{"id":4510,"date":"2024-05-06T00:00:00","date_gmt":"2024-05-06T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/alcance-de-la-comprobacion\/"},"modified":"2024-05-21T11:30:26","modified_gmt":"2024-05-21T11:30:26","slug":"alcance-de-la-comprobacion","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/alcance-de-la-comprobacion\/","title":{"rendered":"Alcance de la comprobaci\u00f3n"},"content":{"rendered":"<p>En general, las comprobaciones limitadas se ponen en marcha si existen discrepancias entre las declaraciones presentadas (o dejadas de presentar) y la informaci\u00f3n en poder de Hacienda. En la comunicaci\u00f3n de inicio Hacienda debe indicar el alcance de las actuaciones (impuesto u obligaci\u00f3n formal y per\u00edodo al que se refieren), y en ellas s\u00f3lo puede comprobar el cumplimiento de una determinada obligaci\u00f3n tributaria.<\/p>\n<p>Eso s\u00ed: Hacienda puede acordar la ampliaci\u00f3n o reducci\u00f3n del alcance de la comprobaci\u00f3n, acuerdo que debe notificarse (indicando las razones que llevan a adoptarlo)\u00a0<i>con car\u00e1cter previo a la apertura del plazo de alegaciones.<\/i><\/p>\n<p>No obstante, en ocasiones Hacienda comunica dichas ampliaciones de forma simult\u00e1nea a la notificaci\u00f3n de la propuesta de liquidaci\u00f3n y a la apertura de dicho plazo de alegaciones. En ese caso:<\/p>\n<ul>\n<li>Los tribunales consideran que esta forma de actuar de Hacienda no es correcta:\u00a0<i>simult\u00e1neo<\/i>\u00a0no es\u00a0<i>previo<\/i>.<\/li>\n<\/ul>\n<ul>\n<li>Adem\u00e1s, no se trata de un mero vicio o irregularidad de escasa importancia (que dar\u00eda lugar a una posible retroacci\u00f3n de actuaciones), sino que constituye una infracci\u00f3n sustantiva de la ley que da lugar a la nulidad de todo lo actuado.<\/li>\n<\/ul>\n<ul>\n<li>En estos casos, por tanto, el plazo de prescripci\u00f3n no se considera interrumpido por el inicio de la comprobaci\u00f3n.<\/li>\n<\/ul>\n<p>Nuestros profesionales le asistir\u00e1n en cualquier comprobaci\u00f3n iniciada por los \u00f3rganos de gesti\u00f3n o inspecci\u00f3n de Hacienda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En general, las comprobaciones limitadas se ponen en marcha si existen discrepancias entre las declaraciones presentadas (o dejadas de presentar) y la informaci&oacute;n en poder de Hacienda. En la comunicaci&oacute;n de inicio Hacienda debe indicar el alcance de las actuaciones (impuesto u obligaci&oacute;n formal y per&iacute;odo al que se refieren), y en ellas s&oacute;lo puede [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4511,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[80],"class_list":["post-4510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","tag-servicios"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alcance de la comprobaci\u00f3n | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/alcance-de-la-comprobacion\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alcance de la comprobaci\u00f3n | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"En general, las comprobaciones limitadas se ponen en marcha si existen discrepancias entre las declaraciones presentadas (o dejadas de presentar) y la informaci&oacute;n en poder de Hacienda. 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