{"id":4595,"date":"2025-12-08T13:58:56","date_gmt":"2025-12-08T12:58:56","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4595"},"modified":"2025-12-02T14:23:35","modified_gmt":"2025-12-02T13:23:35","slug":"hisenda-intensifica-els-controls","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/hisenda-intensifica-els-controls\/","title":{"rendered":"Hisenda intensifica els controls: m\u00e9s de 700.000 requeriments l\u2019any a aut\u00f2noms i pimes"},"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=\"request-WEB:48bde23c-1733-43e1-94f8-6c3d1ef02652-24\" data-testid=\"conversation-turn-50\" 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=\"6afaa7ef-71c6-42c9-8df6-813818d0ec45\" 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=\"0\" data-end=\"646\">L\u2019<strong data-start=\"95\" data-end=\"124\">Ag\u00e8ncia Tribut\u00e0ria (AEAT)<\/strong> ha intensificat el control sobre els petits negocis. Segons el seu darrer balan\u00e7 disponible, el 2024 es van practicar <strong data-start=\"243\" data-end=\"297\">1.981.864 actuacions de control de tributs interns<\/strong> (IVA, IRPF, Societats), un <strong data-start=\"325\" data-end=\"333\">4,4%<\/strong> m\u00e9s que el 2023. Dins d\u2019aquest volum, les comprovacions sobre <strong data-start=\"396\" data-end=\"424\">\u201cactivitats econ\u00f2miques\u201d<\/strong> \u2014el gran calaix que afecta aut\u00f2noms i pimes\u2014 ja <strong data-start=\"473\" data-end=\"496\">superen les 726.000<\/strong> i <strong data-start=\"499\" data-end=\"529\">creixen un 9,2% interanual<\/strong>. La dada consolida un ritme de <strong data-start=\"561\" data-end=\"599\">m\u00e9s de 700.000 requeriments anuals<\/strong> per vigilar impostos de petits contribuents.<\/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-intensifica-els-controls\/#Que_esta_mirant_Hisenda\" title=\"Qu\u00e8 est\u00e0 mirant Hisenda\">Qu\u00e8 est\u00e0 mirant Hisenda<\/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-intensifica-els-controls\/#La_dada_clau_726385_comprovacions_a_negocis_92\" title=\"La dada clau: 726.385 comprovacions a negocis (+9,2%)\">La dada clau: 726.385 comprovacions a negocis (+9,2%)<\/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-intensifica-els-controls\/#Com_arriba_la_carta_i_que_significa\" title=\"Com arriba la carta (i qu\u00e8 significa)\">Com arriba la carta (i qu\u00e8 significa)<\/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-intensifica-els-controls\/#Per_que_es_veu_mes_pressio_sobre_autonoms_i_pimes\" title=\"Per qu\u00e8 es veu m\u00e9s pressi\u00f3 sobre aut\u00f2noms i pimes\">Per qu\u00e8 es veu m\u00e9s pressi\u00f3 sobre aut\u00f2noms i pimes<\/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-intensifica-els-controls\/#Que_fer_si_et_arriba_un_requeriment\" title=\"Qu\u00e8 fer si et arriba un requeriment\">Qu\u00e8 fer si et arriba un requeriment<\/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-intensifica-els-controls\/#Senyals_de_risc_mes_habituals\" title=\"Senyals de risc m\u00e9s habituals\">Senyals de risc m\u00e9s habituals<\/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-intensifica-els-controls\/#El_front_de_les_visites_31552_actuacions_presencials\" title=\"El front de les visites: 31.552 actuacions presencials\">El front de les visites: 31.552 actuacions presencials<\/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-intensifica-els-controls\/#Que_ve_ara\" title=\"Qu\u00e8 ve ara\">Qu\u00e8 ve ara<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-start=\"648\" data-end=\"675\"><span class=\"ez-toc-section\" id=\"Que_esta_mirant_Hisenda\"><\/span>Qu\u00e8 est\u00e0 mirant Hisenda<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"676\" data-end=\"826\">L\u2019AEAT creua de manera massiva les declaracions amb les seves bases internes i, quan detecta incoher\u00e8ncies, obre <strong data-start=\"789\" data-end=\"806\">comprovacions<\/strong>. En qu\u00e8 se centren?<\/p>\n<ul data-start=\"827\" data-end=\"1261\">\n<li data-start=\"827\" data-end=\"965\">\n<p data-start=\"829\" data-end=\"965\"><strong data-start=\"829\" data-end=\"856\">Deduccions d\u2019IVA o IRPF<\/strong> mal aplicades, que acaben en <strong data-start=\"886\" data-end=\"901\">minoracions<\/strong> (ajustos a la baixa del que el contribuent pretenia desgravar).<\/p>\n<\/li>\n<li data-start=\"966\" data-end=\"1104\">\n<p data-start=\"968\" data-end=\"1104\"><strong data-start=\"968\" data-end=\"994\">Ingressos no declarats<\/strong> que, tanmateix, <strong data-start=\"1011\" data-end=\"1034\">consten a les bases<\/strong> de l\u2019Ag\u00e8ncia (informaci\u00f3 de tercers, SII, entitats financeres, etc.).<\/p>\n<\/li>\n<li data-start=\"1105\" data-end=\"1261\">\n<p data-start=\"1107\" data-end=\"1261\"><strong data-start=\"1107\" data-end=\"1135\">Regularitzacions formals<\/strong>: errors en llibres, <strong data-start=\"1156\" data-end=\"1166\">models<\/strong>, desfasaments entre numeraci\u00f3 de factures o incongru\u00e8ncies entre trimestres i <strong data-start=\"1245\" data-end=\"1260\">resum anual<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1263\" data-end=\"1601\">La major part d\u2019aquestes comprovacions <strong data-start=\"1302\" data-end=\"1327\">no requereixen visita<\/strong>: es resolen amb <strong data-start=\"1344\" data-end=\"1369\">cartes (requeriments)<\/strong> que demanen documentaci\u00f3 justificativa. La <strong data-start=\"1413\" data-end=\"1437\">inspecci\u00f3 presencial<\/strong> queda per a casos \u201cflagrants\u201d o de m\u00e9s risc, tot i que tamb\u00e9 puja: el 2024 es van practicar <strong data-start=\"1530\" data-end=\"1562\">31.552 verificacions in situ<\/strong>, un <strong data-start=\"1567\" data-end=\"1575\">6,5%<\/strong> m\u00e9s que l\u2019any anterior.<\/p>\n<h3 data-start=\"1603\" data-end=\"1660\"><span class=\"ez-toc-section\" id=\"La_dada_clau_726385_comprovacions_a_negocis_92\"><\/span>La dada clau: 726.385 comprovacions a negocis (+9,2%)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1661\" data-end=\"1970\">El cap\u00edtol d\u2019<strong data-start=\"1674\" data-end=\"1702\">\u201cactivitats econ\u00f2miques\u201d<\/strong> \u2014on s\u2019agrupen els controls a professionals i pimes\u2014 va <strong data-start=\"1758\" data-end=\"1789\">acaparar 726.385 actuacions<\/strong>. Un any abans van ser <strong data-start=\"1812\" data-end=\"1823\">665.089<\/strong>, de manera que l\u2019al\u00e7a arriba al <strong data-start=\"1856\" data-end=\"1864\">9,2%<\/strong>. Aquesta categoria ja \u00e9s la <strong data-start=\"1893\" data-end=\"1911\">principal font<\/strong> de comprovacions dins l\u2019ecosistema de control de l\u2019AEAT.<\/p>\n<p data-start=\"1972\" data-end=\"1989\"><strong data-start=\"1972\" data-end=\"1989\">En paral\u00b7lel:<\/strong><\/p>\n<ul data-start=\"1990\" data-end=\"2204\">\n<li data-start=\"1990\" data-end=\"2080\">\n<p data-start=\"1992\" data-end=\"2080\">Total d\u2019actuacions de control intern el 2024: <strong data-start=\"2038\" data-end=\"2051\">1.981.864<\/strong> (<strong data-start=\"2053\" data-end=\"2062\">+4,4%<\/strong> respecte a 2023).<\/p>\n<\/li>\n<li data-start=\"2081\" data-end=\"2204\">\n<p data-start=\"2083\" data-end=\"2204\"><strong data-start=\"2083\" data-end=\"2125\">M\u00e9s pressi\u00f3 sobre rendes no declarades<\/strong>: el <strong data-start=\"2130\" data-end=\"2148\">Pla de Visites<\/strong> busca aflorar-les directament en locals i establiments.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2206\" data-end=\"2247\"><span class=\"ez-toc-section\" id=\"Com_arriba_la_carta_i_que_significa\"><\/span>Com arriba la carta (i qu\u00e8 significa)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2248\" data-end=\"2402\">El proc\u00e9s est\u00e0ndard comen\u00e7a amb una <strong data-start=\"2284\" data-end=\"2299\">notificaci\u00f3<\/strong> (en paper o electr\u00f2nica) que <strong data-start=\"2329\" data-end=\"2367\">obre un procediment de comprovaci\u00f3<\/strong> i fixa <strong data-start=\"2375\" data-end=\"2387\">terminis<\/strong>. Sol incloure:<\/p>\n<ul data-start=\"2403\" data-end=\"2708\">\n<li data-start=\"2403\" data-end=\"2443\">\n<p data-start=\"2405\" data-end=\"2443\">L\u2019<strong data-start=\"2407\" data-end=\"2417\">impost<\/strong> i el <strong data-start=\"2423\" data-end=\"2434\">per\u00edode<\/strong> afectat.<\/p>\n<\/li>\n<li data-start=\"2444\" data-end=\"2554\">\n<p data-start=\"2446\" data-end=\"2554\">La <strong data-start=\"2449\" data-end=\"2465\">documentaci\u00f3<\/strong> que has d\u2019aportar (factures, justificants, <strong data-start=\"2509\" data-end=\"2529\">llibres registre<\/strong>, contractes, extractes).<\/p>\n<\/li>\n<li data-start=\"2555\" data-end=\"2619\">\n<p data-start=\"2557\" data-end=\"2619\">Un <strong data-start=\"2560\" data-end=\"2586\">model de representaci\u00f3<\/strong> si respondr\u00e0 la teva assessoria.<\/p>\n<\/li>\n<li data-start=\"2620\" data-end=\"2708\">\n<p data-start=\"2622\" data-end=\"2708\">L\u2019<strong data-start=\"2624\" data-end=\"2651\">advertiment de terminis<\/strong> i de les <strong data-start=\"2661\" data-end=\"2678\">conseq\u00fc\u00e8ncies<\/strong> de no atendre el requeriment.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2710\" data-end=\"2941\"><strong data-start=\"2710\" data-end=\"2724\">Important:<\/strong> en el <strong data-start=\"2731\" data-end=\"2738\">99%<\/strong> dels casos <strong data-start=\"2750\" data-end=\"2769\">no hi ha visita<\/strong>; n\u2019hi ha prou amb <strong data-start=\"2788\" data-end=\"2815\">enviar el que es demana<\/strong> i, si escau, <strong data-start=\"2829\" data-end=\"2840\">esmenar<\/strong> o <strong data-start=\"2843\" data-end=\"2855\">acceptar<\/strong> l\u2019ajust. La visita es reserva per a sup\u00f2sits amb <strong data-start=\"2905\" data-end=\"2923\">indicis s\u00f2lids<\/strong> d\u2019incompliment.<\/p>\n<h3 data-start=\"2943\" data-end=\"2996\"><span class=\"ez-toc-section\" id=\"Per_que_es_veu_mes_pressio_sobre_autonoms_i_pimes\"><\/span>Per qu\u00e8 es veu m\u00e9s pressi\u00f3 sobre<a href=\"https:\/\/www.ariasassessors.com\/\"> aut\u00f2noms i pimes<\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2997\" data-end=\"3360\">L\u2019AEAT ha refor\u00e7at l\u2019<strong data-start=\"3018\" data-end=\"3041\">explotaci\u00f3 de dades<\/strong>: creuaments entre <strong data-start=\"3060\" data-end=\"3070\">models<\/strong>, <strong data-start=\"3072\" data-end=\"3089\">resums anuals<\/strong>, informaci\u00f3 banc\u00e0ria\/tercers i <strong data-start=\"3121\" data-end=\"3148\">reportatges electr\u00f2nics<\/strong>. Aquest m\u00fascul <strong data-start=\"3164\" data-end=\"3187\">automatitza alertes<\/strong> que desemboquen en <strong data-start=\"3207\" data-end=\"3234\">requeriments preventius<\/strong> (les \u201cparal\u00b7leles\u201d), amb els quals Hisenda corregeix la base imposable <strong data-start=\"3306\" data-end=\"3315\">abans<\/strong> que el desajust escali a inspecci\u00f3 formal.<\/p>\n<h3 data-start=\"3362\" data-end=\"3401\"><span class=\"ez-toc-section\" id=\"Que_fer_si_et_arriba_un_requeriment\"><\/span>Qu\u00e8 fer si et arriba un requeriment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol data-start=\"3402\" data-end=\"4009\">\n<li data-start=\"3402\" data-end=\"3500\">\n<p data-start=\"3405\" data-end=\"3500\"><strong data-start=\"3405\" data-end=\"3422\">No l\u2019ignoris.<\/strong> Anota la <strong data-start=\"3432\" data-end=\"3455\">data de notificaci\u00f3<\/strong>: a partir d\u2019aqu\u00ed <strong data-start=\"3473\" data-end=\"3497\">compten els terminis<\/strong>.<\/p>\n<\/li>\n<li data-start=\"3501\" data-end=\"3631\">\n<p data-start=\"3504\" data-end=\"3631\"><strong data-start=\"3504\" data-end=\"3526\">Llegeix-ne l\u2019abast<\/strong>: impost, exercici i <strong data-start=\"3547\" data-end=\"3565\">punts concrets<\/strong> que et demanen (deduccions, ingressos, llibres, conciliacions).<\/p>\n<\/li>\n<li data-start=\"3632\" data-end=\"3768\">\n<p data-start=\"3635\" data-end=\"3768\"><strong data-start=\"3635\" data-end=\"3653\">Reuneix proves<\/strong>: factures emeses\/rebudes, mitjans de pagament, contractes, <strong data-start=\"3713\" data-end=\"3725\">albarans<\/strong>, correus comercials, llibres d\u2019IVA, etc.<\/p>\n<\/li>\n<li data-start=\"3769\" data-end=\"3853\">\n<p data-start=\"3772\" data-end=\"3853\"><strong data-start=\"3772\" data-end=\"3799\">Respon en temps i forma<\/strong>: per la <strong data-start=\"3808\" data-end=\"3827\">seu electr\u00f2nica<\/strong> o com indiqui la carta.<\/p>\n<\/li>\n<li data-start=\"3854\" data-end=\"4009\">\n<p data-start=\"3857\" data-end=\"4009\"><strong data-start=\"3857\" data-end=\"3873\">Si discrepes<\/strong>, aporta <strong data-start=\"3882\" data-end=\"3898\">al\u00b7legacions<\/strong> amb base documental i normativa; valora amb la teva assessoria <strong data-start=\"3962\" data-end=\"3974\">rec\u00f3rrer<\/strong> o <strong data-start=\"3977\" data-end=\"3989\">acceptar<\/strong> l\u2019ajust si escau.<\/p>\n<\/li>\n<\/ol>\n<h3 data-start=\"4011\" data-end=\"4044\"><span class=\"ez-toc-section\" id=\"Senyals_de_risc_mes_habituals\"><\/span>Senyals de risc m\u00e9s habituals<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"4045\" data-end=\"4474\">\n<li data-start=\"4045\" data-end=\"4126\">\n<p data-start=\"4047\" data-end=\"4126\"><strong data-start=\"4047\" data-end=\"4062\">Difer\u00e8ncies<\/strong> entre l\u2019<strong data-start=\"4071\" data-end=\"4087\">IVA declarat<\/strong> als trimestres i el <strong data-start=\"4108\" data-end=\"4123\">resum anual<\/strong>.<\/p>\n<\/li>\n<li data-start=\"4127\" data-end=\"4237\">\n<p data-start=\"4129\" data-end=\"4237\"><strong data-start=\"4129\" data-end=\"4141\">Despeses<\/strong> sense factura v\u00e0lida o amb <strong data-start=\"4169\" data-end=\"4190\">afectaci\u00f3 dubtosa<\/strong> a l\u2019activitat (vehicles, telefonia, dietes).<\/p>\n<\/li>\n<li data-start=\"4238\" data-end=\"4319\">\n<p data-start=\"4240\" data-end=\"4319\"><strong data-start=\"4240\" data-end=\"4253\">Ingressos<\/strong> que consten en <strong data-start=\"4269\" data-end=\"4280\">tercers<\/strong> i no a la teva comptabilitat\/models.<\/p>\n<\/li>\n<li data-start=\"4320\" data-end=\"4401\">\n<p data-start=\"4322\" data-end=\"4401\"><strong data-start=\"4322\" data-end=\"4331\">Salts<\/strong> en la numeraci\u00f3 de factures, <strong data-start=\"4361\" data-end=\"4383\">llibres incomplets<\/strong> o sense detall.<\/p>\n<\/li>\n<li data-start=\"4402\" data-end=\"4474\">\n<p data-start=\"4404\" data-end=\"4474\"><strong data-start=\"4404\" data-end=\"4414\">Models<\/strong> omesos (p. ex., presentar el <strong data-start=\"4444\" data-end=\"4451\">303<\/strong> i oblidar el <strong data-start=\"4465\" data-end=\"4472\">390<\/strong>).<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"4476\" data-end=\"4534\"><span class=\"ez-toc-section\" id=\"El_front_de_les_visites_31552_actuacions_presencials\"><\/span>El front de les visites: 31.552 actuacions presencials<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4535\" data-end=\"4960\">Tot i que <strong data-start=\"4545\" data-end=\"4561\">minorit\u00e0ries<\/strong>, les visites guanyen pes en sectors de <strong data-start=\"4601\" data-end=\"4609\">risc<\/strong> (caixa, <strong data-start=\"4618\" data-end=\"4637\">venda al detall<\/strong>, hostaleria, <strong data-start=\"4651\" data-end=\"4672\">serveis personals<\/strong>). Objectiu: <strong data-start=\"4685\" data-end=\"4715\">control formal i registral<\/strong> i detecci\u00f3 d\u2019<strong data-start=\"4729\" data-end=\"4749\">ingressos ocults<\/strong>. Si et visiten, el m\u00e9s habitual \u00e9s una <strong data-start=\"4789\" data-end=\"4821\">verificaci\u00f3 sobre el terreny<\/strong> (tiquets, TPV, <strong data-start=\"4837\" data-end=\"4858\">arqueigs de caixa<\/strong>, llibres, identitat del titular) i requeriments posteriors per <strong data-start=\"4922\" data-end=\"4936\">documentar<\/strong> el que s\u2019ha observat.<\/p>\n<h3 data-start=\"4962\" data-end=\"4976\"><span class=\"ez-toc-section\" id=\"Que_ve_ara\"><\/span>Qu\u00e8 ve ara<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4977\" data-end=\"5374\" data-is-last-node=\"\" data-is-only-node=\"\">Amb la <strong data-start=\"4984\" data-end=\"5007\">taxa de comprovaci\u00f3<\/strong> a l\u2019al\u00e7a i <strong data-start=\"5019\" data-end=\"5048\">m\u00e9s de 700.000 cartes\/any<\/strong> a negocis, la tend\u00e8ncia apunta a <strong data-start=\"5082\" data-end=\"5111\">m\u00e9s vigil\u00e0ncia preventiva<\/strong> i <strong data-start=\"5114\" data-end=\"5142\">menys inspecci\u00f3 reactiva<\/strong>. Tradu\u00eft: <strong data-start=\"5153\" data-end=\"5167\">m\u00e9s avisos<\/strong>, <strong data-start=\"5169\" data-end=\"5187\">m\u00e9s creuaments<\/strong> i <strong data-start=\"5190\" data-end=\"5205\">m\u00e9s ajustos<\/strong> per la via r\u00e0pida en <strong data-start=\"5227\" data-end=\"5239\">IVA\/IRPF<\/strong>. Si mantens <strong data-start=\"5252\" data-end=\"5272\">llibres ordenats<\/strong>, <strong data-start=\"5274\" data-end=\"5296\">factures correctes<\/strong> i <strong data-start=\"5299\" data-end=\"5313\">coher\u00e8ncia<\/strong> entre models, redueixes molt la probabilitat de <strong data-start=\"5362\" data-end=\"5373\">fricci\u00f3<\/strong>.<\/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>L\u2019Ag\u00e8ncia Tribut\u00e0ria (AEAT) ha intensificat el control sobre els petits negocis. Segons el seu darrer balan\u00e7 disponible, el 2024 es van practicar 1.981.864 actuacions de control de tributs interns (IVA, IRPF, Societats), un 4,4% m\u00e9s que el 2023. Dins d\u2019aquest volum, les comprovacions sobre \u201cactivitats&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4596,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1115],"tags":[],"class_list":["post-4595","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 intensifica els controls: m\u00e9s de 700.000 requeriments | Arias Assessors<\/title>\n<meta name=\"description\" content=\"Hisenda intensifica els controls de 700.000 requeriments l\u2019any a aut\u00f2noms i pimes. 2024: 1,98 M d\u2019actuacions. 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