El Departamento de Hacienda y Finanzas de Diputación Foral de Bizkaia ha iniciado este mes de marzo esta campaña para controlar que se cumple con la obligación de emisión de facturas en las prestaciones de servicios y ventas que se realizan por los empresarios de Bizkaia.
Hasta ahora, se han visitado 93 establecimientos situados en 16 municipios de Bizkaia. Entre los municipios visitados, se encuentran Bilbao, Santurtzi, Portugalete, Barakaldo, Basauri, Galdakao, Amorebieta, Durango, Getxo, Leioa y Bermeo, entre otros. Los tipos de actividad realizada son muy diversos, con establecimientos de hostelería, farmacias, herboristerías, comercios de ropa, bazares, ferreterías o salones de juego.
En una primera valoración de estas actuaciones, encuadradas dentro del Plan de Lucha contra el Fraude aprobado por la Hacienda Foral para el año 2015, la Diputación ha destacado que en seis de esos establecimientos no sólo no se expidió y entregó la correspondiente factura, sino que, además, no se registraron las operaciones de venta realizadas durante el tiempo que el personal de inspección estuvo en el establecimiento.
Solo en el 20 por 100 de los establecimientos visitados se expidió y entregó de forma voluntaria el ticket al realizar las ventas.
Una vez identificado el personal de la inspección, en todos los casos se les pidió la expedición de una factura para analizar si cumplían los requisitos exigidos legalmente. En el 48% de los establecimientos, no se cumplen los requisitos y los incumplimientos más relevantes son la falta de identificación del titular del establecimiento y la del tipo de IVA aplicado a la operación.
Dado que en alguno de los negocios se ha comprobado la falta de registro de operaciones, los servicios técnicos de la Hacienda Foral de Bizkaia procederán a iniciar los procedimientos inspectores pertinentes con la imposición, en su caso, de las correspondientes sanciones, según ha anunciado la Diputación.
Por otro lado, se continuarán realizando las actuaciones de control para verificar que se cumplen las obligaciones de expedición y entrega de las facturas y que cumplen los requisitos legalmente establecidos.
Los responsables forales han recordado que «la expedición de factura no sólo es una obligación tributaria que permite un mejor control de los ingresos obtenidos por los empresarios, sino que también es un derecho que tiene la ciudadanía para poder efectuar reclamaciones».
En este sentido, la campaña, en la que pueden imponerse sanciones «como mínimo de 600 euros», tiene el doble objetivo de controlar la obligación de emitir y entregar facturas, pero también de concienciación tanto hacia los propios empresarios y profesionales de los establecimientos comerciales como hacia la ciudadanía.
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