{"id":21183,"date":"2026-05-08T11:16:23","date_gmt":"2026-05-08T11:16:23","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/?p=21183"},"modified":"2026-05-13T11:39:16","modified_gmt":"2026-05-13T11:39:16","slug":"pla-control-tributari","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/pla-control-tributari\/","title":{"rendered":"Pla de Control Tributari 2026"},"content":{"rendered":"<p>El Pla de Control Tributari per al 2026 acaba de publicar-se i, entre el seu extens contingut, hi ha vuit \u00e0mbits prioritaris que afecten tant a particulars com a empreses. Des de la revisi\u00f3 dels terminals de punt de venda fins al control de les criptomonedes, l&#8217;Ag\u00e8ncia Tribut\u00e0ria posa el focus en sectors molt concrets. T&#8217;expliquem els punts m\u00e9s rellevants.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/pla-control-tributari\/#Els_8_ambits_prioritaris_dinspeccio_el_2026\" >Els 8 \u00e0mbits prioritaris d&#8217;inspecci\u00f3 el 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/pla-control-tributari\/#Que_significa_per_a_la_teva_empresa_o_activitat\" >Qu\u00e8 significa per a la teva empresa o activitat?<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Els_8_ambits_prioritaris_dinspeccio_el_2026\"><\/span>Els 8 \u00e0mbits prioritaris d&#8217;inspecci\u00f3 el 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">1<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Visites a empreses i control de TPV<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Continua el pla de visites presencials a empreses, especialment per controlar els terminals de punt de venda (TPV) i detectar possibles simulacions d&#8217;activitat econ\u00f2mica. Tamb\u00e9 s&#8217;inclouen els lloguers tur\u00edstics i els arrendaments no declarats.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 2 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">2<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Activitats amb pagament exclusiu en efectiu<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Es posar\u00e0 especial atenci\u00f3 als negocis que operin \u00fanicament amb efectiu i que presentin variacions en les exist\u00e8ncies an\u00f2males o que no coincideixin amb la mitjana del sector.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 3 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #FFFBEB; border: 1px solid #FDE68A; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #FEF3C7; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #92400e; flex-shrink: 0;\">3<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Impost sobre el Pl\u00e0stic \u2014 atenci\u00f3 especial al cens<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Es mant\u00e9 la revisi\u00f3 d&#8217;aquest impost, amb refer\u00e8ncia espec\u00edfica a la situaci\u00f3 censal de les empreses afectades. \u00c9s un \u00e0mbit on cal extremar la precauci\u00f3 per evitar incid\u00e8ncies.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 4 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">4<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Impost sobre Grans Fortunes i canvis de resid\u00e8ncia fiscal<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">S&#8217;inclou la revisi\u00f3 de l&#8217;Impost sobre Grans Fortunes i es mantenen els controls sobre signes externs de capacitat econ\u00f2mica i els canvis ficticis de resid\u00e8ncia fiscal.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 5 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">5<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Comer\u00e7 electr\u00f2nic i criptomonedes<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Es mant\u00e9 el control del comer\u00e7 electr\u00f2nic a trav\u00e9s de plataformes digitals i la correcta declaraci\u00f3 d&#8217;operacions amb criptomonedes.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 6 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #FFF5F5; border: 1px solid #FECACA; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #FEE2E2; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #b91c1c; flex-shrink: 0;\">6<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">No residents: retencions i beneficiari efectiu \u2014 \u00e0mbit d&#8217;alta litigiositat<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">En mat\u00e8ria de no residents, es revisar\u00e0 l&#8217;aplicaci\u00f3 correcta de retencions verificant qui n&#8217;\u00e9s el beneficiari efectiu, d&#8217;acord amb les darreres sent\u00e8ncies judicials. \u00c9s un punt que previsiblement generar\u00e0 molta controv\u00e8rsia i litigiositat.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 7 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">7<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Operacions immobili\u00e0ries: IVA i transmissions entre vinculades<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">En l&#8217;\u00e0mbit immobiliari es revisaran les operacions amb devoluci\u00f3 d&#8217;IVA que impliquin regularitzaci\u00f3 de b\u00e9ns d&#8217;inversi\u00f3, l&#8217;aplicaci\u00f3 de tipus redu\u00efts i les transmissions entre parts vinculades.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 8 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 2rem;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">8<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Reestructuracions, operacions intragrupo i p\u00e8rdues continuades<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Es revisaran les operacions de reestructuraci\u00f3 empresarial, els moviments internacionals entre empreses del mateix grup i les situacions de p\u00e8rdues fiscals continuades.<\/p>\n<\/div>\n<\/div>\n<p>&lt;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Que_significa_per_a_la_teva_empresa_o_activitat\"><\/span>Qu\u00e8 significa per a la teva empresa o activitat?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin: 0 0 1.25rem;\">El Pla de Control Tributari 2026 deixa clar que l&#8217;Ag\u00e8ncia Tribut\u00e0ria mant\u00e9 i intensifica la seva pres\u00e8ncia en sectors amb alta probabilitat d&#8217;economia submergida (efectiu, TPV, lloguers), per\u00f2 tamb\u00e9 amplia el focus cap a contribuents d&#8217;alt patrimoni, operadors internacionals i empreses amb operacions vinculades. Si la teva activitat encaixa en algun d&#8217;aquests perfils, \u00e9s el moment de revisar que tota la documentaci\u00f3 i les declaracions presentades siguin correctes i coherents.<\/p>\n<p><!-- CTA Box --><\/p>\n<div style=\"background: #EFF6FF; border-left: 4px solid #2563EB; border-radius: 0 10px 10px 0; padding: 1.25rem 1.5rem; margin: 2rem 0;\">\n<p style=\"margin: 0 0 6px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 16px; color: #1e40af;\">\u24d8 Est\u00e0s patint un procediment inspector?<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 15px; color: #1d4ed8; line-height: 1.6;\">Si per desgr\u00e0cia et trobes en mig d&#8217;una inspecci\u00f3 tribut\u00e0ria i necessites assessorament t\u00e8cnic especialitzat, no dubtis en contactar amb nosaltres. Podem ajudar-te a defensar els teus interessos.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El Pla de Control Tributari per al 2026 acaba de publicar-se i, entre el seu extens contingut, hi ha vuit \u00e0mbits prioritaris que afecten tant a particulars com a empreses. Des de la revisi\u00f3 dels terminals de punt de venda fins al control de les criptomonedes, l&#8217;Ag\u00e8ncia Tribut\u00e0ria posa el focus en sectors molt concrets. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21189,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-21183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impostos"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/21183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/comments?post=21183"}],"version-history":[{"count":5,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/21183\/revisions"}],"predecessor-version":[{"id":21198,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/21183\/revisions\/21198"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media\/21189"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media?parent=21183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/categories?post=21183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/tags?post=21183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}