dels ordinadors? | 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\/inspeccio-dhisenda-pot-exigir-acces-a-la-informacio-tributaria-dels-ordinadors\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inspecci\u00f3 d\u2019Hisenda: pot exigir acc\u00e9s a la informaci\u00f3 tribut\u00e0ria dels ordinadors? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Una resoluci\u00f3 del TEAC recorda que negar l\u2019acc\u00e9s a determinada informaci\u00f3 fiscal emmagatzemada digitalment pot comportar conseq\u00fc\u00e8ncies importants per a les empreses. \u00a0Una inspecci\u00f3 d\u2019Hisenda \u00e9s una situaci\u00f3 que pot generar molts dubtes a qualsevol empresa: qu\u00e8 pot demanar l\u2019Administraci\u00f3? 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