{"id":988958,"date":"2021-08-16T08:00:22","date_gmt":"2021-08-16T06:00:22","guid":{"rendered":"https:\/\/gcebollero.com\/pot-entrar-un-inspector-dhisenda-en-el-domicili-social\/"},"modified":"2026-09-15T16:16:43","modified_gmt":"2026-09-15T14:16:43","slug":"pot-entrar-un-inspector-dhisenda-en-el-domicili-social","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/pot-entrar-un-inspector-dhisenda-en-el-domicili-social\/","title":{"rendered":"Pot entrar un inspector d\u2019Hisenda en el domicili social?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988958\" class=\"elementor elementor-988958 elementor-4052\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-129e1e1 e-flex e-con-boxed e-con e-parent\" data-id=\"129e1e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-2901fc0 elementor-widget elementor-widget-text-editor\" data-id=\"2901fc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Llei general tribut\u00e0ria estableix que \u201cquan les actuacions inspectores ho requereixin, els funcionaris que desenvolupin funcions d\u2019inspecci\u00f3 dels tributs podran entrar, en les condicions que es determinin, a les finques, locals de negoci i altres establiments o llocs en qu\u00e8 es desenvolupin activitats o explotacions sotmeses a gravamen, existeixin b\u00e9ns subjectes a tributaci\u00f3, es produeixin fets imposables o sup\u00f2sits de fet de les obligacions tribut\u00e0ries o existeixi alguna prova dels mateixos\u201d.<\/p><h3>Entrada en el domicili d\u2019obligats tributaris<\/h3><p>Per tant, en principi, segons la llei tribut\u00e0ria, els inspectors podran entrar en els llocs esmentats anteriorment. Per a aix\u00f2, cal un acord d\u2019entrada de l\u2019autoritat administrativa que es determini, llevat que l\u2019obligat tributari o la persona sota la cust\u00f2dia de la qual atorguen el seu consentiment per a aix\u00f2. <\/p><p>No obstant aix\u00f2, l\u2019inspector necessitar\u00e0 una autoritzaci\u00f3 judicial per entrar a determinats llocs; concretament als que siguin considerats com a \u201cdomicili constitucionalment protegit\u201d.<\/p><p>En cas de voler entrar al domicili constitucionalment protegit d\u2019un obligat tributari o realitzar registres en el mateix per a dur a terme actuacions o procediments d\u2019aplicaci\u00f3 dels impostos s\u2019ha de:<\/p><p>Obtenir el consentiment de l\u2019obligat tributari o aportar una autoritzaci\u00f3 judicial.<\/p><p>Recordem que fins a la Constituci\u00f3 Espanyola assenyala que el domicili \u00e9s inviolable i que cap entrada o registre pot fer-se sense el consentiment de la persona titular o resoluci\u00f3 judicial, excepte cas de flagrant delicte. No obstant aix\u00f2, no tots els domicilis de les empreses estan sota l\u2019empara de la Constituci\u00f3. <\/p><h3>Qu\u00e8 \u00e9s el domicili constitucionalment protegit d\u2019una empresa?<\/h3><p>Qu\u00e8 significa aquest concepte? El Tribunal Constitucional ho defineix d\u2019aquesta manera: <\/p><p>\u201cEl concepte de domicili constitucionalment protegit de les persones jur\u00eddiques no s\u2019identifica necess\u00e0riament amb el domicili social ni amb el fiscal, i nom\u00e9s s\u2019est\u00e9n als espais f\u00edsics que s\u00f3n indispensables perqu\u00e8 puguin desenvolupar la seva activitat sense intromissions alienes, per constituir el centre de direcci\u00f3 de la societat o d\u2019un establiment dependent de la mateixa o servir a la cust\u00f2dia dels documents o altres suports de la vida di\u00e0ria de la societat o del seu establiment que queden reservats al coneixement de tercers \u201c(TC 69\/1999). \u00c9s a dir, no totes les depend\u00e8ncies d\u2019una empresa estan protegits. <\/p><p>La sol\u00b7licitud d\u2019autoritzaci\u00f3 judicial per a l\u2019execuci\u00f3 de l\u2019acord d\u2019entrada en el domicili constitucionalment protegit de l\u2019obligat tributari ha d\u2019estar justificada, si com degudament motivada la finalitat, necessitat i proporcionalitat de l\u2019entrada (novetat introdu\u00efda en la Llei 11\/2021, de prevenci\u00f3 i lluita contra el frau fiscal).<\/p><p>Tant la sol\u00b7licitud com la concessi\u00f3 de l\u2019autoritzaci\u00f3 judicial poden practicar-se, fins i tot amb car\u00e0cter previ a l\u2019inici formal del corresponent procediment, sempre que l\u2019acord d\u2019entrada contingui la identificaci\u00f3 de l\u2019obligat tributari, conceptes i per\u00edodes que van a ser objecte de comprovaci\u00f3 i s\u2019aportin a l\u2019\u00f2rgan judicial (Novetat introdu\u00efda en la Llei 11\/2021, de prevenci\u00f3 i lluita contra el frau fiscal).<\/p><p>A m\u00e9s, amb relaci\u00f3 a l\u2019entrada en els domicilis dels obligats tributaris, la Llei 11\/2021 ha introdu\u00eft el seg\u00fcent: \u201cels Jutjats del Contenci\u00f3s-administratiu coneixeran tamb\u00e9 de les autoritzacions per a l\u2019entrada en domicilis i altres llocs constitucionalment protegits, que hagi estat acordada per l\u2019Administraci\u00f3 Tribut\u00e0ria en el marc d\u2019una actuaci\u00f3 o procediment d\u2019aplicaci\u00f3 dels tributs encara amb car\u00e0cter previ al seu inici formal quan, requerint aquest acc\u00e9s el consentiment del seu titular, aquest s\u2019hi oposi o hi hagi risc d\u2019oposici\u00f3\u201d.<\/p><h3>Per\u00f2, qu\u00e8 han dit els tribunals al respecte? Qu\u00e8 jurisprud\u00e8ncia trobem en aquest escenari? <\/h3><p>Entrada en el domicili dels obligats tributaris: Jurisprud\u00e8ncia.<\/p><p>En relaci\u00f3 amb l\u2019autoritzaci\u00f3 judicial per a l\u2019entrada en el domicili dels obligats tributaris, la sent\u00e8ncia de Tribunal Suprem d\u20191 d\u2019octubre de al 2020 (1231\/2020) (pr\u00e8via a les modificacions introdu\u00efdes en la Llei 11\/2021) contempla el seg\u00fcent:<\/p><p>L\u2019autoritzaci\u00f3 d\u2019entrada ha d\u2019estar connectada amb un procediment inspector ja obert i l\u2019inici s\u2019hagi notificat a l\u2019inspeccionat, amb indicaci\u00f3 dels impostos i per\u00edodes a qu\u00e8 afecten les indagacions.<\/p><p>L\u2019autoritzaci\u00f3 d\u2019entrada en el domicili ha de tractar-se d\u2019una situaci\u00f3 d\u2019excepcionalitat.<br \/>No hi ha l\u2019autoritzaci\u00f3 d\u2019entrada amb fins prospectius, estad\u00edstics o indefinits.<br \/>L\u2019acte judicial ha de motivar i justificar la necessitat, adequaci\u00f3 i proporcionalitat de la mesura d\u2019entrada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La Llei general tribut\u00e0ria estableix que \u201cquan les actuacions inspectores ho requereixin, els funcionaris que desenvolupin funcions d\u2019inspecci\u00f3 dels tributs podran entrar, en les condicions que es determinin, a les finques, locals de negoci i altres establiments o llocs en qu\u00e8 es desenvolupin activitats o explotacions sotmeses a gravamen, existeixin b\u00e9ns subjectes a tributaci\u00f3, es&#8230;<\/p>\n","protected":false},"author":1,"featured_media":988959,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122,125],"tags":[],"class_list":["post-988958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pot entrar un inspector d\u2019Hisenda en el domicili social? - Gestoria Cebollero<\/title>\n<meta name=\"description\" content=\"Hisenda pot entrar al teu domicili social? 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