{"id":6734,"date":"2025-09-17T00:00:00","date_gmt":"2025-09-17T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/actas-de-inspeccion\/"},"modified":"2025-09-17T00:00:00","modified_gmt":"2025-09-17T00:00:00","slug":"actas-de-inspeccion","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/actas-de-inspeccion\/","title":{"rendered":"Actas de inspecci\u00f3n"},"content":{"rendered":"<p>Si usted o su empresa son objeto de una inspecci\u00f3n fiscal, lo normal ser\u00e1 que \u00e9sta finalice con la firma de un acta en conformidad \u2013porque est\u00e1 de acuerdo con la regularizaci\u00f3n propuesta\u2013 o en disconformidad. Recuerde algunas de las diferencias entre una y otra:<\/p>\n<ul>\n<li>Si firma en conformidad, la posible sanci\u00f3n puede llegar a reducirse en un 58% (un 30% inicial de forma autom\u00e1tica, m\u00e1s un 40% sobre el 70% restante\u00a0si la sanci\u00f3n no se recurre y se paga en plazo). En cambio, si firma en disconformidad perder\u00e1 la reducci\u00f3n inicial del 30% sobre la sanci\u00f3n, y la reducci\u00f3n del 40% s\u00f3lo ser\u00e1 aplicable si no recurre ni la liquidaci\u00f3n ni la sanci\u00f3n.<\/li>\n<\/ul>\n<ul>\n<li>En las actas en conformidad <i>los hechos aceptados en ellas se presumen ciertos.<\/i>\u00a0Por tanto, si cambia de opini\u00f3n y decide recurrir la liquidaci\u00f3n,\u00a0<i>no podr\u00e1 discutir los hechos a los que se ha dado conformidad; <\/i>\u00fanicamente podr\u00e1 alegar discrepancias jur\u00eddicas. En cambio, si firma en disconformidad, en sus recursos podr\u00e1 discutir tanto los hechos plasmados en el acta como los fundamentos jur\u00eddicos esgrimidos por Hacienda.<\/li>\n<\/ul>\n<p>Tambi\u00e9n existe la posibilidad de dar conformidad parcial cuando se est\u00e1 de acuerdo s\u00f3lo con una parte de la regularizaci\u00f3n:\u00a0<\/p>\n<ul>\n<li>Si la parte a la que se presta conformidad resulta a ingresar, se formalizan dos actas: una de conformidad (que incluye los elementos a los que se presta conformidad) y otra de disconformidad.<\/li>\n<\/ul>\n<ul>\n<li>Si de la parte de la regularizaci\u00f3n a la que el contribuyente presta su\u00a0conformidad resulta una cantidad a devolver, se formaliza una \u00fanica acta de disconformidad distinguiendo la parte a la que se da conformidad.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Consulte a nuestros profesionales en caso de recibir cualquier requerimiento de informaci\u00f3n o inspecci\u00f3n por parte de Hacienda. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si usted o su empresa son objeto de una inspecci&oacute;n fiscal, lo normal ser&aacute; que &eacute;sta finalice con la firma de un acta en conformidad &ndash;porque est&aacute; de acuerdo con la regularizaci&oacute;n propuesta&ndash; o en disconformidad. Recuerde algunas de las diferencias entre una y otra: Si firma en conformidad, la posible sanci&oacute;n puede llegar a [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6735,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6734","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>Actas de inspecci\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\/actas-de-inspeccion\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Actas de inspecci\u00f3n | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si usted o su empresa son objeto de una inspecci&oacute;n fiscal, lo normal ser&aacute; que &eacute;sta finalice con la firma de un acta en conformidad &ndash;porque est&aacute; de acuerdo con la regularizaci&oacute;n propuesta&ndash; o en disconformidad. 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