{"id":35748,"date":"2026-11-10T13:46:06","date_gmt":"2026-11-10T12:46:06","guid":{"rendered":"https:\/\/addwill.eu\/?p=35748"},"modified":"2026-11-10T13:46:06","modified_gmt":"2026-11-10T12:46:06","slug":"el-tribunal-suprem-dona-validesa-als-recursos-tributaris-enviats-per-correu-certificat-en-sobre-tancat","status":"publish","type":"post","link":"https:\/\/addwill.eu\/ca\/el-tribunal-suprem-dona-validesa-als-recursos-tributaris-enviats-per-correu-certificat-en-sobre-tancat\/","title":{"rendered":"El Tribunal Suprem dona validesa als recursos tributaris enviats per correu certificat en sobre tancat"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">El Tribunal Suprem ha dictat una <strong>sent\u00e8ncia rellevant en mat\u00e8ria de procediment tributari<\/strong>. Un recurs administratiu enviat per correu certificat en sobre tancat \u00e9s v\u00e0lid, encara que no s\u2019hagin complert les formalitats reglament\u00e0ries. A efectes de termini, compta la data de lliurament a Correus i no la d\u2019entrada al registre de l\u2019Administraci\u00f3.<\/p>\n<p style=\"text-align: justify;\"><strong>Quin era el problema?<\/strong><\/p>\n<p style=\"text-align: justify;\">La normativa permet presentar escrits adre\u00e7ats a l\u2019Administraci\u00f3 a les oficines de Correus. El reglament postal exigeix fer-ho en sobre obert, perqu\u00e8 l\u2019empleat dati i segelli el primer full de l\u2019escrit abans de certificar-lo. Si l\u2019enviament es feia en sobre tancat, l\u2019Administraci\u00f3 acostumava a prendre com a data de presentaci\u00f3 la d\u2019arribada al seu registre. Amb terminis d\u2019un mes per rec\u00f3rrer en reposici\u00f3 o davant el TEAR, aquesta difer\u00e8ncia de dies podia comportar la no admissi\u00f3 del recurs per extemporani.<\/p>\n<p style=\"text-align: justify;\"><strong>Qu\u00e8 diu ara el Suprem?<\/strong><\/p>\n<p style=\"text-align: justify;\">La data de presentaci\u00f3 a Correus preval sobre la d\u2019entrada al registre administratiu, encara que el sobre fos tancat.<\/p>\n<p style=\"text-align: justify;\">Perqu\u00e8 sigui aix\u00ed, cal que quedin acreditats la identitat del remitent, l\u2019\u00f2rgan destinatari i la recepci\u00f3 de l\u2019escrit.<\/p>\n<p style=\"text-align: justify;\">A m\u00e9s, no hi ha d\u2019haver dubtes raonables sobre el contingut de l\u2019enviament.<\/p>\n<p style=\"text-align: justify;\">Si l\u2019Administraci\u00f3 vol negar aquesta data, ha d\u2019aportar proves que desvirtu\u00efn l\u2019acreditaci\u00f3. La c\u00e0rrega de la prova recau sobre ella, no sobre el contribuent.<\/p>\n<p style=\"text-align: justify;\"><strong>Qu\u00e8 implica a la pr\u00e0ctica?<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00c9s un criteri garantista: una formalitat no pot fer perdre el dret a rec\u00f3rrer quan consta que l\u2019escrit es va enviar dins de termini. Es pot invocar davant d\u2019inadmissions per extemporane\u00eftat, fins i tot en procediments en curs.<\/p>\n<p style=\"text-align: justify;\">Tot i aix\u00f2, <strong>la via m\u00e9s segura continua sent la seu electr\u00f2nica, que \u00e9s obligat\u00f2ria per a les persones jur\u00eddiques i altres obligats a relacionar-se electr\u00f2nicament amb l\u2019Administraci\u00f3<\/strong>. Qui utilitzi Correus hauria de continuar presentant en sobre obert i conservar el resguard segellat i el justificant de lliurament.<\/p>\n<p style=\"text-align: justify;\"><strong>Recomanem revisar els expedients en qu\u00e8 no s\u2019hagi adm\u00e8s un recurs per presentaci\u00f3 fora de termini despr\u00e9s d\u2019un enviament postal<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Des del Departament Fiscal i Tributari d\u2019<strong>addwill <\/strong>seguirem de prop l\u2019aplicaci\u00f3 d\u2019aquest criteri. Restem a la vostra disposici\u00f3 per a qualsevol consulta.<\/p>\n<p style=\"text-align: justify;\">Autora:<\/p>\n<p style=\"text-align: justify;\"><strong>Mireia Zapata<\/strong><\/p>\n<p style=\"text-align: justify;\">Manager, Departamento Fiscal, addwill<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; El Tribunal Suprem ha dictat una sent\u00e8ncia rellevant en mat\u00e8ria de procediment tributari. Un recurs administratiu enviat per correu certificat en sobre tancat  [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":35765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[888],"tags":[],"class_list":["post-35748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca"],"_links":{"self":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/35748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/comments?post=35748"}],"version-history":[{"count":1,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/35748\/revisions"}],"predecessor-version":[{"id":35751,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/35748\/revisions\/35751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media\/35765"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media?parent=35748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/categories?post=35748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/tags?post=35748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}