Según la Ley 11/2021 de prevención del fraude establece un nuevo marco sancionador concreto para la fabricación, comercialización y tenencia de sistemas y programas informáticos que permitan modificar y manipular la información contable y de gestión. Esta nueva infracción tributaria para las soluciones digitales que soporten procesos contables, de facturación o de gestión puede afectar a cientos de autónomos y pymes en España que en caso de incumplimiento se enfrentarían a multas de hasta 50.000 euros.
Hacienda estima que el uso por parte de las empresas de programas informáticos que manipulan los registros contables supone unas pérdidas para las arcas públicas de unos 200.000 millones de euros. Con el objetivo de terminar con estas y otras prácticas fraudulentas que repercuten en la recaudación, el pasado mes de julio se aprobaba la Ley 11/2021 con una entrada en vigor progresiva. El 11 de octubre de 2021 lo hacen sus apartados 4 y 21 del artículo decimotercero que regulan la utilización de programas informáticos de contabilidad con la prohibición de software de doble uso.
Esta ley establece una nueva infracción tributaria tipificada como la fabricación, producción y comercialización de sistemas y programas informáticos que permitan manipular la contabilidad. Con este tipo de software algunas empresas modifican sus libros de cuentas para evitar el pago de impuestos. Además de la prohibición expresa de usar este tipo de sistemas informáticos, los programas de contabilidad deberán garantizar la integridad, la conservación, la trazabilidad y la inalterabilidad de los registros de operaciones. Es decir, deberán cumplir determinadas especificaciones técnicas y obtener las certificaciones que garanticen el cumplimiento del nuevo marco legal.
Las multas para autónomos y empresarios abracaría desde los 1.000 euros por la tenencia de este tipo de software de doble uso hasta los 50.000 por año de utilización. Hacienda establecerá un sistema de vigilancia más eficar sobre este tipo de programas y establecerá certificaciones obligatorias.
Sobre el software de doble uso
El software de doble uso son aquellos programas informáticos que permiten manipular la contabildad del negocio. Es decir, permiten ocultar determinados cobros rebajando así la factural fiscal de la empresa. La prohibición de software de doble uso pretende actualizar la legislación de la llevanza digital de la contabilidad que tradicionalmente ha sido manual.
Solución digital para la contabilidad que cumpla con la nueva legislación
Las empresas deben asegurar el cumplimeinto de la nueva ley a través de un sistema de gestión contable o facturación digital que cumpla con los requisitos técnicos y las certificaciones que pide la Agencia Tributaria. Es decir, que asegure la integridad de los datos contables, la trazabilidad y la inalterabilidad de los mismos.
Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me.
My brother recommended I might like this web site.
He was totally right. This post truly made my day.
You cann’t imagine simply how much time I had spent for this information!
Thanks!
Also visit my blog post … what is purdentix reviews
I am really loving the theme/design of your site. Do you ever run into any web browser compatibility issues?
A couple of my blog visitors have complained about my site
not operating correctly in Explorer but looks great in Opera.
Do you have any advice to help fix this problem?
my homepage; provadent chews
Why visitors still use to read news papers when in this technological world all is accessible on net?
my webpage; lottery winnings calculator
Hi it’s me, I am also visiting this website regularly, this website is genuinely nice and the users are
genuinely sharing fastidious thoughts.
Also visit my page – lottery defeated software login
I’m gone to convey my little brother, that he should
also pay a quick visit this website on regular basis to get
updated from latest reports.
my web-site how phenq works
Hello there! This post could not be written any better!
Reading this post reminds me of my good old room mate!
He always kept talking about this. I will forward this write-up to
him. Fairly certain he will have a good read.
Many thanks for sharing!
My web site: LipoZem Results
Every weekend i used to pay a quick visit this web site,
because i wish for enjoyment, for the reason that this this website conations
truly good funny stuff too.
Here is my web page; pronerve 6 capsules
Hi there, just became alert to your blog through Google, and found that
it is truly informative. I am gonna watch out for brussels.
I’ll be grateful if you continue this in future. Lots of
people will be benefited from your writing. Cheers!
my webpage site tonic greens
Wonderful goods from you, man. I have understand your stuff previous
to and you are just extremely fantastic. I really like what you have acquired here, certainly like what you’re saying and the way in which
you say it. You make it entertaining and you still take
care of to keep it smart. I can’t wait to read far more from you.
This is actually a tremendous site.
Have a look at my site … alpha bites supplement
You really make it seem so easy with your presentation but I find
this matter to be actually something which I think I would never understand.
It seems too complicated and very broad for me.
I am looking forward for your next post, I’ll try to get the hang
of it!
my web blog: fitspresso offical website
Unquestionably believe that which you stated. Your favorite reason seemed to be on the web the easiest thing to be aware of.
I say to you, I certainly get irked while people think about worries that they
just don’t know about. You managed to hit the nail upon the
top as well as defined out the whole thing without having side-effects , people could take a signal.
Will likely be back to get more. Thanks
Here is my web page … Mi Contai The Best Reviews
May I just say what a relief to uncover an individual who truly knows what they’re talking about over
the internet. You actually understand how to bring an issue to light and make
it important. More people should read this and understand this side of the
story. I was surprised you’re not more popular
because you definitely possess the gift.
Also visit my site; the growth matrix male enhancement free download
I’m no longer positive the place you’re getting your information, however great topic.
I needs to spend some time studying more or working out more.
Thanks for fantastic info I used to be on the lookout for this information for my mission.
Feel free to visit my webpage provadent uk holland and barrett
Spot on with this write-up, I truly believe that this amazing site needs much more attention. I’ll probably be back again to see more,
thanks for the information!
my blog – is lottery defeater software a scam
Greetings! I’ve been reading your blog for a long time now and finally got the bravery to go
ahead and give you a shout out from Atascocita Tx!
Just wanted to tell you keep up the great job!
Feel free to surf to my webpage … Erec Power for Men
Hello there! I could have sworn I’ve been to this site before but after checking through some of the post I
realized it’s new to me. Nonetheless, I’m definitely glad I
found it and I’ll be bookmarking and checking back frequently!
Feel free to visit my webpage … the boston consulting group’s growth-share matrix
I don’t think the title of your article matches the content lol. Just kidding, mainly because I had some doubts after reading the article.
Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me. https://accounts.binance.info/en-IN/register-person?ref=UM6SMJM3
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.
Your article helped me a lot, is there any more related content? Thanks! https://accounts.binance.com/ru-UA/register-person?ref=OMM3XK51
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.
Your article helped me a lot, is there any more related content? Thanks!
Thanks for sharing. I read many of your blog posts, cool, your blog is very good.
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.