{"id":8407,"date":"2024-04-09T14:37:30","date_gmt":"2024-04-09T14:37:30","guid":{"rendered":"https:\/\/phcsoftware.com\/es\/artigo\/ley-antifraude-como-afecta-mi-empresa\/"},"modified":"2024-04-09T14:37:30","modified_gmt":"2024-04-09T14:37:30","slug":"ley-antifraude-como-afecta-mi-empresa","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/es\/artigo\/ley-antifraude-como-afecta-mi-empresa\/","title":{"rendered":"Ley Antifraude: 6 cosas que debes saber si tienes un software en tu empresa"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bbhttps:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/obrigacoes_legais.jpg\u00bb bg_position=\u00bbleft top\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb7%\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb7%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb right_margin=\u00bb0″ top_margin_phone=\u00bb20%\u00bb text_color=\u00bblight\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bb10px\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb color_overlay=\u00bb#383838″ overlay_strength=\u00bb0.8″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbcenter\u00bb phone_text_alignment=\u00bbcenter\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb2\/3″ tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n

Ley Antifraude: 6 cosas que debes saber si tienes un software en tu empresa<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-10-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbleft\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/3″ tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb3%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb left_padding_tablet=\u00bb0%\u00bb constrain_group_4=\u00bbyes\u00bb right_padding_tablet=\u00bb0%\u00bb left_padding_phone=\u00bb0%\u00bb constrain_group_6=\u00bbyes\u00bb right_padding_phone=\u00bb0%\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb2\/3″ tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_row_inner column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb class=\u00bblinhaTempoLeitura\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbhorizontal\u00bb column_element_alignment=\u00bbcenter\u00bb column_element_spacing=\u00bb50px\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/1″ tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]27 de Octubre 2023[\/vc_column_text][vc_column_text]Tiempo de lectura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=\u00bbNo Line\u00bb custom_height=\u00bb25px\u00bb][vc_column_text]\n
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Cerca de 200.000 millones de euros son ocultos al fisco<\/a> en Espa\u00f1a a trav\u00e9s del software de doble uso, seg\u00fan las estimativas de Hacienda. Este es uno de los motivos por los fue aprobada la Ley 11\/2021, mejor conocida como la Ley Antifraude o Ley Contra el Fraude Fiscal <\/a>y que entr\u00f3 en vigor en dos etapas, julio y octubre de 2021.<\/p>\n

La ley Antifraude\u00a0 fue publicada junto a las medidas para controlar el fraude fiscal en julio de 2021, no obstante, los apartados referentes al uso de sistemas inform\u00e1ticos entraron en vigor en octubre de 2021. Pero, \u00bfC\u00f3mo afecta esta ley si tengo implementado software en mi empresa?<\/p>\n<\/div>\n

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1# Alcances generales de la Ley Contra el Fraude Fiscal<\/h2>\n

Las medidas establecidas en la ley afectan a todos los contribuyentes, en espec\u00edfico a las empresas y trabajadores aut\u00f3nomos que lleven a cabo actividades econ\u00f3micas de prestaci\u00f3n de servicios o entrega de bienes.<\/p>\n

En otros aspectos, esta ley toca de forma directa los programas de facturaci\u00f3n implementados en las empresas, las transacciones en efectivo, el pago de impuestos, as\u00ed como a las criptomonedas.<\/p>\n<\/div>\n

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2# Objetivos de Ley Antifraude<\/h2>\n

Uno de los principales objetivos es evitar la manipulaci\u00f3n de la contabilidad por parte de las empresas. En tal sentido, la Administraci\u00f3n proh\u00edbe el uso de software de doble uso.<\/p>\n

El software de doble uso permite manipular la contabilidad del negocio. Es decir, permiten ocultar determinados cobros con el objetivo de rebajar la factura fiscal de la empresa y evadir impuestos a trav\u00e9s de la una contabilidad B.<\/p>\n

La contabilidad B, por su parte, es aquella que queda fuera de las cuentas oficiales de la empresa o instituci\u00f3n, que no son auditadas (ya que es casi imposible de detectar), y de las que no se informan al Estado.<\/p>\n

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3# Aplicabilidad de la Ley Contra el Fraude Fiscal<\/h2>\n

Aunque la Ley Antifraude fue publicada desde julio 2021, y la obligatoriedad de disponer de softwares adaptados entr\u00f3 en vigor desde octubre de 2021, queda en falta la publicaci\u00f3n del reglamento que establecer\u00e1 los requisitos y detalles que deber\u00e1n cumplir los sistemas inform\u00e1ticos para que puedan ser certificados en el cumplimiento de las obligaciones contables y fiscales.<\/p>\n

En este sentido, las sanciones solo podr\u00e1n ser aplicadas una vez se concreten las normativas inform\u00e1ticas.<\/p>\n<\/div>\n

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4# Cu\u00e1les son los nuevos requisitos del software antifraude<\/h2>\n

Si bien los desarrolladores contin\u00faan a la espera de dichas normativas para la certificaci\u00f3n de sus sistemas inform\u00e1ticos, la ley establece que los softwares de contabilidad, facturaci\u00f3n y gesti\u00f3n y sus registros deben guardar las siguientes caracter\u00edsticas:<\/p>\n

    \n
  • Integridad;<\/li>\n
  • Conservaci\u00f3n;<\/li>\n
  • Accesibilidad;<\/li>\n
  • Legibilidad;<\/li>\n
  • Inalterabilidad;<\/li>\n
  • No deben tener interpolaciones, omisiones o alteraciones de las que no quede la debida anotaci\u00f3n en los sistemas mismos.<\/li>\n<\/ul>\n

    5# Qu\u00e9 sanciones establece la Ley Antifraude<\/span><\/span><\/h2>\n<\/div>\n

    Las empresas que:\u00a0<\/span><\/p>\n

      \n
    • Tengan un sistema o programa que no est\u00e9 certificado. Sin necesidad de haberlo utilizado;\u00a0<\/span><\/li>\n
    • Alteren o modifiquen un dispositivo que s\u00ed haya sido certificado.\u00a0<\/span><\/li>\n<\/ul>\n

      Incurren en una infracci\u00f3n grave que, una vez publiquen las especifidades que deber\u00e1n tener los sistemas inform\u00e1ticos, acarrear\u00e1 una multa de 50.000 euros<\/strong>.\u00a0<\/span><\/p>\n

      En cuanto a los productores, fabricantes y comercializadores, podr\u00e1n ser sancionados cuando: <\/span><\/p>\n

        \n
      • El sistema inform\u00e1tico permita llevar contabilidades distintas que entorpezcan el conocimiento de la informaci\u00f3n tributaria.\u00a0<\/span><\/li>\n
      • El sistema inform\u00e1tico no refleje, total o parcialmente, la anotaci\u00f3n de las transacciones realizadas. O si reflejan transacciones distintas a las anotaciones realizadas.\u00a0<\/span><\/li>\n
      • El sistema inform\u00e1tico permita alterar transacciones ya registradas.\u00a0<\/span><\/li>\n
      • El sistema inform\u00e1tico incumpla las especificaciones t\u00e9cnicas pendientes de desarrollo.\u00a0<\/span><\/li>\n
      • El sistema inform\u00e1tico no est\u00e9 certificado.\u00a0<\/span><\/li>\n<\/ul>\n<\/div>\n
        \n
        \n

        6# Qu\u00e9 otras medidas afectan a mi empresa<\/h2>\n

        Adicionalmente, la Ley Antifraude determina cambios sustanciales en el pago en efectivo y estableciendo el l\u00edmite del pago en esta modalidad.<\/p>\n

          \n
        • En operaciones en las que interviene un empresario o profesional, la limitaci\u00f3n del pago en efectivo para determinadas operaciones econ\u00f3micas pasa de 2.500 a 1.000 euros.<\/li>\n
        • El l\u00edmite de pago en efectivo disminuye de 15.000 a 10.000 euros, para particulares con domicilio fiscal fuera de Espa\u00f1a.<\/li>\n<\/ul>\n

          Con PHC Software cuenta con un aliado actualizado y en sinton\u00eda con las obligaciones legales y fiscales, gana rigurosidad en la contabilidad de tu empresa y ahorra tiempo y dinero con la automatizaci\u00f3n de procesos rutinarios y el uso del papel.<\/p>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb 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