{"id":3729,"date":"2020-03-21T15:11:16","date_gmt":"2020-03-21T14:11:16","guid":{"rendered":"https:\/\/www.santcugatconsulting.com\/?p=3729"},"modified":"2020-03-21T15:12:09","modified_gmt":"2020-03-21T14:12:09","slug":"covid-19-afectacions-tributaries","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/covid-19-afectacions-tributaries\/","title":{"rendered":"Covid-19: Afectacions tribut\u00e0ries i comptes anuals"},"content":{"rendered":"<p>Us informem sobre les afectacions tribut\u00e0ries contingudes i de presentaci\u00f3 de comptes anuals contingudes en el nou Reial decret 8\/2020.<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Quins terminis s\u2019han vist afectats?<\/strong><\/h4>\n<p><u>S&#8217;han ampliat fins al 30 d&#8217;abril de 2020 <\/u>els terminis relatius a, entre altres, els seg\u00fcents procediments que ja s&#8217;hagin iniciat i encara no hagin concl\u00f2s a data d&#8217;avui 18 de mar\u00e7 de 2020:<\/p>\n<ul>\n<li>Els terminis de pagament del deute tributari per liquidacions practicades per l&#8217;Administraci\u00f3.<\/li>\n<li>Els venciments dels terminis i fraccions dels acords d&#8217;ajornament i fraccionament concedits.<\/li>\n<li>Els terminis per atendre els requeriments, dilig\u00e8ncies d&#8217;embargament i sol\u00b7licituds d&#8217;informaci\u00f3.<\/li>\n<li>Els terminis per formular al\u00b7legacions en procediments d&#8217;aplicaci\u00f3 dels tributs, sancionadors o de declaraci\u00f3 de nul\u00b7litat, devoluci\u00f3 d&#8217;ingressos indeguts, rectificaci\u00f3 d&#8217;errors materials i revocaci\u00f3.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><strong>Qu\u00e8 succeeix amb els procediments iniciats a partir del dia 18 de mar\u00e7?<\/strong><\/h4>\n<p>S&#8217;han ampliat fins al 20 de maig de 2020 els terminis relatius a procediments que siguin comunicats a partir del dia 18 de mar\u00e7, llevat que el termini atorgat per la norma general sigui m\u00e9s gran, i en aquest cas aquest \u00e9s aplicable.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Quines altres afectacions en el c\u00f2mput de terminis s\u2019han previst?<\/strong><\/h4>\n<p>El termini compr\u00e8s entre el dia 18 de mar\u00e7, i el 30 d&#8217;abril de 2020 no computar\u00e0 a efectes de la durada m\u00e0xima dels procediments d&#8217;aplicaci\u00f3 dels tributs, sancionadors i de revisi\u00f3 tramitats per l&#8217;AEAT. Aix\u00ed mateix, <u>el termini per interposar recursos o reclamacions econ\u00f2mic-administratives<\/u> davant actes tributaris, aix\u00ed com per rec\u00f3rrer en via administrativa les resolucions dictades en els procediments economicoadministratius, no s&#8217;iniciar\u00e0 fins concl\u00f2s aquest per\u00edode.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>S\u2019han modificat els terminis per presentar autoliquidacions?<\/strong><\/h4>\n<p>El Reial decret llei 8\/2020 no ha ampliat els terminis per a presentar declaracions i autoliquidacions peri\u00f2diques d&#8217;impostos com poden ser l\u2019IVA, l\u2019IRPF i L\u2019IS.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>S\u2019ha ampliat el termini per a la formulaci\u00f3, aprovaci\u00f3 i presentaci\u00f3 de comptes anuals?<\/strong><\/h4>\n<p>En efecte, el termini de tres mesos a comptar des del tancament de l&#8217;exercici social perqu\u00e8 l&#8217;\u00f2rgan d&#8217;administraci\u00f3 d&#8217;una societat formuli els comptes anuals queda susp\u00e8s fins que finalitzi l&#8217;estat d&#8217;alarma. \u00c9s a dir, des de la data en la que finalitzi l\u2019estat d\u2019alarma es disposar\u00e0 de tres mesos per a formular els comptes anuals, tres mesos m\u00e9s per a l\u2019aprovaci\u00f3 dels comptes i un altre mes per a realitzar la presentaci\u00f3 al Registre Mercantil. En definitiva, des de la data que finalitzi l\u2019estat d\u2019alarma, es disposar\u00e0 d\u2019un termini de set mesos per a fer la presentaci\u00f3 dels comptes anuals.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>S\u2019ha ampliat el termini per a la presentaci\u00f3 de llibres oficials?<\/strong><\/h4>\n<p>S\u00ed, el termini de presentaci\u00f3 dels llibres ser\u00e0 de quatre mesos a comptar des de la data en la qu\u00e8 finalitzi l\u2019estat d\u2019alarma.<\/p>\n<span class='highlight'>L&#8217;equip de Sant Cugat Consulting estem al vostre costat per a qualsevol situaci\u00f3 que pugui afectar la vostra empresa o exercici professional. <a href=\"https:\/\/santcugatconsulting.com\/ca\/contactar\/\">Contacta amb nosaltres<\/a> si tens dubtes.<\/span>\n","protected":false},"excerpt":{"rendered":"<p>Us informem sobre les afectacions tribut\u00e0ries contingudes i de presentaci\u00f3 de comptes anuals contingudes en el nou Reial decret 8\/2020.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,100,2],"tags":[438,437,428],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Covid-19: Afectacions tribut\u00e0ries i comptes anuals | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Us informem sobre les afectacions tribut\u00e0ries i de presentaci\u00f3 de comptes anuals arran de la pand\u00e8mia de covid-19.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/covid-19-afectacions-tributaries\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Talenom Sant Cugat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/covid-19-afectacions-tributaries\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/covid-19-afectacions-tributaries\/\",\"name\":\"Covid-19: Afectacions tribut\u00e0ries i comptes anuals | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"datePublished\":\"2020-03-21T14:11:16+00:00\",\"dateModified\":\"2020-03-21T14:12:09+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/b81c8de0bbc77b1f011eb24291185c9d\"},\"description\":\"Us informem sobre les afectacions tribut\u00e0ries i de presentaci\u00f3 de comptes anuals arran de la pand\u00e8mia de covid-19.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/covid-19-afectacions-tributaries\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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