{"id":4945,"date":"2024-07-29T00:00:00","date_gmt":"2024-07-29T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/pasivos-ficticios\/"},"modified":"2024-07-29T00:00:00","modified_gmt":"2024-07-29T00:00:00","slug":"pasivos-ficticios","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/pasivos-ficticios\/","title":{"rendered":"Pasivos ficticios"},"content":{"rendered":"<p>Algunas empresas intentan ocultar sus ingresos manipulando su contabilidad, pensando que la Inspecci\u00f3n tributaria no lo detectar\u00e1. Por ejemplo:<\/p>\n<ul>\n<li>Contabilizan la entrada de fondos procedente de una venta como si se tratase de un pr\u00e9stamo recibido de los socios.<\/li>\n<li>O contabilizan un gasto y dejan el pago pendiente, imput\u00e1ndolo a un proveedor inexistente.<\/li>\n<li>Ambos casos suponen mantener en el pasivo unas deudas inexistentes, que se mantienen en el tiempo y que distorsionan la contabilidad y la imagen de la empresa.\u00a0<\/li>\n<\/ul>\n<p>Estas pr\u00e1cticas pueden ser descubiertas f\u00e1cilmente por Hacienda (por ejemplo, porque la Inspecci\u00f3n detecta que el margen bruto obtenido por la empresa es muy inferior al de sus competidores o al declarado en los a\u00f1os anteriores, o porque los gastos generales han aumentado sin que haya una correlaci\u00f3n en un aumento de ingresos).<\/p>\n<p>Si Hacienda descubre esta pr\u00e1ctica, la \u00fanica defensa pasa por demostrar que los ingresos no declarados corresponden a ejercicios ya prescritos (es decir, ejercicios que Hacienda ya no puede revisar). Pero si ello no es posible, las sanciones aplicables ser\u00e1n muy importantes.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales conocen la normativa fiscal y todos los incentivos aplicables, y le asesorar\u00e1n sobre c\u00f3mo reducir su factura con Hacienda cumpliendo la normativa y sin riesgo de sanci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Algunas empresas intentan ocultar sus ingresos manipulando su contabilidad, pensando que la Inspecci&oacute;n tributaria no lo detectar&aacute;. Por ejemplo: Contabilizan la entrada de fondos procedente de una venta como si se tratase de un pr&eacute;stamo recibido de los socios. O contabilizan un gasto y dejan el pago pendiente, imput&aacute;ndolo a un proveedor inexistente. Ambos casos [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pasivos ficticios | 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\/pasivos-ficticios\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pasivos ficticios | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Algunas empresas intentan ocultar sus ingresos manipulando su contabilidad, pensando que la Inspecci&oacute;n tributaria no lo detectar&aacute;. Por ejemplo: Contabilizan la entrada de fondos procedente de una venta como si se tratase de un pr&eacute;stamo recibido de los socios. O contabilizan un gasto y dejan el pago pendiente, imput&aacute;ndolo a un proveedor inexistente. 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