{"id":6788,"date":"2025-09-29T00:00:00","date_gmt":"2025-09-29T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/haga-una-consulta\/"},"modified":"2025-09-29T00:00:00","modified_gmt":"2025-09-29T00:00:00","slug":"haga-una-consulta","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/haga-una-consulta\/","title":{"rendered":"Haga una consulta"},"content":{"rendered":"<p>Si su empresa va a realizar una operaci\u00f3n y tiene dudas sobre c\u00f3mo tributar, puede formular una consulta ante la Direcci\u00f3n General de Tributos (DGT). Hacienda quedar\u00e1 vinculada por la respuesta que reciba, por lo que, en caso de una futura inspecci\u00f3n, no podr\u00e1n exigirle que modifique su declaraci\u00f3n ni podr\u00e1n sancionarle. Eso s\u00ed, siempre que cumpla los siguientes requisitos:<\/p>\n<ul>\n<li>Que la consulta se formule antes de finalizar el plazo legal para cumplir la obligaci\u00f3n tributaria objeto de la consulta.<\/li>\n<\/ul>\n<ul>\n<li>Que no se refiera a cuestiones sobre las que ya se haya iniciado una comprobaci\u00f3n o sobre las que se haya recurrido.<\/li>\n<\/ul>\n<ul>\n<li>Que las circunstancias recogidas en la consulta no se hayan alterado (es decir, que los hechos descritos coincidan con la realidad).<\/li>\n<\/ul>\n<ul>\n<li>Y que no se haya modificado la legislaci\u00f3n ni la jurisprudencia relativas a su caso.<\/li>\n<\/ul>\n<p>Hacienda tambi\u00e9n queda vinculada por las repuestas que la DGT haya realizado a consultas formuladas por otros contribuyentes. Para que usted o su empresa puedan acogerse al criterio establecido en una consulta formulada por un tercero, deben darse los siguientes requisitos:<\/p>\n<ul>\n<li>Es preciso que exista identidad entre los hechos y circunstancias de su empresa y los que se tuvieron en cuenta en la consulta.<\/li>\n<\/ul>\n<ul>\n<li>La normativa vigente en el momento de la consulta deber\u00e1 seguir siendo aplicable.<\/li>\n<\/ul>\n<ul>\n<li>No deben existir consultas posteriores en las que la DGT haya cambiado su parecer. Si existen, Hacienda dar\u00e1 por bueno el \u00faltimo criterio de dicho organismo.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Resolveremos sus dudas tributarias y analizaremos la conveniencia de presentar una consulta a Hacienda sobre temas controvertidos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa va a realizar una operaci&oacute;n y tiene dudas sobre c&oacute;mo tributar, puede formular una consulta ante la Direcci&oacute;n General de Tributos (DGT). Hacienda quedar&aacute; vinculada por la respuesta que reciba, por lo que, en caso de una futura inspecci&oacute;n, no podr&aacute;n exigirle que modifique su declaraci&oacute;n ni podr&aacute;n sancionarle. Eso s&iacute;, siempre [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6789,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6788","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>Haga una consulta | 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\/haga-una-consulta\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Haga una consulta | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa va a realizar una operaci&oacute;n y tiene dudas sobre c&oacute;mo tributar, puede formular una consulta ante la Direcci&oacute;n General de Tributos (DGT). 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