{"id":4547,"date":"2025-11-04T14:12:51","date_gmt":"2025-11-04T13:12:51","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4547"},"modified":"2025-11-04T14:12:51","modified_gmt":"2025-11-04T13:12:51","slug":"el-suprem-frena-les-derivacions-automatiques","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/","title":{"rendered":"El Suprem frena les derivacions autom\u00e0tiques: qu\u00e8 canvia per als administradors (STS 3465\/2025)"},"content":{"rendered":"<p data-start=\"103\" data-end=\"279\"><strong data-start=\"123\" data-end=\"171\">El Suprem frena les derivacions autom\u00e0tiques<\/strong> i exigeix que Hisenda provi <strong data-start=\"200\" data-end=\"216\">dolo o culpa<\/strong> amb fets concrets. Ja no n\u2019hi ha prou amb \u201cets administrador\u201d.<\/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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#Que_canvia_i_per_que_importa\" title=\"Qu\u00e8 canvia i per qu\u00e8 importa\">Qu\u00e8 canvia i per qu\u00e8 importa<\/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\/el-suprem-frena-les-derivacions-automatiques\/#Efectes_practics_per_a_pimes_i_administradors\" title=\"Efectes pr\u00e0ctics per a pimes i administradors\">Efectes pr\u00e0ctics per a pimes i administradors<\/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\/el-suprem-frena-les-derivacions-automatiques\/#Com_actuar_recomanacio_Arias\" title=\"Com actuar (recomanaci\u00f3 Arias)\">Com actuar (recomanaci\u00f3 Arias)<\/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\/el-suprem-frena-les-derivacions-automatiques\/#Checklist_de_%E2%80%9Cdiligencia_provada%E2%80%9D\" title=\"Checklist de \u201cdilig\u00e8ncia provada\u201d\">Checklist de \u201cdilig\u00e8ncia provada\u201d<\/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\/el-suprem-frena-les-derivacions-automatiques\/#Allo_que_no_canvia\" title=\"All\u00f2 que no canvia\">All\u00f2 que no canvia<\/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\/el-suprem-frena-les-derivacions-automatiques\/#Preguntes_rapides\" title=\"Preguntes r\u00e0pides\">Preguntes r\u00e0pides<\/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\/el-suprem-frena-les-derivacions-automatiques\/#Conclusio_Arias\" title=\"Conclusi\u00f3 Arias\">Conclusi\u00f3 Arias<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"281\" data-end=\"312\"><span class=\"ez-toc-section\" id=\"Que_canvia_i_per_que_importa\"><\/span>Qu\u00e8 canvia i per qu\u00e8 importa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"313\" data-end=\"527\">La <strong data-start=\"316\" data-end=\"333\">STS 3465\/2025<\/strong> interpreta l\u2019article <strong data-start=\"355\" data-end=\"369\">43.1.a LGT<\/strong>. Per tant, si l\u2019AEAT vol derivar responsabilitat, ha d\u2019<strong data-start=\"425\" data-end=\"444\">individualitzar<\/strong> la conducta, explicar <strong data-start=\"467\" data-end=\"484\">qu\u00e8 es va fer<\/strong> o <strong data-start=\"487\" data-end=\"504\">deixar de fer<\/strong>, i aportar <strong data-start=\"516\" data-end=\"526\">proves<\/strong>.<\/p>\n<p data-start=\"529\" data-end=\"673\">A <a href=\"https:\/\/www.ariasassessors.com\/ca\/\">Arias<\/a> ho considerem un gir rellevant: s\u2019acaben els escrits gen\u00e8rics que pressuposaven responsabilitat pel c\u00e0rrec, <strong data-start=\"645\" data-end=\"672\">sense an\u00e0lisi espec\u00edfic<\/strong>.<\/p>\n<h2 data-start=\"675\" data-end=\"723\"><span class=\"ez-toc-section\" id=\"Efectes_practics_per_a_pimes_i_administradors\"><\/span>Efectes pr\u00e0ctics per a pimes i administradors<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"724\" data-end=\"776\">A partir d\u2019ara, les propostes de derivaci\u00f3 han de:<\/p>\n<ol data-start=\"777\" data-end=\"950\">\n<li data-start=\"777\" data-end=\"837\">\n<p data-start=\"780\" data-end=\"837\">Descriure <strong data-start=\"790\" data-end=\"807\">fets concrets<\/strong> imputats a l\u2019administrador.<\/p>\n<\/li>\n<li data-start=\"838\" data-end=\"870\">\n<p data-start=\"841\" data-end=\"870\">Aportar <strong data-start=\"849\" data-end=\"867\">proves s\u00f2lides<\/strong>.<\/p>\n<\/li>\n<li data-start=\"871\" data-end=\"950\">\n<p data-start=\"874\" data-end=\"950\">Connectar fets, <strong data-start=\"890\" data-end=\"910\">perjudici fiscal<\/strong> i <strong data-start=\"913\" data-end=\"934\">element subjectiu<\/strong> (culpa o dolo).<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"952\" data-end=\"1061\">Si manca algun punt, la defensa guanya for\u00e7a. A m\u00e9s, els procediments <strong data-start=\"1022\" data-end=\"1034\">no ferms<\/strong> poden invocar la doctrina.<\/p>\n<h2 data-start=\"1063\" data-end=\"1096\"><span class=\"ez-toc-section\" id=\"Com_actuar_recomanacio_Arias\"><\/span>Com actuar (recomanaci\u00f3 Arias)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1097\" data-end=\"1390\">Primer, <strong data-start=\"1105\" data-end=\"1132\">invoca la STS 3465\/2025<\/strong> en al\u00b7legacions o recurs.<br data-start=\"1158\" data-end=\"1161\" \/>Despr\u00e9s, <strong data-start=\"1170\" data-end=\"1199\">exigeix individualitzaci\u00f3<\/strong>: qu\u00e8, quan i amb quin efecte.<br data-start=\"1229\" data-end=\"1232\" \/>A continuaci\u00f3, <strong data-start=\"1247\" data-end=\"1268\">aporta dilig\u00e8ncia<\/strong>: actes, correus, atenci\u00f3 de notificacions i decisions de tresoreria.<br data-start=\"1337\" data-end=\"1340\" \/>Finalment, <strong data-start=\"1351\" data-end=\"1369\">rebat gen\u00e8rics<\/strong> sense fets ni prova.<\/p>\n<h2 data-start=\"1392\" data-end=\"1428\"><span class=\"ez-toc-section\" id=\"Checklist_de_%E2%80%9Cdiligencia_provada%E2%80%9D\"><\/span>Checklist de \u201cdilig\u00e8ncia provada\u201d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul data-start=\"1429\" data-end=\"1775\">\n<li data-start=\"1429\" data-end=\"1480\">\n<p data-start=\"1431\" data-end=\"1480\"><strong data-start=\"1431\" data-end=\"1451\">Calendari fiscal<\/strong> i justificants en termini.<\/p>\n<\/li>\n<li data-start=\"1481\" data-end=\"1536\">\n<p data-start=\"1483\" data-end=\"1536\"><strong data-start=\"1483\" data-end=\"1514\">Notificacions electr\u00f2niques<\/strong> ateses i arxivades.<\/p>\n<\/li>\n<li data-start=\"1537\" data-end=\"1580\">\n<p data-start=\"1539\" data-end=\"1580\"><strong data-start=\"1539\" data-end=\"1558\">Llibres socials<\/strong> i <strong data-start=\"1561\" data-end=\"1570\">actes<\/strong> al dia.<\/p>\n<\/li>\n<li data-start=\"1581\" data-end=\"1646\">\n<p data-start=\"1583\" data-end=\"1646\"><strong data-start=\"1583\" data-end=\"1599\">Tra\u00e7abilitat<\/strong> de pagaments i acords amb AEAT i prove\u00efdors.<\/p>\n<\/li>\n<li data-start=\"1647\" data-end=\"1700\">\n<p data-start=\"1649\" data-end=\"1700\"><strong data-start=\"1649\" data-end=\"1670\">Protocols interns<\/strong> per prevenir incompliments.<\/p>\n<\/li>\n<li data-start=\"1701\" data-end=\"1775\">\n<p data-start=\"1703\" data-end=\"1775\"><strong data-start=\"1703\" data-end=\"1717\">Evid\u00e8ncies<\/strong> davant insolv\u00e8ncia: assessorament i, si cal, <strong data-start=\"1763\" data-end=\"1774\">concurs<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1777\" data-end=\"1910\">A <a href=\"https:\/\/www.ariasassessors.com\/ca\/\">Arias<\/a> treballem aquest <strong data-start=\"1802\" data-end=\"1827\">dossier de dilig\u00e8ncia<\/strong> durant tot l\u2019any. Aix\u00ed, quan arriba un requeriment, la base defensiva ja existeix.<\/p>\n<h2 data-start=\"1912\" data-end=\"1933\"><span class=\"ez-toc-section\" id=\"Allo_que_no_canvia\"><\/span>All\u00f2 que no canvia<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1934\" data-end=\"2101\">La societat continua <strong data-start=\"1955\" data-end=\"1965\">devent<\/strong> els seus tributs. L\u2019administrador respon si <strong data-start=\"2010\" data-end=\"2024\">consenteix<\/strong> infraccions, <strong data-start=\"2038\" data-end=\"2050\">no actua<\/strong> per evitar-les o <strong data-start=\"2068\" data-end=\"2082\">incompleix<\/strong> deures societaris.<\/p>\n<p data-start=\"2103\" data-end=\"2196\">En resum, la novetat \u00e9s que Hisenda <strong data-start=\"2139\" data-end=\"2155\">ha de provar<\/strong> la culpa o el dolo; no pot presumir-los.<\/p>\n<h2 data-start=\"2198\" data-end=\"2218\"><span class=\"ez-toc-section\" id=\"Preguntes_rapides\"><\/span>Preguntes r\u00e0pides<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2219\" data-end=\"2481\"><strong data-start=\"2219\" data-end=\"2259\">N\u2019hi ha prou amb citar la sent\u00e8ncia?<\/strong> No. Cal <strong data-start=\"2268\" data-end=\"2282\">invocar-la<\/strong> i <strong data-start=\"2285\" data-end=\"2303\">aportar proves<\/strong> de dilig\u00e8ncia.<br data-start=\"2318\" data-end=\"2321\" \/><strong data-start=\"2321\" data-end=\"2357\">Serveix per a expedients antics?<\/strong> S\u00ed, quan l\u2019acte <strong data-start=\"2374\" data-end=\"2388\">no \u00e9s ferm<\/strong>.<br data-start=\"2389\" data-end=\"2392\" \/><strong data-start=\"2392\" data-end=\"2417\">Puc relaxar controls?<\/strong> No. La <strong data-start=\"2425\" data-end=\"2438\">prevenci\u00f3<\/strong> i la <strong data-start=\"2444\" data-end=\"2460\">tra\u00e7abilitat<\/strong> segueixen sent clau.<\/p>\n<h2 data-start=\"2483\" data-end=\"2501\"><span class=\"ez-toc-section\" id=\"Conclusio_Arias\"><\/span>Conclusi\u00f3 Arias<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2502\" data-end=\"2835\">La <a href=\"https:\/\/www.fide.es\/wp-content\/uploads\/2025\/09\/STS-Ausencia-de-motivacion-derivacion-de-responsabilidad.pdf\">STS 3465\/2025<\/a> <strong data-start=\"2519\" data-end=\"2532\">no blinda<\/strong> l\u2019administrador. Ara b\u00e9, amb el criteri del Suprem \u2014<strong data-start=\"2585\" data-end=\"2633\">El Suprem frena les derivacions autom\u00e0tiques<\/strong>\u2014 s\u2019eleva el llist\u00f3 probatori d\u2019Hisenda. Per aix\u00f2, refor\u00e7a <strong data-start=\"2692\" data-end=\"2706\">governan\u00e7a<\/strong> i <strong data-start=\"2709\" data-end=\"2722\">evid\u00e8ncia<\/strong> avui per reduir riscos dem\u00e0. Si tens un procediment obert, a Arias revisem <strong data-start=\"2798\" data-end=\"2810\">terminis<\/strong> i <strong data-start=\"2813\" data-end=\"2827\">estrat\u00e8gia<\/strong> amb tu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Suprem frena les derivacions autom\u00e0tiques i exigeix que Hisenda provi dolo o culpa amb fets concrets. Ja no n\u2019hi ha prou amb \u201cets administrador\u201d. Qu\u00e8 canvia i per qu\u00e8 importa La STS 3465\/2025 interpreta l\u2019article 43.1.a LGT. Per tant, si l\u2019AEAT vol derivar responsabilitat,&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4545,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4547","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>El Suprem frena les derivacions autom\u00e0tiques: efectes i accions<\/title>\n<meta name=\"description\" content=\"El Suprem frena les derivacions autom\u00e0tiques: com afecta a pimes, quina prova demana Hisenda i qu\u00e8 fer si tens un expedient obert.\" \/>\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\/el-suprem-frena-les-derivacions-automatiques\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Suprem frena les derivacions autom\u00e0tiques: efectes i accions\" \/>\n<meta property=\"og:description\" content=\"El Suprem frena les derivacions autom\u00e0tiques: com afecta a pimes, quina prova demana Hisenda i qu\u00e8 fer si tens un expedient obert.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/\" \/>\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=\"2025-11-04T13:12:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2-1024x641.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"641\" \/>\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=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/\"},\"author\":{\"name\":\"btorras\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\"},\"headline\":\"El Suprem frena les derivacions autom\u00e0tiques: qu\u00e8 canvia per als administradors (STS 3465\/2025)\",\"datePublished\":\"2025-11-04T13:12:51+00:00\",\"dateModified\":\"2025-11-04T13:12:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/\"},\"wordCount\":423,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png\",\"articleSection\":[\"noticies\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/\",\"url\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/\",\"name\":\"El Suprem frena les derivacions autom\u00e0tiques: efectes i accions\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png\",\"datePublished\":\"2025-11-04T13:12:51+00:00\",\"dateModified\":\"2025-11-04T13:12:51+00:00\",\"description\":\"El Suprem frena les derivacions autom\u00e0tiques: com afecta a pimes, quina prova demana Hisenda i qu\u00e8 fer si tens un expedient obert.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png\",\"width\":1920,\"height\":1202},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ariasassessors.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El Suprem frena les derivacions autom\u00e0tiques: qu\u00e8 canvia per als administradors (STS 3465\/2025)\"}]},{\"@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":"El Suprem frena les derivacions autom\u00e0tiques: efectes i accions","description":"El Suprem frena les derivacions autom\u00e0tiques: com afecta a pimes, quina prova demana Hisenda i qu\u00e8 fer si tens un expedient obert.","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\/el-suprem-frena-les-derivacions-automatiques\/","og_locale":"ca_ES","og_type":"article","og_title":"El Suprem frena les derivacions autom\u00e0tiques: efectes i accions","og_description":"El Suprem frena les derivacions autom\u00e0tiques: com afecta a pimes, quina prova demana Hisenda i qu\u00e8 fer si tens un expedient obert.","og_url":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/","og_site_name":"Arias Assessors","article_publisher":"https:\/\/www.facebook.com\/ariasassessors\/","article_published_time":"2025-11-04T13:12:51+00:00","og_image":[{"width":1024,"height":641,"url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2-1024x641.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":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#article","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/"},"author":{"name":"btorras","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef"},"headline":"El Suprem frena les derivacions autom\u00e0tiques: qu\u00e8 canvia per als administradors (STS 3465\/2025)","datePublished":"2025-11-04T13:12:51+00:00","dateModified":"2025-11-04T13:12:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/"},"wordCount":423,"commentCount":0,"publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png","articleSection":["noticies"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/","url":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/","name":"El Suprem frena les derivacions autom\u00e0tiques: efectes i accions","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png","datePublished":"2025-11-04T13:12:51+00:00","dateModified":"2025-11-04T13:12:51+00:00","description":"El Suprem frena les derivacions autom\u00e0tiques: com afecta a pimes, quina prova demana Hisenda i qu\u00e8 fer si tens un expedient obert.","breadcrumb":{"@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#primaryimage","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/11\/Miniatura-Entrevista-Raul-2.png","width":1920,"height":1202},{"@type":"BreadcrumbList","@id":"https:\/\/www.ariasassessors.com\/ca\/el-suprem-frena-les-derivacions-automatiques\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ariasassessors.com\/ca\/"},{"@type":"ListItem","position":2,"name":"El Suprem frena les derivacions autom\u00e0tiques: qu\u00e8 canvia per als administradors (STS 3465\/2025)"}]},{"@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\/4547","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=4547"}],"version-history":[{"count":1,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4547\/revisions"}],"predecessor-version":[{"id":4548,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4547\/revisions\/4548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media\/4545"}],"wp:attachment":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media?parent=4547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/categories?post=4547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/tags?post=4547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}