{"id":7499,"date":"2017-05-05T17:06:40","date_gmt":"2017-05-05T15:06:40","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/atencio-a-les-discrepancies-entre-el-que-declarem-diva-i-les-entrades-i-sortides-dels-comptes-bancaris\/"},"modified":"2017-05-05T17:06:40","modified_gmt":"2017-05-05T15:06:40","slug":"atencio-a-les-discrepancies-entre-el-que-declarem-diva-i-les-entrades-i-sortides-dels-comptes-bancaris","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/atencio-a-les-discrepancies-entre-el-que-declarem-diva-i-les-entrades-i-sortides-dels-comptes-bancaris\/","title":{"rendered":"\u00abAtenci\u00f3 a les discrep\u00e0ncies entre el que declarem d&#8217;IVA i les entrades i sortides dels comptes bancaris\u00bb"},"content":{"rendered":"<p style=\"text-align: justify;\">Hem tingut coneixement que l&#8217;Ag\u00e8ncia Tribut\u00e0ria esta duent a terme un pla especial de seguiment a les empreses per tal de comprovar si els imports declarats en les liquidacions d&#8217;IVA son coherents amb els assentaments que figuren en els comptes bancaris.<\/p>\n<p style=\"text-align: justify;\">Cal recordar que des del gener del 2017, els bancs estan obligats a facilitar a Hisenda dades relatives al contingut de comptes i dip\u00f2sits, entre les que s&#8217;inclou el volum de les entrades i sortides de cada compte bancari.<\/p>\n<p style=\"text-align: justify;\">Hisenda est\u00e0 comparant la informaci\u00f3 facilitada pels bancs (d&#8217;entrades i sortides en els comptes) amb els imports declarats en l&#8217;IVA. De moment est\u00e0 enviant cartes d&#8217;advertiment a algunes empreses, per\u00f2\u00a0 si detecta discrep\u00e0ncies considerables podria iniciar procediments de comprovaci\u00f3 o, fins i tot, visites sorpresa a aquelles empreses amb incoher\u00e8ncies.<\/p>\n<p style=\"text-align: justify;\">Conv\u00e9, per tant que les empreses que tinguin una discrep\u00e0ncia substancial entre el que han declarat d&#8217;IVA i els ingressos que constin en els seus compte bancaris, preparin la justificaci\u00f3 d&#8217;aquestes difer\u00e8ncia que es probable tinguin la seva causa en operacions no subjectes a IVA o aportacions de socis, entre d&#8217;altres.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral4_159560011.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-803\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral4_159560011.jpg\" alt=\"laboral4\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral4_159560011.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral4_159560011-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #3366ff;\"><strong><em>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 fiscals: antoninavarro@rm-assessors.cat; martaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/em> <\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hem tingut coneixement que l&#8217;Ag\u00e8ncia Tribut\u00e0ria esta duent a terme un pla especial de seguiment a les empreses per tal de comprovar si els imports declarats en les liquidacions d&#8217;IVA son coherents amb els assentaments que figuren en els comptes bancaris. Cal recordar que des del gener del 2017, els bancs estan obligats a facilitar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[21,41,16],"tags":[704,705,706],"class_list":["post-7499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-discrepancies-iva-bancs","tag-iva-despeses-bancs","tag-iva-ingressos-bancs"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7499","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=7499"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7499\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/803"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}