{"id":7512,"date":"2017-06-30T19:12:23","date_gmt":"2017-06-30T17:12:23","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/les-associacions-les-fundacions-les-comunitats-de-bens-les-comunitats-de-propietaris-i-les-societats-han-dactivar-la-bustia-electronica\/"},"modified":"2017-06-30T19:12:23","modified_gmt":"2017-06-30T17:12:23","slug":"les-associacions-les-fundacions-les-comunitats-de-bens-les-comunitats-de-propietaris-i-les-societats-han-dactivar-la-bustia-electronica","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/les-associacions-les-fundacions-les-comunitats-de-bens-les-comunitats-de-propietaris-i-les-societats-han-dactivar-la-bustia-electronica\/","title":{"rendered":"\u00abLes associacions, les fundacions, les comunitats de bens, les comunitats de propietaris i les societats han d&#8217;activar la b\u00fastia electr\u00f2nica\u00bb"},"content":{"rendered":"<p>La Llei 39\/2015 de 1 d\u2019octubre, obliga a que les entitats, tals com associacions, les fundacions, les comunitats de bens, les comunitats de propietaris i les societats habilitin i gestionin una b\u00fastia electr\u00f2nica per rebre els requeriments i les resolucions de l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p>La b\u00fastia podr\u00e0 ser gestionada directament per l&#8217;entitat o per un professional a qui l&#8217;entitat hagi apoderat amb aquesta finalitat.<\/p>\n<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria dipositar\u00e0 els requeriments i les resolucions a la b\u00fastia electr\u00f2nica de l&#8217;entitat i si no est\u00e8s activada o no es gestion\u00e9s adequadament es donaran per correctament notificades a tots els efectes una vegada hagi transcorregut el termini de 10 dies<\/p>\n<p><span style=\"color: #ff0000;\"><u>El compliment d&#8217;aquesta obligaci\u00f3 \u00e9s molt important ja que pot comportar la finalitzaci\u00f3 d\u2019expedients i liquidacions sense coneixement de l\u2019entitat amb les conseq\u00fc\u00e8ncies fiscals corresponents.<\/u><\/span><\/p>\n<figure id=\"attachment_2188\" aria-describedby=\"caption-attachment-2188\" style=\"width: 300px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-2188\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><figcaption id=\"caption-attachment-2188\" class=\"wp-caption-text\">Woman hand Using modern laptop to view market indicator of investment graph and financial data, marketing analysis<\/figcaption><\/figure>\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: antoninavarfro@rm-assessors.cat, carlesvilanova@rm-assessors.cat, o, mariaromaguera@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Llei 39\/2015 de 1 d\u2019octubre, obliga a que les entitats, tals com associacions, les fundacions, les comunitats de bens, les comunitats de propietaris i les societats habilitin i gestionin una b\u00fastia electr\u00f2nica per rebre els requeriments i les resolucions de l&#8217;Ag\u00e8ncia Tribut\u00e0ria. La b\u00fastia podr\u00e0 ser gestionada directament per l&#8217;entitat o per un professional [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3315,"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":[738,739,740],"class_list":["post-7512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-bustia-electronica-entitats","tag-bustia-electronica-impostos","tag-gestionar-bustia-electronica"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7512","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=7512"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7512\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/3315"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}