Miriam Sáez, abogada colaboradora.
La conocida ley antifraude de 2021, introdujo cambios legislativos desde octubre en el ámbito propio de la operatividad de los negocios, particularmente en torno a las nuevas tecnologías y software de gestióntanto para empresas como para autónomos.
Para toda empresa, es necesario contar con programas de contabilidad y facturación en la llevanza del negocio, y ahora es imprescindible conocer los aspectos de esta nueva ley para evitar sanciones.
Uno de los cambios principales introducidos en torno a dichos softwares de gestión es acabar con todos aquellos que permiten una doble contabilidad o “caja B”, es decir, con softwares de doble uso.
Esta nueva Ley Antifraude recoge obligaciones tanto para los productores / fabricantes de los softwares como para los usuarios de los mismos.
De modo que establece “La obligación, por parte de los productores, comercializadores y usuarios, de que los sistemas y programas informáticos o electrónicos que soporten los procesos contables, de facturación o de gestión de quienes desarrollen actividades económicas, garanticen la integridad, conservación, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros, sin interpolaciones, omisiones o alteraciones de las que no quede la debida anotación en los sistemas mismos.”
Incluso permite establecer especificaciones por vía de Reglamento.
¿Y esto qué significa? Pues…
1.- que debemos contar con un software certificado. Esto supone que el productor o fabricante del software estará en permanente contacto con la Administración pública.
2.- También debemos actualizar y regularizar los softwares de gestión, contabilidad y facturación de modo que impidan que no se refleje transacciones no realizadas o distintas a las realizadas.
3.- Éstos deben reflejar la totalidad de las transacciones realizadas sin que puedan ser alteradas o, en caso de alteración o modificación, garantice el rastro de tales cambios.
4.- Es sancionable la mera tenencia de un sistema o programa no certificado, aunque no se haya utilizado.
A pesar de que la reforma entró en vigor el 11 de octubre, aún está pendiente concretar todos los detalles en un desarrollo reglamentario, por lo que las sanciones comenzarán a aplicarse una vez se especifiquen las normas.
El incumplimiento de la ley antifraude conlleva dos tipos de multa: una dirigida a los creadores de los softwares y otra para los usuarios.
Las empresas que faciliten este tipo de programas recibirán una multa de 150.000 euros por cada año en el que hayan tenido ventas. Por el mismo periodo de actividad, los usuarios de los programas serán multados con 50.000 euros.
Este artículo es informativo y no constituye un asesoramiento personalizado para usted.
Si usted desea resolver una consulta relacionada con esta temática o cualquier otra, puede contactarnos a través de este formulario.
Photo by Matthew Guay on Unsplash
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