{"id":4094,"date":"2020-02-12T09:52:01","date_gmt":"2020-02-12T07:52:01","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/"},"modified":"2020-02-12T09:52:01","modified_gmt":"2020-02-12T07:52:01","slug":"pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/","title":{"rendered":"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors."},"content":{"rendered":"<p>Com cada any, en el BOE del 28-01-2020 s&#8217;ha publicat la<span style=\"color: #ff0000;\"><em><span style=\"color: #ff0000;\"> <a href=\"https:\/\/www.boe.es\/boe\/dias\/2020\/01\/28\/pdfs\/BOE-A-2020-1201.pdf\"><span style=\"color: #ff0000;\">Resoluci\u00f3 de 21 de gener de 2020<\/span><\/a><\/span>,<\/em><\/span> de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner de 2020. Destaquem el seg\u00fcent:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors<\/strong><\/span>: Es comprovaran les dades dels contribuents que hagin consignat reiteradament en les seves declaracions bases imposables negatives a compensar i deduccions pendents d&#8217;aplicar en l&#8217;impost sobre societats.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Inspeccions virtuals<\/strong><\/span>: El Pla tamb\u00e9 recull actuacions espec\u00edfiques com la implantaci\u00f3 d&#8217;un nou sistema inform\u00e0tic que permetr\u00e0 que els representats i assessors de contribuents interactu\u00efn amb la inspecci\u00f3, sense necessitat de despla\u00e7aments, inclosa la connexi\u00f3 per v\u00eddeo.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Societats inactives<\/span><\/strong>: Es preveu una depuraci\u00f3 del cens\u00a0 respecte a les societats inactives que han estat abandonades pels seus administradors i socis sense haver provocat la seva extinci\u00f3 i dissoluci\u00f3. Aquestes societats s&#8217;utilitzen sovint per a ocultar la veritable titularitat de b\u00e9ns i drets, potenciant el frau. Per aix\u00f2 es pret\u00e9n el seg\u00fcent:<\/p>\n<ul>\n<li>El tancament de la p\u00e0gina del Registre Mercantil amb possible revocaci\u00f3 del NIF i imposici\u00f3 de sanci\u00f3 per incompliment reiterat d&#8217;obligacions fiscals.<\/li>\n<li>Control de riscos quan es d\u00f3na d&#8217;alta com a nou contribuent una entitat controlada per subjectes amb conductes tribut\u00e0ries reprotxables en el passat.<\/li>\n<li>Controlar la correcta comunicaci\u00f3 d&#8217;informaci\u00f3 per part de les societats mercantils.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Falsos canvis de domicili<\/strong><\/span>: S&#8217;investigar\u00e0 els canvis de domicili falsos per a aconseguir una disminuci\u00f3 indeguda de la contribuci\u00f3 fiscal.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Persecuci\u00f3 de les insolv\u00e8ncies aparents:<\/strong><\/span> Seguiment de les insolv\u00e8ncies aparents, sobretot en la creaci\u00f3 de successives societats mercantils que incompleixen el pagament de les seves obligacions tribut\u00e0ries corrents. Detecci\u00f3 de deutors fallits i rehabilitaci\u00f3 de cr\u00e8dits declarats incobrables.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Transmissi\u00f3 d&#8217;informaci\u00f3 entre l&#8217;Estat i les comunitats aut\u00f2nomes<\/span><\/strong>:<\/p>\n<ul>\n<li>Es fomentar\u00e0 la transmissi\u00f3 peri\u00f2dica d&#8217;informaci\u00f3 a l&#8217;Ag\u00e8ncia Tribut\u00e0ria continguda en els tributs cedits gestionats per les comunitats aut\u00f2nomes.<\/li>\n<li>Es comunicar\u00e0 els valors reals de transmissi\u00f3 de b\u00e9ns i drets en els impostos cedits a l&#8217;efecte de la seva repercussi\u00f3 en l&#8217;IRPF i societats.<\/li>\n<li>Es potenciar\u00e0 la remissi\u00f3 d&#8217;informaci\u00f3 per part de les comunitats aut\u00f2nomes sobre la constituci\u00f3 de rendes vital\u00edcies, operacions de dissoluci\u00f3 de societats i de reducci\u00f3 de capital i pr\u00e9stecs entre particulars.<\/li>\n<li>Es creuar\u00e0 la informaci\u00f3 sobre la titularitat de b\u00e9ns i drets, fins i tot els situats a l&#8217;estranger a l&#8217;efecte de l&#8217;impost sobre el patrimoni i la seva relaci\u00f3 amb l&#8217;impost sobre societats.<\/li>\n<li>Es revisar\u00e0 les operacions immobili\u00e0ries a objecte de determinar la seva tributaci\u00f3 per IVA o per Impost de Transmissions Patrimonials.<\/li>\n<li>Es verificar\u00e0 el compliment dels requisits per gaudir de determinats beneficis fiscals en l&#8217;impost sobre successions i donacions, el r\u00e8gim fiscal de les cooperatives i els requisits per al gaudi de l&#8217;exempci\u00f3 o bonificaci\u00f3 de l&#8217;impost especial sobre determinats mitjans de transport per adquisici\u00f3 de vehicles per minusv\u00e0lids i fam\u00edlies nombroses.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-2186\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg\" alt=\"\" width=\"900\" height=\"619\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessrs.cat.<\/strong> <\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Com cada any, en el BOE del 28-01-2020 s&#8217;ha publicat la Resoluci\u00f3 de 21 de gener de 2020, de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner de 2020. Destaquem el seg\u00fcent: Compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors: Es comprovaran les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3313,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[1440,1441,1442],"class_list":["post-4094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-control-dels-contribuents","tag-control-tributari-2020","tag-inspeccio-agencia-tributaria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#039;exercicis anteriors. | 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\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#039;exercicis anteriors. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Com cada any, en el BOE del 28-01-2020 s&#8217;ha publicat la Resoluci\u00f3 de 21 de gener de 2020, de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner de 2020. Destaquem el seg\u00fcent: Compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors: Es comprovaran les [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-12T07:52:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"619\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors.\",\"datePublished\":\"2020-02-12T07:52:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/\"},\"wordCount\":577,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_4.jpg\",\"keywords\":[\"control dels contribuents\",\"control tributari 2020\",\"inspecci\u00f3 Ag\u00e8ncia Tribut\u00e0ria\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/\",\"name\":\"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d'exercicis anteriors. | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_4.jpg\",\"datePublished\":\"2020-02-12T07:52:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_4.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_4.jpg\",\"width\":900,\"height\":619,\"caption\":\"Rear view of a businessman looking at a blue cityscape in front of him. Holograms of graphs in the sky. Elements of this image furnished by NASA. Toned image, double exposure\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d'exercicis anteriors. | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/","og_locale":"es_ES","og_type":"article","og_title":"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d'exercicis anteriors. | RM Assessors","og_description":"Com cada any, en el BOE del 28-01-2020 s&#8217;ha publicat la Resoluci\u00f3 de 21 de gener de 2020, de la Direcci\u00f3 General de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria, per la qual s&#8217;aproven les directrius generals del Pla Anual de Control Tributari i Duaner de 2020. Destaquem el seg\u00fcent: Compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors: Es comprovaran les [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2020-02-12T07:52:01+00:00","og_image":[{"width":900,"height":619,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Escrito por":"neorg_US","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors.","datePublished":"2020-02-12T07:52:01+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/"},"wordCount":577,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg","keywords":["control dels contribuents","control tributari 2020","inspecci\u00f3 Ag\u00e8ncia Tribut\u00e0ria"],"articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/","url":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/","name":"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d'exercicis anteriors. | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg","datePublished":"2020-02-12T07:52:01+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_4.jpg","width":900,"height":619,"caption":"Rear view of a businessman looking at a blue cityscape in front of him. Holograms of graphs in the sky. Elements of this image furnished by NASA. Toned image, double exposure"},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/es\/pla-de-control-tributari-2020-hisenda-posara-el-focus-en-la-compensacio-de-perdues-dexercicis-anteriors\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/es\/"},{"@type":"ListItem","position":2,"name":"Pla de control tributari 2020. Hisenda posar\u00e0 el focus en la compensaci\u00f3 de p\u00e8rdues d&#8217;exercicis anteriors."}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/es\/#website","url":"https:\/\/www.rm-assessors.cat\/es\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/es\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/4094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/comments?post=4094"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/4094\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/3313"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=4094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=4094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=4094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}