{"id":8420,"date":"2024-04-09T14:37:30","date_gmt":"2024-04-09T14:37:30","guid":{"rendered":"https:\/\/phcsoftware.com\/es\/artigo\/8-dudas-sobre-la-ley-antifraude-respondidas-por-la-aeat\/"},"modified":"2024-04-09T14:37:30","modified_gmt":"2024-04-09T14:37:30","slug":"8-dudas-sobre-la-ley-antifraude-respondidas-por-la-aeat","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/es\/artigo\/8-dudas-sobre-la-ley-antifraude-respondidas-por-la-aeat\/","title":{"rendered":"8 dudas sobre la Ley Antifraude respondidas por la AEAT\u00a0"},"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&#8243; 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background_hover_color_opacity=\u00bb1&#8243; 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&#8243; width=\u00bb1\/1&#8243; 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<p>La <a href=\"https:\/\/www.boe.es\/eli\/es\/l\/2021\/07\/09\/11\">Ley 11\/2021<\/a>, mejor conocida como la <strong>Ley Antifraude<\/strong>, fue aprobada el 9 de julio de 2021 con el objetivo de fijar medidas para la prevenci\u00f3n y la lucha contra el fraude fiscal en Espa\u00f1a.\u00a0<\/p>\n<p>Pese a que entr\u00f3 en vigor en octubre de 2021, muchas dudas se desencadenan ante la falta del<a href=\"https:\/\/www.hacienda.gob.es\/Documentacion\/Publico\/NormativaDoctrina\/Proyectos\/21022022-RD-reglamento-digitalizacion.pdf\"> Real Decreto<\/a> que establece parte de las medidas que regular\u00e1n la normativa, y cuyo primer borrador fue finalizado y publicado en el pasado mes de marzo. \u00a0<\/p>\n<p>Ante la espera de la aprobaci\u00f3n del Real Decreto, <strong>PHC Software consult\u00f3 a fuentes de la Agencia Tributaria (AEAT)<\/strong> sobre ciertas interrogantes de aplicabilidad en la Ley Antifraude y su impacto para las empresas.\u00a0<\/p>\n<h2>Responde la Agencia Tributaria: \u00bfC\u00f3mo impacta la Ley Antifraude a tu empresa?  <\/h2>\n<p>\t\t\t\t\t\t\t\t\t\t\u00bfCu\u00e1ndo se estima sea publicado el reglamento de la Ley Antifraude? No es posible marcar la fecha de aprobaci\u00f3n exacta, dado que depende de los calendarios normativos, no de la Agencia Tributaria. No obstante, el estado avanzado de tramitaci\u00f3n y el impulso que el Ministerio de Hacienda le da al proyecto hacen pensar que podr\u00eda ser aprobado en un plazo relativamente corto, de escasos meses.\u00bfEl uso \/ tenencia de software de doble uso qued\u00f3 prohibida con la entrada en vigor de la Ley Antifraude en octubre 2021?La comercializaci\u00f3n de sistemas que de forma deliberada faciliten la llevanza de dos contabilidades, una de ellas oculta, est\u00e1 actualmente prohibido; pero no lo est\u00e1 todav\u00eda mantener sistemas que permitan esto y que se vendieran con anterioridad. Tampoco est\u00e1 regulado c\u00f3mo deben cumplir los sistemas esa obligaci\u00f3n, que ser\u00e1 objeto de desarrollo en el Real Decreto que regular\u00e1 la ley.\u00bfLas empresas tendr\u00e1n beneficios fiscales con la implementaci\u00f3n previa de software certificado?El plazo que prev\u00e9 el borrador del Real Decreto para adaptar los sistemas es hasta el 1 de julio de 2024; ello significa que la amortizaci\u00f3n de programas, que es de cuatro a\u00f1os, haga que esa adaptaci\u00f3n natural no tenga coste adicional. \u00bfLas facturas deber\u00e1n tener nuevas caracter\u00edsticas? \u00bfQR por ejemplo?Propiamente hablando, las facturas no se ven alteradas en su contenido.\u00a0La alteraci\u00f3n afecta m\u00e1s bien a la estructura de los ficheros inform\u00e1ticos generados por los sistemas de facturaci\u00f3n, que tendr\u00e1n una estructura estandarizada y obligatoria.\u00a0No obstante, efectivamente, el c\u00f3digo QR, que reflejar\u00e1 parte del contenido estructurado de la factura, es un elemento novedoso, que permitir\u00e1 con un lector incorporar a los sistemas el contenido de cualquier factura.\u00bfQu\u00e9 debemos tener en cuenta con el sistema \u2018Veri*Factu\u2019?El sistema \u2018Veri*Factu\u2019 es una de las dos posibilidades para que cualquier empresario pueda cumplir las obligaciones que se establecer\u00e1n en el Real Decreto que regular\u00e1 la Ley antifraude. Consiste en que la emisi\u00f3n de las facturas suponga el autom\u00e1tico e inmediato env\u00edo de esas facturas a la Agencia Tributaria, evitando as\u00ed los problemas de posible alteraci\u00f3n del contenido de los ficheros de facturaci\u00f3n una vez han sido emitidas las facturas.\u00bfLa Ley Antifraude tiene impacto en las micro empresas y aut\u00f3nomos que realizan su contabilidad en Excel?<br \/>\nCon car\u00e1cter general, todo aquel que utilice sistemas de procesamiento de informaci\u00f3n en el proceso de emisi\u00f3n de facturas debe estar dotado de un software adaptado. La informatizaci\u00f3n de empresas y aut\u00f3nomos es hoy una realidad, y es intenci\u00f3n de esta normativa fomentarla. En todo caso, la propia Agencia Tributaria puede desarrollar sistemas subsidiarios para aquellos que no quieran invertir en sistemas de facturaci\u00f3n.\u00bfSer\u00e1 necesario y obligatorio contar con un software certificado? En cuanto a la necesidad o no de contar con un software certificado, si no se utilizan sistemas de procesamiento de informaci\u00f3n para facturar (por ejemplo, se factura escribiendo la factura a m\u00e1quina), no ser\u00e1 necesario.\u00bfC\u00f3mo pueden las empresas prepararse para cumplir a cabalidad la Ley Antifraude?Los empresarios usuarios a trav\u00e9s de sus proveedores habituales de software  podr\u00e1n adquirir las aplicaciones o adaptar sus sistemas a la nueva normativa teniendo en cuenta el margen que les otorgar\u00e1 el periodo transitorio previsto.<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tPrevious<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tNext<\/p>\n<p>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. 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