{"id":11871,"date":"2026-01-27T11:54:00","date_gmt":"2026-01-27T10:54:00","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/reclamaciones-tributarias-electronicas-nueva-regulacion\/"},"modified":"2026-01-28T12:07:11","modified_gmt":"2026-01-28T11:07:11","slug":"reclamacions-tributaries-electroniques-nova-regulacio","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/reclamacions-tributaries-electroniques-nova-regulacio\/","title":{"rendered":"Nova regulaci\u00f3 de les reclamacions tribut\u00e0ries electr\u00f2niques: qu\u00e8 canvia i com t\u2019afecta"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La nova regulaci\u00f3 de les reclamacions tribut\u00e0ries electr\u00f2niques suposa un canvi rellevant en la manera com contribuents, empreses i professionals poden impugnar actuacions de l\u2019Administraci\u00f3 tribut\u00e0ria. A partir de 2026, la via electr\u00f2nica es consolida com el canal principal \u2014i en molts casos obligatori\u2014 per presentar reclamacions i recursos davant Hisenda, amb noves exig\u00e8ncies formals que conv\u00e9 con\u00e8ixer per evitar errors i p\u00e8rdua de drets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amb la publicaci\u00f3 de l\u2019<strong><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-24369\" target=\"_blank\" rel=\"noreferrer noopener\">Ordre HAC\/1361\/2025<\/a><\/strong>, el Ministeri d\u2019Hisenda ha aprovat una nova regulaci\u00f3 que adapta la via economicoadministrativa a la realitat de l\u2019Administraci\u00f3 electr\u00f2nica i substitueix la normativa anterior, vigent des de 2009.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aquesta nova norma, que entrar\u00e0 en vigor el&nbsp;<strong>15 de gener de 2026<\/strong>, afecta directament la manera com contribuents, empreses i professionals han de presentar reclamacions i recursos davant actuacions de l\u2019Administraci\u00f3 tribut\u00e0ria. En aquest article t\u2019expliquem, de manera clara i accessible, en qu\u00e8 consisteix aquesta nova regulaci\u00f3 i quines s\u00f3n les seves principals implicacions pr\u00e0ctiques.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2018\/01\/gavel-on-wooden-table-and-lawyer-or-judge-working-2025-01-09-05-29-20-utc-1024x683.jpg\" alt=\"reclamacions tribut\u00e0ries electr\u00f2niques\n\" class=\"has-border-color has-white-border-color wp-image-11386\" style=\"border-width:75px;aspect-ratio:1.3765555384851744;width:765px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7aff72518ae0a1b7cea4000354705a77\" style=\"color:#00008b\"><strong><strong><strong>El nou marc legal de les reclamacions tribut\u00e0ries electr\u00f2niques<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La via economicoadministrativa \u00e9s el primer pas que ha de fer un contribuent quan no est\u00e0 d\u2019acord amb una liquidaci\u00f3, sanci\u00f3 o una altra actuaci\u00f3 d\u2019Hisenda. Abans d\u2019acudir als tribunals de just\u00edcia, la llei exigeix passar per aquesta fase pr\u00e8via davant els&nbsp;<strong>Tribunals Econ\u00f2mico-Administratius<\/strong>, que revisen les decisions adoptades per la mateixa Administraci\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019<strong>Ordre HAC\/1361\/2025<\/strong>&nbsp;regula com s\u2019han de presentar, tramitar i resoldre, utilitzant mitjans electr\u00f2nics, les reclamacions economicoadministratives i els diferents recursos previstos en la normativa tribut\u00e0ria. Tamb\u00e9 inclou altres tr\u00e0mits habituals del procediment, com la presentaci\u00f3 d\u2019al\u00b7legacions, les sol\u00b7licituds de suspensi\u00f3 d\u2019actes tributaris o la designaci\u00f3 de representants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019objectiu de la norma \u00e9s clar:&nbsp;<strong>modernitzar i unificar els procediments<\/strong>, dotant-los de m\u00e9s seguretat jur\u00eddica i adaptant-los plenament a l\u2019entorn digital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-458f32aba787c3fe450b4eaf2b990219\" style=\"color:#00008b\"><strong><strong><strong>La via electr\u00f2nica com a regla general<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La principal novetat d\u2019aquesta regulaci\u00f3 \u00e9s que la presentaci\u00f3 per mitjans electr\u00f2nics passa a ser la norma general i, en molts casos, una obligaci\u00f3 legal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de l\u2019entrada en vigor de l\u2019ordre, estaran obligades a utilitzar exclusivament la via electr\u00f2nica les empreses, les persones jur\u00eddiques, els professionals col\u00b7legiats (com ara advocats o assessors fiscals), aquells que actu\u00efn en representaci\u00f3 d\u2019un contribuent i les administracions p\u00fabliques. Per a tots ells, la presentaci\u00f3 en paper deixar\u00e0 de ser v\u00e0lida i es podr\u00e0 considerar incorrecta, amb el risc que aix\u00f2 comporta en termes de terminis i drets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les persones f\u00edsiques que no estiguin obligades a relacionar-se electr\u00f2nicament amb l\u2019Administraci\u00f3 mantindran, de moment, la possibilitat d\u2019escollir entre la via electr\u00f2nica i el suport paper. Tanmateix, la normativa impulsa clarament l\u2019\u00fas de mitjans electr\u00f2nics pels avantatges que ofereix pel que fa a la rapidesa, el control del procediment i la seguretat jur\u00eddica.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-14d8c8d91e0616db81b22f9668ea7408\" style=\"color:#00008b\"><strong><strong><strong><strong>On i com presentar reclamacions i recursos per via electr\u00f2nica<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un dels aspectes que la nova norma aclareix de manera expressa \u00e9s el&nbsp;<strong>lloc de presentaci\u00f3 de cada tipus de reclamaci\u00f3 o recurs<\/strong>, una q\u00fcesti\u00f3 que fins ara generava dubtes freq\u00fcents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depenent del tr\u00e0mit concret, la presentaci\u00f3 s\u2019haur\u00e0 de fer a la seu electr\u00f2nica de l\u2019\u00f2rgan que va dictar l\u2019acte impugnat o a la seu electr\u00f2nica dels&nbsp;<strong>Tribunals Econ\u00f2mico-Administratius<\/strong>. Aquesta diferenciaci\u00f3 \u00e9s especialment rellevant, ja que presentar un escrit en una seu incorrecta pot endarrerir el procediment o provocar incid\u00e8ncies evitables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019ordre tamb\u00e9 estableix que, quan s\u2019utilitzi la via electr\u00f2nica, no ser\u00e0 necessari presentar escrits addicionals diferents dels propis tr\u00e0mits habilitats a les seus electr\u00f2niques corresponents.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-f7e368679c9c5d3d092d0d73df937f5a\" style=\"color:#00008b\"><strong><strong><strong><strong><strong>Formularis oficials, identificaci\u00f3 electr\u00f2nica i justificants de presentaci\u00f3<\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La nova regulaci\u00f3 aprova&nbsp;<strong>setze formularis oficials normalitzats<\/strong>&nbsp;que cobreixen la pr\u00e0ctica totalitat dels tr\u00e0mits que es poden dur a terme en la via economicoadministrativa. Aquests formularis estaran disponibles en format electr\u00f2nic i, en determinats casos, tamb\u00e9 en paper per a aquelles persones que puguin utilitzar aquesta via.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per presentar reclamacions i recursos per mitjans electr\u00f2nics caldr\u00e0 identificar-se mitjan\u00e7ant\u00a0<strong><a href=\"https:\/\/www.fnmt.es\/ca\/ceres\" target=\"_blank\" rel=\"noreferrer noopener\">certificat digital<\/a><\/strong>\u00a0o\u00a0<strong><a href=\"https:\/\/clave.gob.es\/clave\" target=\"_blank\" rel=\"noreferrer noopener\">sistema Cl@ve<\/a><\/strong>. Quan s\u2019actu\u00ef en nom d\u2019una altra persona, s\u2019haur\u00e0 d\u2019acreditar correctament la representaci\u00f3 d\u2019acord amb els sistemes d\u2019apoderament previstos a la normativa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un cop presentat l\u2019escrit, el sistema emetr\u00e0 autom\u00e0ticament un&nbsp;<strong>resguard de presentaci\u00f3<\/strong>, amb indicaci\u00f3 de la data, l\u2019hora i un&nbsp;<strong>Codi Segur de Verificaci\u00f3 (CSV)<\/strong>. Aquest justificant acredita que el tr\u00e0mit s\u2019ha realitzat correctament i garanteix la integritat del document presentat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c859c79fb9284cdd044a92d6536b47c2\" style=\"color:#00008b\"><strong><strong><strong><strong><strong><strong>Entrada en vigor i riscos pr\u00e0ctics de la nova regulaci\u00f3<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Orden HAC\/1361\/2025 entrar\u00e1 en vigor el&nbsp;<strong>15 de enero de 2026<\/strong>, fecha a partir de la cual quedar\u00e1 derogada la normativa anterior de 2009. Desde ese momento, todas las reclamaciones y recursos en v\u00eda econ\u00f3mico-administrativa deber\u00e1n ajustarse a este nuevo marco normativo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aunque la nueva regulaci\u00f3n supone un avance importante en la modernizaci\u00f3n de la Administraci\u00f3n tributaria, tambi\u00e9n introduce&nbsp;<strong>mayores exigencias formales<\/strong>, especialmente para empresas y profesionales. Un error en el canal de presentaci\u00f3n, en la identificaci\u00f3n electr\u00f3nica o en el uso del formulario adecuado puede tener consecuencias relevantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ello, contar con asesoramiento especializado resulta clave para garantizar que los derechos del contribuyente se defienden correctamente desde el inicio del procedimiento.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-fec0e717-20d2-4f2b-a778-b31456d40c43\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/01\/CAT_Nova-regulacio-de-les-reclamacions-tributaries-electroniques-que-canvia-i-com-tafecta.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Descarregar PDF<\/strong><\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/01\/CAT_Nova-regulacio-de-les-reclamacions-tributaries-electroniques-que-canvia-i-com-tafecta.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fec0e717-20d2-4f2b-a778-b31456d40c43\">PDF<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"163\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"reclamacions tribut\u00e0ries electr\u00f2niques\n\" class=\"wp-image-11456\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-300x48.png 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-768x123.png 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1536x245.png 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu.png 1880w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La nova regulaci\u00f3 de les reclamacions tribut\u00e0ries electr\u00f2niques suposa un canvi rellevant en la manera com contribuents, empreses i professionals poden impugnar actuacions de l\u2019Administraci\u00f3 tribut\u00e0ria. A partir de 2026, la via electr\u00f2nica es consolida com el canal principal \u2014i en molts casos obligatori\u2014 per presentar reclamacions i recursos davant Hisenda, amb noves exig\u00e8ncies formals [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":11432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1078],"tags":[1290,1292,1291,1293,1289,1294],"class_list":["post-11871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-tributari","tag-administracio-electronica","tag-certificat-digital","tag-clve","tag-ordre-hac-1361-2025","tag-reclamacions-tributaries-electroniques","tag-recursos-davant-hisenda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reclamacions tribut\u00e0ries electr\u00f2niques: nova regulaci\u00f3 | Maluquer 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