{"id":716,"date":"2021-05-03T09:00:31","date_gmt":"2021-05-03T08:00:31","guid":{"rendered":"https:\/\/apnexus.es\/mecanismes-transfronterers-assessorspolicia\/"},"modified":"2025-10-20T08:35:17","modified_gmt":"2025-10-20T08:35:17","slug":"mecanismes-transfronterers-assessorspolicia","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/mecanismes-transfronterers-assessorspolicia\/","title":{"rendered":"Mecanismes transfronterers: Assessors=policia"},"content":{"rendered":"<p>Des d&#8217;ara els assessors estan obligats a comunicar a Hisenda les operacions de planificaci\u00f3 fiscal internacional en les quals puguin existir indicis de frau fiscal.<\/p>\n<p>L&#8217;obligaci\u00f3 recau \u00fanicament sobre determinades operacions:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Operacions Internacionals. Les operacions nacionals no estan compreses en la comunicaci\u00f3.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Indicis de frau. \u00danicament han d&#8217;informar-se aquelles operacions l&#8217;objectiu principal de les quals sigui l&#8217;estalvi fiscal.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Despr\u00e9s del 25 de juliol de 2018. No s&#8217;ha d&#8217;informar d&#8217;aquelles operacions iniciades abans d&#8217;aquesta data.<\/p>\n<p>Els assessors podran ser multats en el cas de no declarar aquestes operacions, amb el l\u00edmit de tots els seus honoraris.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des d&#8217;ara els assessors estan obligats a comunicar a Hisenda les operacions de planificaci\u00f3 fiscal internacional en les quals puguin existir indicis de frau fiscal. L&#8217;obligaci\u00f3 recau \u00fanicament sobre determinades operacions: &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Operacions Internacionals. Les operacions nacionals no estan compreses en la comunicaci\u00f3. &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Indicis de frau. \u00danicament han d&#8217;informar-se aquelles operacions l&#8217;objectiu principal de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-716","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=716"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/716\/revisions"}],"predecessor-version":[{"id":1271,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/716\/revisions\/1271"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}