{"id":4693,"date":"2026-01-20T16:51:50","date_gmt":"2026-01-20T15:51:50","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4693"},"modified":"2026-01-20T16:51:50","modified_gmt":"2026-01-20T15:51:50","slug":"record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/","title":{"rendered":"R\u00e8cord de reclamacions contra Hisenda: 240.000 recursos en un any i m\u00e9s del 40% acaba donant la ra\u00f3 al contribuent"},"content":{"rendered":"<p>Les reclamacions presentades per aut\u00f2noms i empreses contra Hisenda han assolit xifres hist\u00f2riques. Segons la Mem\u00f2ria de l\u2019Administraci\u00f3 Tribut\u00e0ria corresponent a l\u2019exercici 2023, publicada per l\u2019Ag\u00e8ncia Estatal d\u2019Administraci\u00f3 Tribut\u00e0ria (AEAT), es van registrar 239.177 recursos davant dels tribunals econ\u00f2mic-administratius.<\/p>\n<p>Aix\u00f2 suposa un augment del 4% respecte a l\u2019any anterior i marca el volum m\u00e9s alt des que existeixen registres oficials, un indicador clar que la conflictivitat fiscal continua creixent.<\/p>\n<p>Per\u00f2 el m\u00e9s cridaner no \u00e9s nom\u00e9s la quantitat: en m\u00e9s de quatre de cada deu reclamacions resoltes es va estimar totalment o parcialment a favor del contribuent. Una dada que desmunta la idea que rec\u00f3rrer una decisi\u00f3 de l\u2019Administraci\u00f3 \u201cno serveix per a res\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\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/#El_conflicte_fiscal_es_en_allo_quotidia_no_en_grans_fraus\" title=\"El conflicte fiscal \u00e9s en all\u00f2 quotidi\u00e0, no en grans fraus\">El conflicte fiscal \u00e9s en all\u00f2 quotidi\u00e0, no en grans fraus<\/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\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/#Tribunals_regionals_la_majoria_de_les_reclamacions_es_tramiten_aqui\" title=\"Tribunals regionals: la majoria de les reclamacions es tramiten aqu\u00ed\">Tribunals regionals: la majoria de les reclamacions es tramiten aqu\u00ed<\/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\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/#El_Tribunal_Central_tambe_acumula_conflictes_rellevants\" title=\"El Tribunal Central tamb\u00e9 acumula conflictes rellevants\">El Tribunal Central tamb\u00e9 acumula conflictes rellevants<\/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\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/#Un_sistema_garantista%E2%80%A6_pero_tambe_molt_conflictiu\" title=\"Un sistema garantista\u2026 per\u00f2 tamb\u00e9 molt conflictiu\">Un sistema garantista\u2026 per\u00f2 tamb\u00e9 molt conflictiu<\/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\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/#Les_resolucions_corregeixen_errors_sense_collapsar_la_via_judicial\" title=\"Les resolucions corregeixen errors sense col\u00b7lapsar la via judicial\">Les resolucions corregeixen errors sense col\u00b7lapsar la via judicial<\/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\/record-de-reclamacions-contra-hisenda-240-000-recursos-en-un-any-i-mes-del-40-acaba-donant-la-rao-al-contribuent\/#Tambe_augmenten_les_queixes_per_friccions_amb_Hisenda\" title=\"Tamb\u00e9 augmenten les queixes per friccions amb Hisenda\">Tamb\u00e9 augmenten les queixes per friccions amb Hisenda<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"El_conflicte_fiscal_es_en_allo_quotidia_no_en_grans_fraus\"><\/span>El conflicte fiscal \u00e9s en all\u00f2 quotidi\u00e0, no en grans fraus<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La major part d\u2019aquestes reclamacions no s\u2019origina per operacions complexes o casos de frau sofisticat. Al contrari, el focus se centra en impostos i procediments habituals del dia a dia de qualsevol petit negoci.<\/p>\n<p>Entre els motius m\u00e9s freq\u00fcents destaquen:<\/p>\n<p>Actuacions de recaptaci\u00f3 de deutes: m\u00e9s de 84.000 reclamacions.<\/p>\n<p>IRPF: prop de 54.700 recursos.<\/p>\n<p>IVA: m\u00e9s de 24.100 reclamacions.<\/p>\n<p>Aquests tres \u00e0mbits concentren una gran part dels conflictes, cosa que demostra que el xoc amb Hisenda sol apar\u00e8ixer en la gesti\u00f3 habitual d\u2019impostos comuns i no en casos excepcionals.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tribunals_regionals_la_majoria_de_les_reclamacions_es_tramiten_aqui\"><\/span>Tribunals regionals: la majoria de les reclamacions es tramiten aqu\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Els tribunals econ\u00f2mic-administratius regionals van ser els que van assumir la major c\u00e0rrega de treball, amb 227.341 reclamacions rebudes, fet que representa un increment del 4,7% respecte a l\u2019exercici anterior.<\/p>\n<p>Aquest volum marca un r\u00e8cord des de 1997, l\u2019any a partir del qual l\u2019Administraci\u00f3 publica aquestes dades de manera sistem\u00e0tica.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"El_Tribunal_Central_tambe_acumula_conflictes_rellevants\"><\/span>El Tribunal Central tamb\u00e9 acumula conflictes rellevants<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A m\u00e9s de l\u2019\u00e0mbit regional, el Tribunal Econ\u00f2mic-Administratiu Central (TEAC), que actua com a segona inst\u00e0ncia i tamb\u00e9 revisa reclamacions contra \u00f2rgans centrals de l\u2019Estat, va registrar 11.836 assumptes el 2023.<\/p>\n<p>En aquest tribunal, les mat\u00e8ries que van generar m\u00e9s recursos van ser:<\/p>\n<p>IRPF: 5.430 reclamacions.<\/p>\n<p>Recaptaci\u00f3: 2.643 casos.<\/p>\n<p>Impost sobre societats: 1.051 expedients.<\/p>\n<p>IVA: 761 reclamacions.<\/p>\n<p>De nou, els principals conflictes apareixen en impostos habituals, especialment sensibles per a aut\u00f2noms i micropimes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Un_sistema_garantista%E2%80%A6_pero_tambe_molt_conflictiu\"><\/span>Un sistema garantista\u2026 per\u00f2 tamb\u00e9 molt conflictiu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El percentatge de resolucions favorables al contribuent sovint s\u2019interpreta com un s\u00edmptoma de fallades generalitzades a Hisenda. Tot i aix\u00f2, alguns experts matisen aquesta conclusi\u00f3.<\/p>\n<p>El consultor fiscal Jacinto Escorial Smith, de Mart\u00ednez &amp; Gald\u00f3n Advocats, explica que el fet que al voltant del 40% dels recursos es resolguin a favor del contribuent no significa necess\u00e0riament que el sistema funcioni malament, sin\u00f3 que reflecteix un model \u201cgarantista\u201d en qu\u00e8 rec\u00f3rrer \u00e9s relativament accessible.<\/p>\n<p>A m\u00e9s, aquesta facilitat per rec\u00f3rrer, juntament amb la complexitat i els canvis constants en la normativa tribut\u00e0ria, contribueix a l\u2019augment de reclamacions, especialment en impostos que formen part de l\u2019operativa di\u00e0ria de qualsevol aut\u00f2nom.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Les_resolucions_corregeixen_errors_sense_collapsar_la_via_judicial\"><\/span>Les resolucions corregeixen errors sense col\u00b7lapsar la via judicial<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pel que fa als resultats, els tribunals regionals van resoldre els assumptes amb aquest repartiment:<\/p>\n<p>51% en contra del contribuent<\/p>\n<p>40,7% totalment o parcialment a favor<\/p>\n<p>La resta es va arxivar o inadmetre per q\u00fcestions formals<\/p>\n<p>Al Tribunal Central, el patr\u00f3 va ser similar, tot i que amb m\u00e9s expedients tancats sense entrar a valorar el fons de l\u2019assumpte:<\/p>\n<p>50,7% en contra<\/p>\n<p>21,5% a favor<\/p>\n<p>27,9% sense resoluci\u00f3 sobre el fons<\/p>\n<p>Segons el mateix expert, aquestes xifres mostren que els tribunals econ\u00f2mic-administratius funcionen com una \u201csegona xarxa de seguretat\u201d, corregint criteris discutibles o errors sense necessitat d\u2019anar directament a judici, cosa que redueix temps i costos tant per a l\u2019Administraci\u00f3 com per als contribuents.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tambe_augmenten_les_queixes_per_friccions_amb_Hisenda\"><\/span>Tamb\u00e9 augmenten les queixes per friccions amb Hisenda<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u00e9s enll\u00e0 dels recursos formals, l\u2019informe tamb\u00e9 recull les queixes presentades davant del Consell per a la Defensa del Contribuent.<\/p>\n<p>El 2023 es van comptabilitzar:<\/p>\n<p>11.565 queixes, un 1,05% m\u00e9s que l\u2019any anterior<\/p>\n<p>463 suggeriments, un 8,1% menys<\/p>\n<p>Tot i que aquestes queixes no canvien liquidacions ni sancions, ajuden a entendre el clima general: la relaci\u00f3 entre Hisenda i els contribuents continua generant friccions, sovint relacionades amb l\u2019atenci\u00f3 administrativa o els processos de gesti\u00f3.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les reclamacions presentades per aut\u00f2noms i empreses contra Hisenda han assolit xifres hist\u00f2riques. Segons la Mem\u00f2ria de l\u2019Administraci\u00f3 Tribut\u00e0ria corresponent a l\u2019exercici 2023, publicada per l\u2019Ag\u00e8ncia Estatal d\u2019Administraci\u00f3 Tribut\u00e0ria (AEAT), es van registrar 239.177 recursos davant dels tribunals econ\u00f2mic-administratius. Aix\u00f2 suposa un augment del 4%&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4690,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4693","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>R\u00e8cord de reclamacions contra Hisenda | Arias Assessors<\/title>\n<meta name=\"description\" content=\"Les reclamacions presentades per aut\u00f2noms i empreses contra Hisenda han assolit xifres hist\u00f2riques.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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