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TicketBAI: nueva obligación tributaria formal de los Territorios Históricos vascos
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El presente trabajo analiza la nueva obligación tributaria TicketBAI, que entrará en vigor
próximamente en los Territorios Históricos vascos de Álava, Bizkaia y Gipuzkoa y que obligará
a las personas físicas y jurídicas que realicen actividades económicas a utilizar un software de
facturación que cumpla con una serie de requisitos legales y técnicos. Gracias a este sistema
cuyo objetivo primordial es la lucha contra el fraude fiscal, las Haciendas Forales recibirán en
tiempo real las facturas o justificantes de las operaciones económicas, lo que facilitará el control
de las actividades económicas. Los sujetos obligados obtendrán a cambio facilidades para el
cumplimiento correcto de sus obligaciones tributarias, mientras que los destinatarios de las
facturas o justificantes podrán verificar que los empresarios o profesionales han declarado las
entregas de bienes o prestaciones de servicios ante la Administración tributaria.
The aim of this paper is to analyse the new tax obligation called TicketBAI, which will come into force shortly in the Basque Historical Territories of Araba, Bizkaia and Gipuzkoa and which will force individuals and legal entities that carry out economic activities to use an invoicing software that complies with a series of legal and technical requirements. Thanks to this system whose main objective is to fight against tax fraud, the Basque Tax Administrations will receive in real time the invoices or receipts of the economic operations, which will facilitate the control of economic activities. The obliged subjects will obtain, in exchange, assistance for the correct fulfilment of their tax obligations, while the recipients of the invoices or receipts will be able to verify that the businessmen or professionals have declared the supply of goods or services to the Tax Administration.
The aim of this paper is to analyse the new tax obligation called TicketBAI, which will come into force shortly in the Basque Historical Territories of Araba, Bizkaia and Gipuzkoa and which will force individuals and legal entities that carry out economic activities to use an invoicing software that complies with a series of legal and technical requirements. Thanks to this system whose main objective is to fight against tax fraud, the Basque Tax Administrations will receive in real time the invoices or receipts of the economic operations, which will facilitate the control of economic activities. The obliged subjects will obtain, in exchange, assistance for the correct fulfilment of their tax obligations, while the recipients of the invoices or receipts will be able to verify that the businessmen or professionals have declared the supply of goods or services to the Tax Administration.
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Treballs Finals del Doble Grau d'Administració i Direcció d'Empreses i de Dret, Facultat d'Economia i Empresa i Facultat de Dret, Universitat de Barcelona, Curs: 2020-2021 , Tutor: Joan Francesc Pont Clemente
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PAGOLA BALDA, Xabier. TicketBAI: nueva obligación tributaria formal de los Territorios Históricos vascos. [consulta: 23 de gener de 2026]. [Disponible a: https://hdl.handle.net/2445/180195]