{"id":6409,"date":"2025-06-16T00:00:00","date_gmt":"2025-06-16T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/ventas-no-declaradas\/"},"modified":"2025-06-16T00:00:00","modified_gmt":"2025-06-16T00:00:00","slug":"ventas-no-declaradas","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/ventas-no-declaradas\/","title":{"rendered":"Ventas no declaradas"},"content":{"rendered":"<p>Cuando Hacienda detecta unos ingresos relacionados con ventas no declaradas, aumenta la base imponible del impuesto correspondiente (el IRPF si el contribuyente es un empresario persona f\u00edsica o el Impuesto sobre Sociedades si se trata de una sociedad) y liquida intereses de demora. Adem\u00e1s, puede imponer sanciones de hasta el 150% de la suma no declarada.<\/p>\n<p>No obstante, el importe por el que debe tributar el afectado depender\u00e1 del tiempo transcurrido desde que tuvo lugar la operaci\u00f3n no declarada:<\/p>\n<ul>\n<li>Si todav\u00eda no ha transcurrido un a\u00f1o, Hacienda considerar\u00e1 que todo el importe cobrado es un ingreso en los impuestos indicados y, adem\u00e1s, liquidar\u00e1 el IVA que corresponda con los intereses pertinentes (m\u00e1s posibles sanciones).<\/li>\n<\/ul>\n<ul>\n<li>En cambio, si ya ha transcurrido el a\u00f1o, considerar\u00e1 que la cantidad cobrada ya inclu\u00eda el IVA.<\/li>\n<\/ul>\n<p>Esto es as\u00ed porque, si todav\u00eda no ha transcurrido un a\u00f1o desde la operaci\u00f3n, el contribuyente a\u00fan puede repercutir el impuesto sobre el cliente final. Vea un ejemplo si la inspecci\u00f3n fiscal detecta que una SL tiene un ingreso no declarado de 25.000 euros por una venta que debi\u00f3 tributar al 21% de IVA.<\/p>\n<ul>\n<li>Si todav\u00eda no ha transcurrido un a\u00f1o, Hacienda aumentar\u00e1 la base imponible del Impuesto sobre Sociedades en 25.000 euros, y reclamar\u00e1 tambi\u00e9n un IVA de 5.250 euros (25.000\u00a0\u00d7\u00a021%)<\/li>\n<\/ul>\n<ul>\n<li>Si ya ha transcurrido un a\u00f1o, imputar\u00e1 un ingreso en el Impuesto sobre Sociedades de 20.661 euros y exigir\u00e1 el IVA por 4.339 (el 21% de 20.661), de forma que la suma total ser\u00e1 de 25.000 euros.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le asistir\u00e1n en caso de que sea objeto de una revisi\u00f3n o inspecci\u00f3n por parte de Hacienda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cuando Hacienda detecta unos ingresos relacionados con ventas no declaradas, aumenta la base imponible del impuesto correspondiente (el IRPF si el contribuyente es un empresario persona f&iacute;sica o el Impuesto sobre Sociedades si se trata de una sociedad) y liquida intereses de demora. Adem&aacute;s, puede imponer sanciones de hasta el 150% de la suma no [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6410,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ventas no declaradas | 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\/ventas-no-declaradas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ventas no declaradas | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Cuando Hacienda detecta unos ingresos relacionados con ventas no declaradas, aumenta la base imponible del impuesto correspondiente (el IRPF si el contribuyente es un empresario persona f&iacute;sica o el Impuesto sobre Sociedades si se trata de una sociedad) y liquida intereses de demora. 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