{"id":8059,"date":"2019-06-21T00:00:00","date_gmt":"2019-06-21T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/notificacions-dhisenda-durant-les-vacances-destiu\/"},"modified":"2020-11-17T22:55:54","modified_gmt":"2020-11-17T22:55:54","slug":"notificacions-dhisenda-durant-les-vacances-destiu","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/notificacions-dhisenda-durant-les-vacances-destiu\/","title":{"rendered":"Notificacions d&#8217;Hisenda durant les vacances d&#8217;estiu"},"content":{"rendered":"<p>Li volem recordar que Hisenda pot notificar durant tot el per\u00edode d&#8217;estiu, ja sigui per correu ordinari mitjan\u00e7ant carta certificada per al cas de contribuents que siguin persones f\u00edsiques o b\u00e9 a trav\u00e9s de la b\u00fastia de notificacions electr\u00f2niques de l&#8217;AEAT quan es tracti dels seg\u00fcents obligats tributaris:<\/p>\n<ul>\n<li class=\"first\">Les persones jur\u00eddiques.<\/li>\n<li>Les entitats sense personalitat jur\u00eddica.<\/li>\n<li>Els qui exerceixin una activitat professional per a la qual es requereixi col\u00b7legiaci\u00f3 obligat\u00f2ria, per als tr\u00e0mits i actuacions que realitzin amb les administracions p\u00fabliques en exercici d&#8217;aquesta activitat professional. En tot cas, dins d&#8217;aquest col\u00b7lectiu s&#8217;entendran inclosos els notaris i registradors de la propietat i mercantils.<\/li>\n<li>Els qui representin a un interessat que estigui obligat a relacionar-se electr\u00f2nicament amb l&#8217;administraci\u00f3.<\/li>\n<li>Els empleats de les administracions p\u00fabliques per als tr\u00e0mits i actuacions que realitzin amb elles per ra\u00f3 de la seva condici\u00f3 d&#8217;empleat p\u00fablic, en la forma en qu\u00e8 es determini reglament\u00e0riament per cada administraci\u00f3.<\/li>\n<li>Contribuents inscrits en el registre de grans empreses.<\/li>\n<li>Contribuents que tributin en el r\u00e8gim de consolidaci\u00f3 discal de l&#8217;impost sobre societats.<\/li>\n<li>Contribuents que tributin en el r\u00e8gim especial del grup d&#8217;entitats de l&#8217;IVA.<\/li>\n<li>Contribuents inscrits en el registre de devoluci\u00f3 mensual de l&#8217;IVA (REDEME).<\/li>\n<li class=\"last\">Contribuents amb autoritzaci\u00f3 per a presentar declaracions duaneres mitjan\u00e7ant el sistema de transmissi\u00f3 electr\u00f2nica de dades (EDI).<\/li>\n<\/ul>\n<p>Aix\u00ed, en funci\u00f3 del tipus de via que utilitzi l&#8217;Ag\u00e8ncia Estatal de l&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT) s&#8217;obren diferents possibilitats per als contribuents.<\/p>\n<p><strong>M&#8217;avisen si he rebut una comunicaci\u00f3 o notificaci\u00f3 electr\u00f2nica?<\/strong><\/p>\n<p>Si t\u00e9 una SA o SL, actualment ja estar\u00e0 rebent les notificacions d&#8217;Hisenda de forma electr\u00f2nica. En aquest sentit, recordi:<\/p>\n<ul>\n<li class=\"first\">Aquestes notificacions s&#8217;entenen realitzades quan s&#8217;accedeix a elles des de la b\u00fastia electr\u00f2nica de la seva empresa, o b\u00e9 quan passen 10 dies des que arriben a aquesta b\u00fastia i no han estat obertes.<\/li>\n<li class=\"last\">Per tant, pot passar que durant el per\u00edode de vacances rebi alguna notificaci\u00f3 (agost \u00e9s h\u00e0bil a aquest efecte), i que a la tornada hagin passat els terminis per a rec\u00f3rrer.<\/li>\n<\/ul>\n<p>Per evitar aquest risc, recordi que vost\u00e8 pot seleccionar fins a 30 dies naturals a l&#8217;any, consecutius o no, durant els quals Hisenda no pot dipositar notificacions en la seva b\u00fastia electr\u00f2nica (els \u00abdies de cortesia\u00bb).<\/p>\n<p>Tingui present que si la seva empresa tanca tot el mes d&#8217;agost, inici\u00ef el termini de cortesia el dia 1 d&#8217;agost i finalitzi&#8217;l el 23 d&#8217;aquest mes. En disposar dels deu dies de marge indicats, encara que rebi una notificaci\u00f3 el dia 24 d&#8217;agost encara ser\u00e0 a temps d&#8217;accedir a ella quan torni a la feina a principis de setembre, sense perdre cap dia per a respondre-la. D&#8217;aquesta forma encara li quedaran alguns dies que podr\u00e0 repartir durant la resta de l&#8217;any.<\/p>\n<p>Ha de sol\u00b7licitar-ho almenys set dies abans del primer dia seleccionat. Aix\u00ed mateix, valori seleccionar alguns dies de final de juliol, per a evitar el risc de rebre una notificaci\u00f3 just abans de les vacances.<\/p>","protected":false},"excerpt":{"rendered":"<p>Li volem recordar que Hisenda pot notificar durant tot el per\u00edode d&#8217;estiu, ja sigui per correu ordinari mitjan\u00e7ant<\/p>","protected":false},"author":1,"featured_media":7353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Notificacions d&#039;Hisenda durant les vacances d&#039;estiu - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/notificacions-dhisenda-durant-les-vacances-destiu\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notificacions d&#039;Hisenda durant les vacances d&#039;estiu - 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