{"id":876,"date":"2019-01-24T00:00:00","date_gmt":"2019-01-24T00:00:00","guid":{"rendered":"https:\/\/despatxmoragues.com\/les-consultes-tributaries\/"},"modified":"2020-09-04T14:28:50","modified_gmt":"2020-09-04T14:28:50","slug":"les-consultes-tributaries","status":"publish","type":"post","link":"https:\/\/despatxmoragues.com\/ca\/les-consultes-tributaries\/","title":{"rendered":"Les consultes tribut\u00e0ries"},"content":{"rendered":"<h4>Dret que t\u00e9 el contribuent de formular consultes i preguntes a trav\u00e9s de la Direcci\u00f3 General de Tributs sobre una operaci\u00f3n fiscal.<\/h4>\n<p>La Direcci\u00f3 General de Tributs disposar\u00e0 d&#8217;un pla\u00e7 m\u00e0xim de sis mesos per a resoldre la consulta formulada, tot i que no hi ha cap conseq\u00fc\u00e8ncia si passen aquests sis mesos i no han contestat expressament.<\/p>\n<p>Aquestes consultes nom\u00e9s les pot formular qui sigui interessat leg\u00edtim en l&#8217;operaci\u00f3 fiscal de la que es planteja el dubte i s&#8217;ha de formular per escrit abans de que l&#8217;operaci\u00f3 fiscal desplegui els seus efectes.<\/p>\n<p>La resposta que es doni ser\u00e0 vinculant pels \u00f2rgans de gesti\u00f3 tribut\u00e0ria, per\u00f2 si el contribuent ent\u00e9n que la resposta facilitada no \u00e9s correcta no t\u00e9 cap obligaci\u00f3 de realitzar l&#8217;operaci\u00f3 de la forma que li han detallat.<\/p>\n<p>Ara b\u00e9, si la consulta es formula quan el procediment tributari ja s&#8217;ha iniciat, la consulta no ser\u00e0 vinculant per l&#8217;inspector destinatari.<\/p>\n<p>Per a m\u00e9s informaci\u00f3 sobre les consultes tribut\u00e0ries i els seus efectes, us deixem el seg\u00fcent enlla\u00e7: <a href=\"http:\/\/lleidatv.alacarta.cat\/el-debat-de-lleida-activa\/capitol\/consell-del-despatx-moragues-felip-garcia-advocat-de-despatx-moragues-illustra-sobre-les-consultes-tributaries\" target=\"_blank\" rel=\"noopener\">consultes tribut\u00e0ries<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dret que t\u00e9 el contribuent de formular consultes i preguntes a trav\u00e9s de la Direcci\u00f3 General de Tributs sobre una operaci\u00f3n fiscal. La Direcci\u00f3 General de Tributs disposar\u00e0 d&#8217;un pla\u00e7 m\u00e0xim de sis mesos per a resoldre la consulta formulada, tot i que no hi ha cap conseq\u00fc\u00e8ncia si passen aquests sis mesos i no [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":580,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[310],"tags":[192],"class_list":["post-876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-problemes-amb-hisenda","tag-consultes-tributaries"],"_links":{"self":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/comments?post=876"}],"version-history":[{"count":1,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/876\/revisions"}],"predecessor-version":[{"id":1874,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/876\/revisions\/1874"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media\/580"}],"wp:attachment":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media?parent=876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/categories?post=876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/tags?post=876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}