{"id":8140,"date":"2020-07-09T00:00:00","date_gmt":"2020-07-09T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/les-inspeccions-tributaries-es-podran-desenvolupar-per-via-telematica\/"},"modified":"2020-11-17T22:56:38","modified_gmt":"2020-11-17T22:56:38","slug":"les-inspeccions-tributaries-es-podran-desenvolupar-per-via-telematica","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/les-inspeccions-tributaries-es-podran-desenvolupar-per-via-telematica\/","title":{"rendered":"Les inspeccions tribut\u00e0ries es podran desenvolupar per via telem\u00e0tica"},"content":{"rendered":"<p>L&#8217;informem que el\u00a0<strong>Reial decret llei 22\/2020, de 16 de juny<\/strong>\u00a0(publicat al BOE i en vigor el 17 de juny), que regula la creaci\u00f3 del Fons COVID-19 i estableix les regles relatives a la seva distribuci\u00f3 i lliurament, ha\u00a0<strong>modificat la Llei General Tribut\u00e0ria, per regular les actuacions mitjan\u00e7ant videoconfer\u00e8ncies o un altre sistema similar en els procediments d&#8217;aplicaci\u00f3 dels tributs<\/strong>.<\/p>\n<p><strong>Desenvolupament de les actuacions i procediments tributaris<\/strong><\/p>\n<p>S&#8217;estableix que les actuacions de l&#8217;Administraci\u00f3 i dels obligats tributaris en els procediments d&#8217;aplicaci\u00f3 dels tributs es podran realitzar a trav\u00e9s de sistemes digitals que, mitjan\u00e7ant la videoconfer\u00e8ncia o un altre sistema similar, permetin la comunicaci\u00f3 bidireccional i simult\u00e0nia d&#8217;imatge i so, la interacci\u00f3 visual, auditiva i verbal entre els obligats tributaris i l&#8217;\u00f2rgan actuant, i garanteixin la transmissi\u00f3 i recepci\u00f3 segures dels documents que, en el seu cas, recullin el resultat de les actuacions realitzades, assegurant la seva autoria, autenticitat i integritat.<\/p>\n<p>Aix\u00ed mateix, precisa que ser\u00e0 l&#8217;Administraci\u00f3 tribut\u00e0ria la que determini la utilitzaci\u00f3 d&#8217;aquests sistemes si b\u00e9 requereix la conformitat de l&#8217;obligat tributari en relaci\u00f3 amb el seu \u00fas i amb la data i hora del seu desenvolupament.<\/p>\n<p><strong>Lloc de les actuacions inspectores<\/strong><\/p>\n<p>Tamb\u00e9 es modifica el contingut relatiu al lloc de les actuacions inspectores, per establir que\u00a0<strong>les actuacions inspectores es podran desenvolupar tamb\u00e9 a m\u00e9s d&#8217;en els llocs habituals<\/strong>\u00a0(domicili fiscal de l&#8217;obligat tributari, on es realitzin les activitats gravades, etc.) e<strong>n un altre lloc<\/strong>\u00a0quan es realitzin a trav\u00e9s dels sistemes digitals, amb l&#8217;obligaci\u00f3 tamb\u00e9 que la seva utilitzaci\u00f3 requereix la conformitat de l&#8217;obligat tributari.<\/p>","protected":false},"excerpt":{"rendered":"<p>L&#8217;informem que el\u00a0Reial decret llei 22\/2020, de 16 de juny\u00a0(publicat al BOE i en vigor el 17 de<\/p>","protected":false},"author":1,"featured_media":7651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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