Desde 1.980 al servicio del Comercio y la Hostelería
Caja B Restaurantes

El programa que trae de cabeza a Hacienda: así general la caja B los restaurantes. El Confidencial.

En los últimos años se ha popularizado un ‘software’ que esconde la facturación en B de los restaurantes. (Imagen: Enrique Villarino)

AUTOR

RAFAEL MÉNDEZ

ALFREDO PASCUAL

02.05.2016 – 05:00 H. – ACTUALIZADO: 04.05.2017 – 11:43H.

Lo llaman ‘software de doble uso’ y es la última moda en los negocios que manejan mucho dinero en efectivo. Quieren dejar parte en el bolsillo de sus dueños sin pasar por la casilla de Hacienda. Un programa informático permite de forma sencilla, sin libros a mano ni complicidad de los empleados, llevar la Caja B y escamotear dinero al fisco. En los últimos dos años la Agencia Tributaria ha lanzado casi un centenar de operaciones contra estos programas. El éxito de estas inspecciones deja la duda de si Hacienda es muy eficaz -como vende- o si el programa está muy extendido -como parece-. O las dos cosas. Así es el software que trae de cabeza a Hacienda.

En septiembre de 2014, tres juzgados malagueños distintos dieron luz verde a la Agencia Tributaria en Málaga para irrumpir en un conocido grupo de restaurantes de la zona. Los Mellizos, llamados así porque pertenecen a los hermanos Montes, habían pasado de ser un chiringuito en los años setenta a gestionar seis restaurantes de pescado en la provincia. Su historia es la del trabajo duro, desde pequeños, tras la barra del bar. “Éramos pequeños y nacimos en un bar en la Malagueta. Mi padre y mi madre llevaban el negocio y en cuanto tuvimos edad de trabajar, empezamos con ellos”, explicó en una entrevista José Pascual Montes, uno de los hermanos.

Pero tras esa historia redonda de trabajo bien hecho, Hacienda intuía que había algo más, según fuentes próximas a la operación. Cuando pidieron a los juzgados entrar en la comunidad de bienes de sus dueños, en Los Mellizos Málaga y en el Restaurante Casa Juan, buscaban el programa informático de moda entre establecimientos que manejan mucho efectivo. Este ‘software de doble uso’ permite ocultar a Hacienda automáticamente, sin engorros ni libros en B, el porcentaje de la facturación que se decida. El cliente no nota nada.

Desde Al Capone tienes que llevar un libro negro, eso no es nuevo. La novedad es que si hace unos años era artesanal, ahora te lo hace la informática

 Fuentes judiciales explican que el caso se saldó con una multa que rondaba los 3,5 millones en conformidad con Hacienda. Al pagar, nunca se llegó a juicio. Según estas fuentes, habían escamoteado millones al fisco con motivo de la caja B. La Agencia Tributaria aceptó el dinero sin denunciar el caso, algo que el letrado no quiere comentar.

En los últimos años, la Agencia Tributaria ha lanzado decenas de operaciones en busca de esos programas informáticos. Algunas conocidas y otras que han pasado desapercibidas. Carnicerías de toda Españamayoristas de pescado en Mercabarnacadenas de restaurantes de comida italiana, conocidas marisquerías… tenían instalado un ‘software’ tan sencillo como lucrativo. Desde diciembre de 2014, Hacienda ha emprendido más de 95 registros en locales en busca de estos programas de ocultación.

Aunque ahora se ha multiplicado la caja B, las técnicas de supresión electrónica de ventas existen desde que los TPV, terminales de punto de venta, sustituyeron a las cajas registradoras allá por la década de los ochenta. Se dividen en dos tipos, según donde resida el ‘software’: se llama Phantonware cuando el programa se encuentra en el TPV y Zapper cuando la rutina necesaria para la estafa tributaria se encuentra en un dispositivo externo, como una llave USB.

El sistema se ocupa de todo: rehace la caja de modo que los números de tique sean correlativos y elimina los ingresos menos rastreables, como cafés o copas, así se genera la caja B.

El Phantomware es el método clásico, pero también el más arriesgado de cara a una inspección de Hacienda. Normalmente se modifica el ‘software’ para que surja un nuevo menú después de una combinación de teclas. Un distribuidor de TPV de Elche, que prefiere mantener el anonimato, detalla su funcionamiento: “En el menú B puedes escoger lo que quieras, desde la cifra que quieres distraer hasta cuántos impuestos quieres pagar ese día. Una vez lo seleccionas, el sistema se ocupa de todo: rehace la caja de modo que los números de tique sean correlativos y elimina los ingresos menos rastreables, como los cafés o las copas”. La hostelería es el sector que más se aprovecha de esta tecnología, ya que no dispone de un almacén en el que registrar las entradas y salidas.

El problema del Phantomware es que es fácilmente detectable en una intervención policial. “Si se llevan el TPV a la comisaría, acabarán encontrando la caja B. Puede que algunos hayan encriptado esas facturas, pero la policía va a saber que ahí hay algo y, antes o después, acabarán viendo tu facturación oscura”, dice el distribuidor. Más sofisticado es el método conocido como Zapper. En este caso, el ‘software’ que se instala en el TPV es impoluto, imposible de condenar en un juicio.

Sin embargo, el programa hace un llamamiento a leer la entrada USB (como hace su televisión para actualizarse, por ejemplo) y es ahí donde está la trampa. En la llave se ubica una rutina que puede funcionar de varias maneras: una vez pinchada, puede descargar todos los datos en la llave o bien reorganizar la facturación con el objetivo de ventas deseado. También puede decir al TPV que, mientras está pinchado, toda la facturación va a la caja B. Si la policía irrumpe en el local, basta con guardarse el USB en un bolsillo con la tranquilidad de que todo es correcto en el ‘software’ del TPV.

Captura de pantalla de un programa con contabilidad B. El menú 'replacement tickets' es la clave. (EC)
Captura de pantalla de un programa con contabilidad B. El menú ‘replacement tickets’ es la clave. (EC)

Es imposible saber lo extendido que está el fraude, pero las cifras que maneja la Agencia Tributaria de las operaciones en marcha dan indicios inquietantes. Según fuentes jurídicas, el importe de los impuestos (IVA y sociedades) de las empresas de distribución de pescado en Mercabarna aumentó más de un 60% en el año siguiente a las entradas y registros de la Agencia Tributaria. No se trata únicamente de la veintena de sociedades investigadas, sino del total, lo que apunta a que otros que se libraron de la lupa de Hacienda dejaron de usar el ‘software’. La OCDE ha alertado en un informe del daño que produce el uso de estos programas a las haciendas públicas de los países desarrollados.

Desde 2015, Hacienda ha lanzado más de 95 registros en locales en busca de estos programas de ocultación. La OCDE ha alertado del daño que genera su uso

“Desde Al Capone tienes que llevar un libro negro, eso no es nuevo. La novedad es que si hace unos años era artesanal, ahora te lo hace la informática y de forma muy sencilla. Creemos que se usa con cierta frecuencia, porque lo hemos descubierto en sectores muy variados: pescado, zapatos, restaurantes…”, señalan fuentes de la Agencia Tributaria. José María Mollinedo, secretario de sindicato de técnicos de Hacienda (Gestha), critica el término ‘software de doble uso’: “Es una forma ampulosa de llamar a la caja B, igual que hubo una época en que se llamó ingeniería fiscal a las técnicas para defraudar”.

Hacienda ha creado un grupo especial, las unidades de auditoría informática, que entre otras cosas combaten este tipo de fraude. Entre 2012 y 2015, estas unidades han descubierto cuotas defraudadas que superan los 600 millonesa través de más de 9.000 actas. Solo en 2015, han descubierto cuotas por importe de 289 millones de euros, 8,5 veces más que en 2012.

Una fuente conocedora de la Agencia Tributaria define el caso como el círculo perfecto del fraude. Los comercios lo usan, cuando les pillan pagan -generalmente sin llegar al juzgado-, Hacienda se apunta el tanto de la lucha contra los defraudadores y aumenta los ingresos que recauda en sus operaciones contra el fraude… Mientras, la responsabilidad del que oferta la informática es por el momento nula. Los distribuidores de TPV consultados por este periódico coinciden en que este ‘software’ es “un argumento más de venta” de sus productos, en tanto que no es ilegal ‘per se’, sino cómo se emplee.

Noticias Laubisa

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