{"id":4579,"date":"2024-03-28T17:56:10","date_gmt":"2024-03-28T17:56:10","guid":{"rendered":"https:\/\/amsel.es\/?p=4579"},"modified":"2024-03-28T18:06:39","modified_gmt":"2024-03-28T18:06:39","slug":"circular-abril-2024","status":"publish","type":"post","link":"https:\/\/amsel.es\/en\/2024\/03\/28\/circular-abril-2024\/","title":{"rendered":"Circular abril 2024"},"content":{"rendered":"\n<p><strong>1.- Plan de control tributario 2024<\/strong>. El 29 de febrero de 2024 se public\u00f3 en el BOE la Resoluci\u00f3n de 21 de febrero de 2024, de la Direcci\u00f3n General de la Agencia Estatal de Administraci\u00f3n Tributaria, por la que se aprueban  las directrices  generales  del  Plan Anual de Control Tributario y Aduanero correspondiente al ejercicio 2024.<\/p>\n\n\n\n<p><strong>2.-\u00a0 Da comienzo la Campa\u00f1a de Renta 2023 El pr\u00f3ximo 3 de abril se inicia oficialmente la Campa\u00f1a de Renta 2023. <\/strong> La fecha   final de   presentaci\u00f3n ser\u00e1 e l  26 de  junio,  y no el 1 de julio de 2024,  cuando el borrador  o la  declaraci\u00f3n  del Impuesto  resulte  a  ingresar  y se  opte por  domiciliar el pago, salvo que \u00fanicamente se domicilie el segundo plazo, el cual se abonar\u00e1 el 5 de noviembre de 2024), en cuyo caso se podr\u00e1 confirmar el borrador o presentar la declaraci\u00f3n del impuesto hasta el 1 de julio de 2024.<\/p>\n\n\n\n<p><strong>3.- No es posible deducir el IVA soportado en los servicios de comedor para empleados.  <\/strong>La Direcci\u00f3n General de Tributos se ha pronunciado sobre la deducibilidad de las cuotas soportadas por una empresa correspondientes a los servicios de catering que ofrece a sus empleados en el comedor de la empresa.<\/p>\n\n\n\n<p><strong>4.-\u00a0 Eficacia     de    las   respuestas   del   programa   INFORMA    como   motivo   de   exoneraci\u00f3n   de responsabilidad tributaria en   un   procedimiento  sancionador<\/strong>. El  programa  INFORMA  es  una de  las v\u00edas  de   las    que   disponen   los   ciudadanos   para    obtener   informaci\u00f3n    escrita  de     la   Agencia   Tributaria, consistente en una base de datos de preguntas   y   respuestas  ordenadas por  impuestos a las que pueden acceder todo tipo de usuarios.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- Plan de control tributario 2024. El 29 de febrero de 2024 se public\u00f3 en el BOE la Resoluci\u00f3n de 21 de febrero de 2024, de la Direcci\u00f3n General de la Agencia Estatal de Administraci\u00f3n Tributaria, por la que se aprueban las directrices generales del Plan Anual de Control Tributario y Aduanero correspondiente al ejercicio [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[98,104,93,101,46,100,102,103],"class_list":["post-4579","post","type-post","status-publish","format-standard","hentry","category-circulares","tag-campana-de-renta-2023","tag-deducir","tag-empleados","tag-informa","tag-iva","tag-plan-de-control-tributario","tag-procedimiento-sancionador","tag-servicios-de-comedor"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Circular abril 2024 - Amsel Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amsel.es\/en\/2024\/03\/28\/circular-abril-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular abril 2024 - Amsel Assessors\" \/>\n<meta property=\"og:description\" content=\"1.- Plan de control tributario 2024. 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