{"id":5026,"date":"2024-09-02T00:00:00","date_gmt":"2024-09-02T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/estimacion-indirecta\/"},"modified":"2024-09-02T00:00:00","modified_gmt":"2024-09-02T00:00:00","slug":"estimacion-indirecta","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/estimacion-indirecta\/","title":{"rendered":"Estimaci\u00f3n indirecta"},"content":{"rendered":"<p>Cuando la Inspecci\u00f3n de Hacienda investiga a una empresa y no puede obtener datos suficientes para determinar la base imponible de un impuesto, puede determinarla a trav\u00e9s de la denominada \u201cestimaci\u00f3n indirecta\u201d. Esta opci\u00f3n existe en los siguientes casos:<\/p>\n<ul>\n<li>Cuando existe resistencia o negativa frente a las actuaciones de la inspecci\u00f3n.<\/li>\n<\/ul>\n<ul>\n<li>Cuando la empresa incumple de forma sustancial sus obligaciones contables.<\/li>\n<\/ul>\n<ul>\n<li>Cuando no se han presentado declaraciones o \u00e9stas son incompletas o inexactas.<\/li>\n<\/ul>\n<ul>\n<li>O bien cuando no existe contabilidad (por ejemplo, porque \u00e9sta se ha destruido, aunque sea por causas de fuerza mayor o ajenas a la empresa).<\/li>\n<\/ul>\n<p>En estos casos Hacienda realiza c\u00e1lculos alternativos basados, por ejemplo, en datos estad\u00edsticos del sector de actividad correspondiente, o extrapolando el margen comercial de dicho sector sobre las magnitudes de las que s\u00ed disponga \u2013compras o ventas, por ejemplo\u2013, o considerando la base imponible que resultar\u00eda de aplicar el r\u00e9gimen de m\u00f3dulos \u2013en el caso de los empresarios individuales\u2013.<\/p>\n<p>Algunos de los supuestos que determinan la aplicaci\u00f3n de la estimaci\u00f3n indirecta son, adem\u00e1s, paralelos a los que suponen un aumento de las sanciones aplicables sobre las cantidades dejadas de ingresar. Conviene, por tanto, evitar la aplicaci\u00f3n de este sistema.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le ayudar\u00e1n a cumplir con sus obligaciones fiscales y contables y le asistir\u00e1n en todas las gestiones que deba realizar frente a las autoridades tributarias.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cuando la Inspecci&oacute;n de Hacienda investiga a una empresa y no puede obtener datos suficientes para determinar la base imponible de un impuesto, puede determinarla a trav&eacute;s de la denominada &ldquo;estimaci&oacute;n indirecta&rdquo;. Esta opci&oacute;n existe en los siguientes casos: Cuando existe resistencia o negativa frente a las actuaciones de la inspecci&oacute;n. Cuando la empresa incumple [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5027,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Estimaci\u00f3n indirecta | 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\/estimacion-indirecta\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estimaci\u00f3n indirecta | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Cuando la Inspecci&oacute;n de Hacienda investiga a una empresa y no puede obtener datos suficientes para determinar la base imponible de un impuesto, puede determinarla a trav&eacute;s de la denominada &ldquo;estimaci&oacute;n indirecta&rdquo;. 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