{"id":4496,"date":"2025-10-13T10:32:20","date_gmt":"2025-10-13T08:32:20","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4496"},"modified":"2025-10-17T09:49:19","modified_gmt":"2025-10-17T07:49:19","slug":"hisenda-ha-de-revelar-noms-de-funcionaris","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/","title":{"rendered":"Hisenda ha de revelar noms de funcionaris: qu\u00e8 canvia i com et protegeix si ets aut\u00f2nom"},"content":{"rendered":"<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"3c0058ae-c3d0-4158-bdfc-a979cf05a43e\" data-testid=\"conversation-turn-100\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"f6c1780f-5679-4c5c-8d46-389926f9d1b5\" data-message-model-slug=\"gpt-5-thinking\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"92\" data-end=\"569\">La darrera doctrina judicial marca un abans i un despr\u00e9s: <strong data-start=\"150\" data-end=\"195\">Hisenda ha de revelar noms de funcionaris<\/strong> que instrueixen i resolen expedients, excepte en sup\u00f2sits concrets de seguretat. Per als aut\u00f2noms, aix\u00f2 \u00e9s clau. Permet comprovar la <strong data-start=\"329\" data-end=\"346\">imparcialitat<\/strong> de qui porta el cas, detectar <strong data-start=\"377\" data-end=\"401\">conflictes d\u2019inter\u00e8s<\/strong> i, si cal, <strong data-start=\"413\" data-end=\"440\">sol\u00b7licitar l\u2019abstenci\u00f3<\/strong> del funcionari afectat. A <a href=\"https:\/\/www.ariasassessors.com\/ca\/\">Arias Assessors<\/a> ho celebrem perqu\u00e8 refor\u00e7a garanties reals en inspeccions i procediments sancionadors.<\/p>\n<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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#1_Que_diu_exactament_la_resolucio\" title=\"1) Qu\u00e8 diu exactament la resoluci\u00f3?\">1) Qu\u00e8 diu exactament la resoluci\u00f3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#2_Per_que_es_important_per_als_autonoms\" title=\"2) Per qu\u00e8 \u00e9s important per als aut\u00f2noms?\">2) Per qu\u00e8 \u00e9s important per als aut\u00f2noms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#3_Hi_ha_limits_Si_pero_son_excepcionals\" title=\"3) Hi ha l\u00edmits? S\u00ed, per\u00f2 s\u00f3n excepcionals\">3) Hi ha l\u00edmits? S\u00ed, per\u00f2 s\u00f3n excepcionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#4_Com_demanar_la_identitat_dels_funcionaris_pas_a_pas\" title=\"4) Com demanar la identitat dels funcionaris (pas a pas)\">4) Com demanar la identitat dels funcionaris (pas a pas)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#5_Que_fer_si_detectes_un_conflicte_dinteres\" title=\"5) Qu\u00e8 fer si detectes un conflicte d\u2019inter\u00e8s\">5) Qu\u00e8 fer si detectes un conflicte d\u2019inter\u00e8s<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#6_Errors_frequents_a_evitar\" title=\"6) Errors freq\u00fcents a evitar\">6) Errors freq\u00fcents a evitar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#7_Com_tajudem_des_dArias_Assessors\" title=\"7) Com t\u2019ajudem des d\u2019Arias Assessors\">7) Com t\u2019ajudem des d\u2019Arias Assessors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-ha-de-revelar-noms-de-funcionaris\/#8_Conclusio\" title=\"8) Conclusi\u00f3\">8) Conclusi\u00f3<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-start=\"571\" data-end=\"610\"><span class=\"ez-toc-section\" id=\"1_Que_diu_exactament_la_resolucio\"><\/span>1) Qu\u00e8 diu exactament la resoluci\u00f3?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"612\" data-end=\"1059\">Un jutjat ha ordenat a l\u2019Ag\u00e8ncia Tribut\u00e0ria facilitar <strong data-start=\"666\" data-end=\"711\">nom, cognoms i n\u00famero professional (NUMA)<\/strong> dels funcionaris <strong data-start=\"729\" data-end=\"757\">instructors i resolutius<\/strong> d\u2019un expedient en un termini determinat. Ho fonamenta en la <strong data-start=\"818\" data-end=\"851\">Llei 19\/2013 de transpar\u00e8ncia<\/strong> i en el dret dels ciutadans a <strong data-start=\"882\" data-end=\"916\">identificar el personal p\u00fablic<\/strong> que tramita el seu procediment. Dit d\u2019una altra manera: la identitat professional no es considera, en general, un <strong data-start=\"1031\" data-end=\"1058\">dada personal reservada<\/strong>.<\/p>\n<p data-start=\"612\" data-end=\"1059\"><strong>Idea clau:<\/strong> la regla \u00e9s la publicitat i la rendici\u00f3 de comptes. L\u2019excepci\u00f3, degudament motivada, \u00e9s la reserva per raons de <strong data-start=\"1186\" data-end=\"1199\">seguretat<\/strong>.<\/p>\n<p data-start=\"612\" data-end=\"1059\">Per aix\u00f2, ja no val amagar aquesta informaci\u00f3 darrere d\u2019una \u201cprotecci\u00f3 de dades\u201d gen\u00e8rica. <strong data-start=\"1293\" data-end=\"1338\">Hisenda ha de revelar noms de funcionaris<\/strong> quan el contribuent ho sol\u00b7licita amb inter\u00e8s leg\u00edtim i no hi ha risc acreditat.<\/p>\n<h3 data-start=\"1421\" data-end=\"1466\"><span class=\"ez-toc-section\" id=\"2_Per_que_es_important_per_als_autonoms\"><\/span>2) Per qu\u00e8 \u00e9s important per als aut\u00f2noms?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1468\" data-end=\"1513\">Perqu\u00e8 et dona eines pr\u00e0ctiques i immediates:<\/p>\n<ul data-start=\"1515\" data-end=\"1839\">\n<li data-start=\"1515\" data-end=\"1613\"><strong data-start=\"1517\" data-end=\"1545\">Comprovar imparcialitat.<\/strong> Pots verificar si hi ha amistat, parentiu o interessos econ\u00f2mics.<\/li>\n<li data-start=\"1614\" data-end=\"1737\"><strong data-start=\"1616\" data-end=\"1640\">Demanar l\u2019abstenci\u00f3.<\/strong> Si detectes un conflicte d\u2019inter\u00e8s, pots sol\u00b7licitar que un altre funcionari assumeixi el cas.<\/li>\n<li data-start=\"1738\" data-end=\"1839\"><strong data-start=\"1740\" data-end=\"1764\">Enfortir la defensa.<\/strong> Saber qui instrueix i resol ajuda a ordenar proves, terminis i actuacions.<\/li>\n<\/ul>\n<p data-start=\"1841\" data-end=\"1993\">Aix\u00ed, la m\u00e0xima \u201c<strong data-start=\"1858\" data-end=\"1903\">Hisenda ha de revelar noms de funcionaris<\/strong>\u201d es tradueix en <strong data-start=\"1920\" data-end=\"1935\">m\u00e9s control<\/strong>, <strong data-start=\"1937\" data-end=\"1955\">menys opacitat<\/strong> i <strong data-start=\"1958\" data-end=\"1976\">millor defensa<\/strong> dels teus drets.<\/p>\n<h3 data-start=\"1995\" data-end=\"2041\"><span class=\"ez-toc-section\" id=\"3_Hi_ha_limits_Si_pero_son_excepcionals\"><\/span>3) Hi ha l\u00edmits? S\u00ed, per\u00f2 s\u00f3n excepcionals<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2043\" data-end=\"2379\">L\u2019Administraci\u00f3 pot denegar la identitat si <strong data-start=\"2087\" data-end=\"2099\">acredita<\/strong> que la publicitat <strong data-start=\"2118\" data-end=\"2147\">posa en risc la seguretat<\/strong> del personal o drets prevalents (per exemple, dades que permetin localitzaci\u00f3 personal). Tanmateix, cal motivar-ho amb <strong data-start=\"2267\" data-end=\"2280\">concreci\u00f3<\/strong>. D\u2019altra banda, un cop finalitzat l\u2019expedient, el criteri de <strong data-start=\"2342\" data-end=\"2356\">publicitat<\/strong> encara es refor\u00e7a m\u00e9s.<\/p>\n<h3 data-start=\"2381\" data-end=\"2441\"><span class=\"ez-toc-section\" id=\"4_Com_demanar_la_identitat_dels_funcionaris_pas_a_pas\"><\/span>4) Com demanar la identitat dels funcionaris (pas a pas)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2443\" data-end=\"2556\">Si est\u00e0s en una inspecci\u00f3, una sanci\u00f3 o una comprovaci\u00f3, pots activar el teu dret. Et proposem aquest recorregut:<\/p>\n<ol data-start=\"2558\" data-end=\"3154\">\n<li data-start=\"2558\" data-end=\"2926\">\n<p data-start=\"2561\" data-end=\"2586\"><strong data-start=\"2561\" data-end=\"2584\">Sol\u00b7licitud formal:<\/strong><\/p>\n<ul data-start=\"2590\" data-end=\"2926\">\n<li data-start=\"2590\" data-end=\"2675\">Presenta un escrit a trav\u00e9s de la <strong data-start=\"2626\" data-end=\"2645\">Seu electr\u00f2nica<\/strong> de l\u2019AEAT (o per registre).<\/li>\n<li data-start=\"2679\" data-end=\"2749\">Invoca la<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-12887\" target=\"_blank\" rel=\"noopener\"> <strong data-start=\"2691\" data-end=\"2707\">Llei 19\/2013<\/strong><\/a> i l\u2019<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-10565\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"2712\" data-end=\"2746\">art. 53.1.a de la Llei 39\/2015<\/strong>.<\/a><\/li>\n<li data-start=\"2753\" data-end=\"2822\">Demana <strong data-start=\"2762\" data-end=\"2785\">nom, cognoms i NUMA<\/strong> dels <strong data-start=\"2791\" data-end=\"2819\">instructors i resolutius<\/strong>.<\/li>\n<li data-start=\"2826\" data-end=\"2926\">Explica l\u2019<strong data-start=\"2838\" data-end=\"2857\">inter\u00e8s leg\u00edtim<\/strong>: control d\u2019imparcialitat, possible <strong data-start=\"2893\" data-end=\"2906\">abstenci\u00f3<\/strong> i defensa efectiva.<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"2928\" data-end=\"3154\">\n<p data-start=\"2931\" data-end=\"2958\"><strong data-start=\"2931\" data-end=\"2956\">Seguiment i resposta:<\/strong><\/p>\n<ul data-start=\"2962\" data-end=\"3154\">\n<li data-start=\"2962\" data-end=\"3064\">Si no responen o deneguen sense base s\u00f2lida, recorre al <strong data-start=\"3020\" data-end=\"3061\">Consell de Transpar\u00e8ncia i Bon Govern<\/strong>.<\/li>\n<li data-start=\"3068\" data-end=\"3154\">Si cal, acudeix a la <strong data-start=\"3091\" data-end=\"3118\">jurisdicci\u00f3 contenciosa<\/strong>. Hi ha jurisprud\u00e8ncia que t\u2019empara.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p data-start=\"3156\" data-end=\"3351\"><strong data-start=\"3156\" data-end=\"3174\">Consell:<\/strong> demana la identitat <strong data-start=\"3195\" data-end=\"3205\">durant<\/strong> el procediment per poder actuar a temps. I, si te la neguen amb l\u2019argument de \u201cpressi\u00f3 externa\u201d, torna-la a demanar <strong data-start=\"3322\" data-end=\"3338\">en concloure<\/strong> l\u2019expedient.<\/p>\n<h3 data-start=\"3353\" data-end=\"3402\"><span class=\"ez-toc-section\" id=\"5_Que_fer_si_detectes_un_conflicte_dinteres\"><\/span>5) Qu\u00e8 fer si detectes un conflicte d\u2019inter\u00e8s<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"3404\" data-end=\"3678\">\n<li data-start=\"3404\" data-end=\"3475\"><strong data-start=\"3406\" data-end=\"3424\">Aporta indicis<\/strong> (vincle personal, relacions empresarials, etc.).<\/li>\n<li data-start=\"3476\" data-end=\"3563\"><strong data-start=\"3478\" data-end=\"3504\">Sol\u00b7licita l\u2019abstenci\u00f3<\/strong> per escrit i demana la designaci\u00f3 d\u2019un altre instructor.<\/li>\n<li data-start=\"3564\" data-end=\"3678\"><strong data-start=\"3566\" data-end=\"3593\">Deixa rastre documental<\/strong>. Si l\u2019Administraci\u00f3 no actua, quedar\u00e0 const\u00e0ncia per a una <strong data-start=\"3653\" data-end=\"3667\">impugnaci\u00f3<\/strong> posterior.<\/li>\n<\/ul>\n<p data-start=\"3680\" data-end=\"3817\">Recorda: si la tramitaci\u00f3 continua malgrat el conflicte, pots al\u00b7legar <strong data-start=\"3751\" data-end=\"3766\">parcialitat<\/strong> i demanar la <strong data-start=\"3780\" data-end=\"3793\">nul\u00b7litat<\/strong> d\u2019actuacions afectades.<\/p>\n<h3 data-start=\"3819\" data-end=\"3851\"><span class=\"ez-toc-section\" id=\"6_Errors_frequents_a_evitar\"><\/span>6) Errors freq\u00fcents a evitar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"3853\" data-end=\"4257\">\n<li data-start=\"3853\" data-end=\"3970\"><strong data-start=\"3855\" data-end=\"3889\">Peticions vagues o excessives.<\/strong> Centra\u2019t en la <strong data-start=\"3905\" data-end=\"3931\">identitat professional<\/strong> (nom, cognoms, NUMA i unitat\/\u00f2rgan).<\/li>\n<li data-start=\"3971\" data-end=\"4070\"><strong data-start=\"3973\" data-end=\"4003\">No motivar la sol\u00b7licitud.<\/strong> Explica per qu\u00e8 necessites la dada i com afecta la teva defensa.<\/li>\n<li data-start=\"4071\" data-end=\"4154\"><strong data-start=\"4073\" data-end=\"4090\">Arribar tard.<\/strong> Si sospites, actua <strong data-start=\"4110\" data-end=\"4119\">aviat<\/strong>; despr\u00e9s \u00e9s m\u00e9s dif\u00edcil reparar.<\/li>\n<li data-start=\"4155\" data-end=\"4257\"><strong data-start=\"4157\" data-end=\"4179\">No arxivar proves.<\/strong> Guarda <strong data-start=\"4187\" data-end=\"4196\">totes<\/strong> les respostes, silencis i terminis; seran clau en un recurs.<\/li>\n<\/ul>\n<p data-start=\"4259\" data-end=\"4367\">En resum: si <strong data-start=\"4272\" data-end=\"4317\">Hisenda ha de revelar noms de funcionaris<\/strong>, aprofita-ho amb <strong data-start=\"4335\" data-end=\"4366\">ordre, precisi\u00f3 i calendari<\/strong>.<\/p>\n<h3 data-start=\"4369\" data-end=\"4410\"><span class=\"ez-toc-section\" id=\"7_Com_tajudem_des_dArias_Assessors\"><\/span>7) Com t\u2019ajudem des d\u2019Arias Assessors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4412\" data-end=\"4467\">A <a href=\"https:\/\/www.ariasassessors.com\/ca\/\"><strong data-start=\"4414\" data-end=\"4433\">Arias Assessors<\/strong><\/a> operem amb una metodologia clara:<\/p>\n<ul data-start=\"4469\" data-end=\"4874\">\n<li data-start=\"4469\" data-end=\"4584\"><strong data-start=\"4471\" data-end=\"4499\">Escrits de transpar\u00e8ncia<\/strong> ben fonamentats perqu\u00e8 <strong data-start=\"4523\" data-end=\"4568\">Hisenda ha de revelar noms de funcionaris<\/strong> sense traves.<\/li>\n<li data-start=\"4469\" data-end=\"4584\"><strong data-start=\"4587\" data-end=\"4611\">Estrategia processal<\/strong>: quan demanar, qu\u00e8 sol\u00b7licitar i com reaccionar a una denegaci\u00f3.<\/li>\n<li data-start=\"4679\" data-end=\"4765\"><strong data-start=\"4681\" data-end=\"4710\">Abstencions i recusacions<\/strong> ben armades, per blindar la validesa de l\u2019expedient.<\/li>\n<li data-start=\"4766\" data-end=\"4874\"><strong data-start=\"4768\" data-end=\"4780\">Recursos<\/strong> davant del CTBG i, si cal, via judicial contenciosa, amb criteri pr\u00e0ctic i control de costos.<\/li>\n<\/ul>\n<p data-start=\"4876\" data-end=\"5005\">L\u2019objectiu \u00e9s senzill: <strong data-start=\"4899\" data-end=\"4926\">garantir els teus drets<\/strong> i evitar que un procediment es contamini per falta d\u2019imparcialitat o opacitat.<\/p>\n<h3 data-start=\"5007\" data-end=\"5023\"><span class=\"ez-toc-section\" id=\"8_Conclusio\"><\/span>8) Conclusi\u00f3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"5025\" data-end=\"5504\">La doctrina recent reafirma que <strong data-start=\"5057\" data-end=\"5102\">Hisenda ha de revelar noms de funcionaris<\/strong> que intervenen en el teu expedient, llevat de sup\u00f2sits justificats. Per als aut\u00f2noms, aix\u00f2 significa <strong data-start=\"5204\" data-end=\"5225\">m\u00e9s transpar\u00e8ncia<\/strong> i <strong data-start=\"5228\" data-end=\"5245\">m\u00e9s garanties<\/strong>. Si necessites demanar la identitat dels responsables, preparar una <strong data-start=\"5314\" data-end=\"5327\">abstenci\u00f3<\/strong> o rec\u00f3rrer una <strong data-start=\"5343\" data-end=\"5356\">denegaci\u00f3<\/strong>, a <a href=\"https:\/\/www.ariasassessors.com\/ca\/\"><strong data-start=\"5360\" data-end=\"5379\">Arias Assessors<\/strong> <\/a>ens encarreguem de tot, des del primer escrit fins a l\u2019\u00faltim recurs. Aix\u00ed, defenses el teu negoci amb eines reals i segures.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<div class=\"pointer-events-none h-px w-px\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La darrera doctrina judicial marca un abans i un despr\u00e9s: Hisenda ha de revelar noms de funcionaris que instrueixen i resolen expedients, excepte en sup\u00f2sits concrets de seguretat. Per als aut\u00f2noms, aix\u00f2 \u00e9s clau. Permet comprovar la imparcialitat de qui porta el cas, detectar conflictes&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4494,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1115],"tags":[],"class_list":["post-4496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hisenda ha de revelar noms de funcionaris: dret dels aut\u00f2noms<\/title>\n<meta name=\"description\" content=\"Hisenda ha de revelar noms de funcionaris que tramiten el teu expedient. 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