{"id":1012,"date":"2024-07-04T19:36:24","date_gmt":"2024-07-04T17:36:24","guid":{"rendered":"https:\/\/acedasesores.com\/autoliquidacions-rectificatives\/"},"modified":"2024-09-11T18:21:11","modified_gmt":"2024-09-11T16:21:11","slug":"autoliquidacions-rectificatives","status":"publish","type":"post","link":"https:\/\/acedasesores.com\/ca\/autoliquidacions-rectificatives\/","title":{"rendered":"Autoliquidacions rectificatives"},"content":{"rendered":"\t\t
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En el Pla Estrat\u00e8gic de l’Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027<\/strong>, es troba prevista la implantaci\u00f3 de les autoliquidacions rectificatives. Amb aquesta mesura es pret\u00e9n aconseguir: <\/p>\n

* Facilitar el cumpliment de les obligacions tribut\u00e0ries<\/strong>. En simplificar el proc\u00e9s de rectificaci\u00f3 d’errors, s’anima als contribuents a actuar de manera responsable i corregir qualsevol dada incorrecta en les seves declaracions. <\/p>\n

* Reduir la litigiositat<\/strong>. La resoluci\u00f3 d’errors mitjan\u00e7ant autoliquidacions rectificatives evita els litigis, la qual cosa suposa un estalvi de temps i recursos tant per a l’Ag\u00e8ncia Tribut\u00e0ria com per als contribuents. <\/p>\n

* Millorar l’efici\u00e8ncia de l’Ag\u00e8ncia Tribut\u00e0ria<\/strong>. En facilitar la correcci\u00f3 d’errors de forma m\u00e9s eficient, r\u00e0pida i automatitzada, es milloren els processos de gesti\u00f3 tribut\u00e0ria. <\/p>\n

En aquest sentit, el pla estrat\u00e8gic preveu les seg\u00fcents accions:<\/p>\n

* Enfortir els canals d’informaci\u00f3 i assist\u00e8ncia.<\/strong> Es posar\u00e0 especial \u00e8mfasi en la difusi\u00f3 d’informaci\u00f3 clara i accessible sobre les autoliquidacions rectificatives, utilitzant per a aix\u00f2 diversos canals com la p\u00e0gina web de l’Ag\u00e8ncia Tribut\u00e0ria, fullets informatius o atenci\u00f3 personalitzada. <\/p>\n

* Desenvolupar eines tecnol\u00f2giques.<\/strong> S’implementaran noves eines tecnol\u00f2giques que facilitin la presentaci\u00f3 d’autoliquidacions rectificatives, fent-les encara m\u00e9s intu\u00eftives i accessibles per als contribuents.<\/p>\n

* Fomentar el compliment voluntari de les obligacions fiscals.<\/strong> Es duran a terme campanyes de sensibilitzaci\u00f3 per a informar els contribuents sobre els beneficis del compliment voluntari de les seves obligacions fiscals.<\/p>\n

En l\u00ednia amb aquest pla estrat\u00e8gic, el passat 31 de gener de 2024<\/strong>, el Butllet\u00ed Oficial de l’Estat (BOE) va publicar el Reial Decret 117\/2024, de 30 de gener. En aquest text, es modifiquen els Reglaments de l’IVA, IRPF, impost de societats i impostos especials i impost sobre els gasos fluorats d’efecte d’hivernacle per a incloure les autoliquidacions rectificatives. <\/p>\n

Qu\u00e8 s\u00f3n les autoliquidacions rectificatives?<\/strong><\/p>\n

Les autoliquidacions rectificatives constitueixen el procediment fiscal que l’Ag\u00e8ncia Tribut\u00e0ria<\/strong> posa a la disposici\u00f3 dels contribuents per a corregir errors o omissions en les seves declaracions d’impostos ja presentades. \u00c9s a dir, permet modificar les dades declarades inicialment, ja sigui per a augmentar o disminuir la quantitat a pagar o a ingressar. <\/p>\n

Les autoliquidacions rectificatives substituiran al procediment de rectificaci\u00f3 d’autoliquidacions en aquells tributs en qu\u00e8 aix\u00ed es prevegi. D’aquesta manera es tractar\u00e0 a la rectificativa com si fos una autoliquidaci\u00f3 substitutiva de la pr\u00e8viament presentada, amb els efectes de generar una major devoluci\u00f3 tribut\u00e0ria o un menor ingr\u00e9s. <\/p>\n

Difer\u00e8ncies entre autoliquidaci\u00f3 i autoliquidaci\u00f3 rectificativa<\/strong><\/p>\n

L’autoliquidaci\u00f3 \u00e9s el proc\u00e9s mitjan\u00e7ant el qual un contribuent calcula i paga els seus impostos de manera aut\u00f2noma. En canvi, l’autoliquidaci\u00f3 rectificativa s’utilitza per a corregir aquests c\u00e0lculs quan es detecten errors o inconsist\u00e8ncies. \u00c9s crucial comprendre que l’autoliquidaci\u00f3 rectificativa no \u00e9s una nova declaraci\u00f3, sin\u00f3 una correcci\u00f3 de la ja presentada. <\/p>\n

Quan es poden presentar autoliquidacions rectificatives?<\/strong><\/p>\n

La implantaci\u00f3 de les autoliquidacions rectificatives es realitzar\u00e0 de manera progressiva a mesura que es vagin aprovant els corresponents models de declaraci\u00f3.<\/p>\n

En el Reial Decret 117\/2024, de 30 de gener, ja es van fer els canvis normatius en els reglaments de les seg\u00fcents figures tribut\u00e0ries:<\/p>\n

* Declaracions de l’impost de la renda de les persones f\u00edsiques (IRPF)<\/p>\n

* Impost de valor afegit (IVA).<\/p>\n

* Impost de societats (IS).<\/p>\n

* Impostos especials: s’inclouen els tributs de fabricaci\u00f3, al carb\u00f3 i sobre l’energia.<\/p>\n

* Gasos fluorats d’efecte d’hivernacle.<\/p>\n

\u00c9s fonamental presentar una autoliquidaci\u00f3 rectificativa tan aviat com es detecti un error en una declaraci\u00f3 original, ja que en cas que sigui l’Ag\u00e8ncia Tribut\u00e0ria la que detecta i notifica l’error al contribuent, aquest pot haver d’afrontar rec\u00e0rrecs, sancions i interessos de demora, si de l’error es despr\u00e8n un menor ingr\u00e9s en una autoliquidaci\u00f3 tribut\u00e0ria.<\/p>\n

Les autoliquidacions rectificatives es podran presentar dins dels quatre anys seg\u00fcents al termini de presentaci\u00f3 de l’autoliquidaci\u00f3 original.<\/p>\n

Motius per a presentar una autoliquidaci\u00f3 rectificativa<\/strong><\/p>\n

Alguns dels motius m\u00e9s comuns per a presentar una autoliquidaci\u00f3 rectificativa inclouen: * Errors en el c\u00e0lcul de la base imposable.<\/p>\n

* Deduccions o bonificacions mal aplicades.<\/p>\n

* Ingressos no declarats o declarats incorrectament.<\/p>\n

* Omissi\u00f3 de dades rellevants.<\/p>\n

* Modificacions legislatives que afecten la declaraci\u00f3 original.<\/p>\n

Proc\u00e9s a seguir en la presentaci\u00f3 d’una autoliquidaci\u00f3 rectificativa<\/strong><\/p>\n

\u00c9s important tenir en compte els seg\u00fcents aspectes en presentar una autoliquidaci\u00f3 rectificativa:<\/p>\n

1. Identificar l’error<\/strong>. El primer pas \u00e9s identificar l’error que s’ha com\u00e8s en l’autoliquidaci\u00f3 original. <\/p>\n

2. Calcular l’import a ingressar o a retornar<\/strong>. Una vegada identificat l’error, s’ha de calcular l’import que s’ha d’ingressar o retornar a l’Ag\u00e8ncia Tribut\u00e0ria. <\/p>\n

3. Presentar l’autoliquidaci\u00f3 rectificativa en termini<\/strong>. L’autoliquidaci\u00f3 rectificativa s’ha de presentar dins del termini de quatre anys posterior al termini de presentaci\u00f3 de l’autoliquidaci\u00f3 original. <\/p>\n

Conservar els documents justificatius. \u00c9s important conservar els documents justificatius que acreditin l’error com\u00e8s i el c\u00e0lcul de l’import a ingressar o a retornar. <\/p>\n

Avantatges de les autoliquidacions rectificatives<\/strong><\/p>\n

Les autoliquidacions rectificatives presenten els seg\u00fcents avantatges:<\/strong><\/div>\n
<\/div>\n
Simplifiquen <\/strong>el proc\u00e9s de rectificaci\u00f3 d’errors. Abans de la introducci\u00f3 de les autoliquidacions rectificatives, els contribuents havien de presentar una autoliquidaci\u00f3 substitutiva o complement\u00e0ria, la qual cosa implicava un procediment m\u00e9s complex. <\/div>\n
<\/div>\n
Redueixen els terminis de resoluci\u00f3<\/strong>. Les autoliquidacions rectificatives es resoldran en un termini m\u00e9s curt que les autoliquidacions substitutives o complement\u00e0ries. Eviten sancions. Si l’error es rectifica dins del termini voluntari, sense requeriment previ de l’Ag\u00e8ncia Tribut\u00e0ria no s’apliquen sancions. <\/div>\n
<\/div>\n
Per tant, les autoliquidacions rectificatives s\u00f3n una eina \u00fatil i senzilla per a la correcci\u00f3 d’errors, que busca fomentar el compliment voluntari de les obligacions tribut\u00e0ries. El Pla Estrat\u00e8gic de l’Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027 aposta per refor\u00e7ar aquesta figura i convertir-la en un element clau en la relaci\u00f3 entre l’Administraci\u00f3 i els contribuents. <\/div>\n
<\/div>\n
Con\u00e8ixer quan i com presentar aquestes rectificacions pot evitar sancions i rec\u00e0rrecs, a m\u00e9s d’oferir beneficis significatius. Si detectes errors en les teves declaracions, actua r\u00e0pidament i considera buscar l’ajuda d’un assessor fiscal.<\/strong> <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tot el que necessites saber sobre les autoliquidacions rectificatives…<\/p>\n","protected":false},"author":1,"featured_media":695,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"\nAutoliquidacions rectificatives | Aced Asesores<\/title>\n<meta name=\"description\" content=\"Tot el que necessites saber sobre les autoliquidacions rectificatives. 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