{"id":4122,"date":"2025-02-10T14:04:58","date_gmt":"2025-02-10T13:04:58","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4122"},"modified":"2025-02-10T14:04:58","modified_gmt":"2025-02-10T13:04:58","slug":"hisenda-haura-de-provar-lerror-dels-autonoms","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/","title":{"rendered":"Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms: La sent\u00e8ncia del Tribunal Suprem que canvia les regles del joc"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#Introduccio_Que_ha_canviat_en_la_normativa_sobre_sancions_fiscals_als_autonoms\" title=\"Introducci\u00f3: Qu\u00e8 ha canviat en la normativa sobre sancions fiscals als aut\u00f2noms?\">Introducci\u00f3: Qu\u00e8 ha canviat en la normativa sobre sancions fiscals als aut\u00f2noms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#La_sentencia_del_Tribunal_Suprem_Hisenda_ha_de_provar_lerror\" title=\"La sent\u00e8ncia del Tribunal Suprem: Hisenda ha de provar l&#8217;error\">La sent\u00e8ncia del Tribunal Suprem: Hisenda ha de provar l&#8217;error<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#Com_afectara_aquesta_sentencia_als_autonoms\" title=\"Com afectar\u00e0 aquesta sent\u00e8ncia als aut\u00f2noms?\">Com afectar\u00e0 aquesta sent\u00e8ncia als aut\u00f2noms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#Despeses_en_el_punt_de_mira_quines_deduccions_generen_mes_problemes\" title=\"Despeses en el punt de mira: quines deduccions generen m\u00e9s problemes?\">Despeses en el punt de mira: quines deduccions generen m\u00e9s problemes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#Opinio_dexperts_realment_canviara_lactitud_dHisenda\" title=\"Opini\u00f3 d&#8217;experts: realment canviar\u00e0 l&#8217;actitud d&#8217;Hisenda?\">Opini\u00f3 d&#8217;experts: realment canviar\u00e0 l&#8217;actitud d&#8217;Hisenda?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#Consells_per_protegir-se_davant_dinspeccions_fiscals\" title=\"Consells per protegir-se davant d&#8217;inspeccions fiscals\">Consells per protegir-se davant d&#8217;inspeccions fiscals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#Conclusio\" title=\"Conclusi\u00f3\">Conclusi\u00f3<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduccio_Que_ha_canviat_en_la_normativa_sobre_sancions_fiscals_als_autonoms\"><\/span><strong>Introducci\u00f3: Qu\u00e8 ha canviat en la normativa sobre sancions fiscals als aut\u00f2noms?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Durant anys, Hisenda ha imposat sancions als aut\u00f2noms que no justificaven correctament les seves deduccions. En molts casos, aquestes multes es posaven sense demostrar que el contribuent hagu\u00e9s actuat amb mala fe o neglig\u00e8ncia.<\/p>\n<p>Ara, una sent\u00e8ncia del Tribunal Suprem estableix un nou criteri.Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms, no podr\u00e0 sancionar autom\u00e0ticament un aut\u00f2nom que no presenti una justificaci\u00f3 completa. Haur\u00e0 de provar que hi ha hagut un error i que, a m\u00e9s, aquest error \u00e9s culpable.<\/p>\n<p>Aquest canvi suposa un alleujament per als aut\u00f2noms, que fins ara havien de demostrar el correcte \u00fas dels seus despeses sense que Hisenda hagu\u00e9s de justificar la sanci\u00f3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"La_sentencia_del_Tribunal_Suprem_Hisenda_ha_de_provar_lerror\"><\/span><strong>La sent\u00e8ncia del Tribunal Suprem: Hisenda ha de provar l&#8217;error<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El cas que ha provocat aquesta decisi\u00f3 es basa en la sanci\u00f3 a una empresa de begudes gasoses. Hisenda la va penalitzar per deduir despeses relacionades amb acords de m\u00e0rqueting internacional i atencions a clients. Segons l&#8217;Ag\u00e8ncia Tribut\u00e0ria, aquestes despeses no estaven correctament justificades.<\/p>\n<p>Tanmateix, el <a href=\"https:\/\/www.poderjudicial.es\/cgpj\/es\/Poder-Judicial\/Tribunal-Supremo\/\">Tribunal Suprem<\/a> ha deixat clar que la falta de prova sobre la deducci\u00f3 d&#8217;una despesa no \u00e9s suficient per considerar el contribuent culpable. \u00c9s Hisenda qui ha de demostrar que la despesa no \u00e9s dedu\u00efble i que, a m\u00e9s, l&#8217;aut\u00f2nom va actuar de manera negligent o fraudulenta.<\/p>\n<p>Aquest principi ja formava part del dret tributari, per\u00f2 rarament s&#8217;aplicava. L&#8217;Administraci\u00f3 tendia a sancionar sense aportar proves clares, traslladant tota la c\u00e0rrega de la prova al contribuent.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Com_afectara_aquesta_sentencia_als_autonoms\"><\/span><strong>Com afectar\u00e0 aquesta sent\u00e8ncia als aut\u00f2noms?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>L&#8217;impacte d&#8217;aquesta resoluci\u00f3 pot ser important per als aut\u00f2noms. Sobretot perqu\u00e8 els aporta m\u00e9s seguretat jur\u00eddica. Fins ara, molts professionals acceptaven sancions per evitar processos judicials llargs i costosos.<\/p>\n<p>Els efectes m\u00e9s destacats s\u00f3n:<img loading=\"lazy\" decoding=\"async\" class=\" wp-image-4115 alignright\" src=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/25388-1-300x200.jpg\" alt=\"Mujer aut\u00f3noma trabajando en su oficina, tomando caf\u00e9 y organizando su agenda. Hacienda deber\u00e1 probar el error de los aut\u00f3nomos antes de imponer sanciones por deducciones fiscales.\" width=\"350\" height=\"233\" srcset=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/25388-1-300x200.jpg 300w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/25388-1-1024x683.jpg 1024w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/25388-1-768x512.jpg 768w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/25388-1-700x467.jpg 700w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/25388-1.jpg 1500w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/p>\n<ul>\n<li><strong>M\u00e9s seguretat en les declaracions fiscals:<\/strong> Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms abans d&#8217;imposar una sanci\u00f3.<\/li>\n<li><strong>Menys multes injustificades:<\/strong> Es reduiran les sancions aplicades sense una base legal s\u00f2lida.<\/li>\n<li><strong>M\u00e9s garanties per al contribuent:<\/strong> Els aut\u00f2noms podran defensar-se amb m\u00e9s facilitat en cas d&#8217;inspecci\u00f3 fiscal.<\/li>\n<li><strong>Possibles inspeccions m\u00e9s estrictes:<\/strong> Davant la impossibilitat de sancionar autom\u00e0ticament, Hisenda podria augmentar el control de les declaracions.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Despeses_en_el_punt_de_mira_quines_deduccions_generen_mes_problemes\"><\/span><strong>Despeses en el punt de mira: quines deduccions generen m\u00e9s problemes?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aquesta sent\u00e8ncia no implica que totes les despeses siguin dedu\u00efbles sense justificaci\u00f3. Alguns conceptes continuen sent un focus de conflicte.<\/p>\n<ul>\n<li><strong>Vehicles:<\/strong> Demostrar que un cotxe s&#8217;utilitza exclusivament per a l&#8217;activitat econ\u00f2mica \u00e9s complicat.<\/li>\n<li><strong>Atencions a clients:<\/strong> Dinars o regals d\u2019empresa sovint s\u00f3n q\u00fcestionats si no hi ha proves clares.<\/li>\n<li><strong>M\u00e0rqueting i publicitat:<\/strong> En campanyes internacionals o acords amb tercers, Hisenda pot exigir una justificaci\u00f3 detallada.<\/li>\n<li><strong>Subministraments en teletreball:<\/strong> Deduccions de llum, aigua i internet segueixen generant dubtes.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Opinio_dexperts_realment_canviara_lactitud_dHisenda\"><\/span><strong>Opini\u00f3 d&#8217;experts: realment canviar\u00e0 l&#8217;actitud d&#8217;Hisenda?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Encara que la sent\u00e8ncia \u00e9s clara, alguns experts dubten que Hisenda canvi\u00ef la seva forma d&#8217;actuar.<\/p>\n<p>Segons Jos\u00e9 Mar\u00eda Salcedo, advocat tributarista, \u201cHisenda ha sancionat durant anys sense demostrar la culpabilitat. Aquest fallo hauria de corregir aquesta pr\u00e0ctica, per\u00f2 probablement continuar\u00e0 intentant traslladar la c\u00e0rrega de la prova als aut\u00f2noms\u201d.<\/p>\n<p>A m\u00e9s, la resoluci\u00f3 no eximeix els aut\u00f2noms de justificar els seus despeses. Hisenda ha de demostrar la culpabilitat, per\u00f2 el contribuent segueix tenint l&#8217;obligaci\u00f3 d&#8217;aportar documentaci\u00f3 clara.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Consells_per_protegir-se_davant_dinspeccions_fiscals\"><\/span><strong>Consells per protegir-se davant d&#8217;inspeccions fiscals<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Per evitar problemes amb Hisenda, \u00e9s recomanable seguir aquestes pautes:<\/p>\n<ol>\n<li><strong>Conservar tota la documentaci\u00f3<\/strong>: Factures, contractes i qualsevol prova han de guardar-se durant quatre anys.<\/li>\n<li><strong>Justificar b\u00e9 les despeses<\/strong>: Etiquetar correctament les factures i afegir notes explicatives pot ser clau.<\/li>\n<li><strong>Consultar un assessor fiscal<\/strong>: Un expert pot ajudar a garantir que les deduccions es facin correctament.<\/li>\n<li><strong>Evitar interpretacions dubtoses de la llei<\/strong>: Si hi ha dubtes sobre una deducci\u00f3, millor consultar abans de presentar la declaraci\u00f3.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Conclusio\"><\/span><strong>Conclusi\u00f3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La sent\u00e8ncia del Tribunal Suprem \u00e9s un pas important per protegir els aut\u00f2noms davant d&#8217;Hisenda. L&#8217;Administraci\u00f3 ja no podr\u00e0 sancionar sense demostrar la culpabilitat, fet que aporta m\u00e9s seguretat jur\u00eddica als contribuents.<\/p>\n<p>Aix\u00f2 no vol dir, per\u00f2, que els aut\u00f2noms hagin de relaxar-se. Hisenda continua revisant les declaracions i q\u00fcestionant certes deduccions. Per aix\u00f2, \u00e9s essencial mantenir una documentaci\u00f3 ordenada i clara.<\/p>\n<p>A <a href=\"https:\/\/www.ariasassessors.com\/ca\/\"><strong>Arias Assessors<\/strong><\/a>, t&#8217;oferim assessorament fiscal especialitzat per aut\u00f2noms. Si necessites ajuda per optimitzar la teva declaraci\u00f3 i evitar problemes amb Hisenda, contacta amb nosaltres. Ens encarreguem que compleixis la normativa i que no paguis m\u00e9s impostos dels necessaris.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introducci\u00f3: Qu\u00e8 ha canviat en la normativa sobre sancions fiscals als aut\u00f2noms? Durant anys, Hisenda ha imposat sancions als aut\u00f2noms que no justificaven correctament les seves deduccions. En molts casos, aquestes multes es posaven sense demostrar que el contribuent hagu\u00e9s actuat amb mala fe o&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hisenda haur\u00e0 de provar l&#039;error dels aut\u00f2noms | Arias Assessors<\/title>\n<meta name=\"description\" content=\"El Tribunal Suprem estableix que Hisenda haur\u00e0 de provar l&#039;error abans de sancionar els aut\u00f2noms per deduccions fiscals.\" \/>\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.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisenda haur\u00e0 de provar l&#039;error dels aut\u00f2noms | Arias Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Suprem estableix que Hisenda haur\u00e0 de provar l&#039;error abans de sancionar els aut\u00f2noms per deduccions fiscals.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\" \/>\n<meta property=\"og:site_name\" content=\"Arias Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ariasassessors\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-10T13:04:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1202\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"btorras\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:site\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"btorras\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\"},\"author\":{\"name\":\"btorras\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\"},\"headline\":\"Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms: La sent\u00e8ncia del Tribunal Suprem que canvia les regles del joc\",\"datePublished\":\"2025-02-10T13:04:58+00:00\",\"dateModified\":\"2025-02-10T13:04:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\"},\"wordCount\":788,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png\",\"articleSection\":[\"noticies\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\",\"url\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\",\"name\":\"Hisenda haur\u00e0 de provar l'error dels aut\u00f2noms | Arias Assessors\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png\",\"datePublished\":\"2025-02-10T13:04:58+00:00\",\"dateModified\":\"2025-02-10T13:04:58+00:00\",\"description\":\"El Tribunal Suprem estableix que Hisenda haur\u00e0 de provar l'error abans de sancionar els aut\u00f2noms per deduccions fiscals.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png\",\"width\":1920,\"height\":1202,\"caption\":\"Aut\u00f3nomo calculando sus gastos y deducciones fiscales con una calculadora y un cuaderno. Hacienda deber\u00e1 probar el error de los aut\u00f3nomos antes de imponer sanciones.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ariasassessors.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms: La sent\u00e8ncia del Tribunal Suprem que canvia les regles del joc\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ariasassessors.com\/#website\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"name\":\"Arias Assessors\",\"description\":\"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES\",\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ariasassessors.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\",\"name\":\"Arias Assessors\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"width\":349,\"height\":254,\"caption\":\"Arias Assessors\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/ariasassessors\/\",\"https:\/\/x.com\/ariasassessors\",\"https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\",\"name\":\"btorras\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"caption\":\"btorras\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hisenda haur\u00e0 de provar l'error dels aut\u00f2noms | Arias Assessors","description":"El Tribunal Suprem estableix que Hisenda haur\u00e0 de provar l'error abans de sancionar els aut\u00f2noms per deduccions fiscals.","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.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/","og_locale":"ca_ES","og_type":"article","og_title":"Hisenda haur\u00e0 de provar l'error dels aut\u00f2noms | Arias Assessors","og_description":"El Tribunal Suprem estableix que Hisenda haur\u00e0 de provar l'error abans de sancionar els aut\u00f2noms per deduccions fiscals.","og_url":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/","og_site_name":"Arias Assessors","article_publisher":"https:\/\/www.facebook.com\/ariasassessors\/","article_published_time":"2025-02-10T13:04:58+00:00","og_image":[{"width":1920,"height":1202,"url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png","type":"image\/png"}],"author":"btorras","twitter_card":"summary_large_image","twitter_creator":"@ariasassessors","twitter_site":"@ariasassessors","twitter_misc":{"Escrit per":"btorras","Temps estimat de lectura":"4 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#article","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/"},"author":{"name":"btorras","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef"},"headline":"Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms: La sent\u00e8ncia del Tribunal Suprem que canvia les regles del joc","datePublished":"2025-02-10T13:04:58+00:00","dateModified":"2025-02-10T13:04:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/"},"wordCount":788,"commentCount":0,"publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png","articleSection":["noticies"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/","url":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/","name":"Hisenda haur\u00e0 de provar l'error dels aut\u00f2noms | Arias Assessors","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png","datePublished":"2025-02-10T13:04:58+00:00","dateModified":"2025-02-10T13:04:58+00:00","description":"El Tribunal Suprem estableix que Hisenda haur\u00e0 de provar l'error abans de sancionar els aut\u00f2noms per deduccions fiscals.","breadcrumb":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#primaryimage","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/02\/Arias_Blog_IMAGEN_DESTACADA-16-1.png","width":1920,"height":1202,"caption":"Aut\u00f3nomo calculando sus gastos y deducciones fiscales con una calculadora y un cuaderno. Hacienda deber\u00e1 probar el error de los aut\u00f3nomos antes de imponer sanciones."},{"@type":"BreadcrumbList","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-haura-de-provar-lerror-dels-autonoms\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ariasassessors.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Hisenda haur\u00e0 de provar l&#8217;error dels aut\u00f2noms: La sent\u00e8ncia del Tribunal Suprem que canvia les regles del joc"}]},{"@type":"WebSite","@id":"https:\/\/www.ariasassessors.com\/#website","url":"https:\/\/www.ariasassessors.com\/","name":"Arias Assessors","description":"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES","publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ariasassessors.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.ariasassessors.com\/#organization","name":"Arias Assessors","url":"https:\/\/www.ariasassessors.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","width":349,"height":254,"caption":"Arias Assessors"},"image":{"@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ariasassessors\/","https:\/\/x.com\/ariasassessors","https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/"]},{"@type":"Person","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef","name":"btorras","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","caption":"btorras"}}]}},"_links":{"self":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/comments?post=4122"}],"version-history":[{"count":1,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4122\/revisions"}],"predecessor-version":[{"id":4123,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4122\/revisions\/4123"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media\/4119"}],"wp:attachment":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media?parent=4122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/categories?post=4122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/tags?post=4122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}