Last 10 of July, the BOE (Boletín Oficial del Estado) published the 11/2021 law, to avoid tax fraud. Having a correct accountability and adjusted to reality, is a basic responsibility of every business. To be sure that every company meets the standards, the government has published the conditions of the new anti-tax fraud law that must be fulfilled immediately. Actually, it is calculated that 200 thousand millions of euros are avoided in taxes in Spain. Now, we are going to show you the main points of the new fiscal anti-fraud law.  

This new law can affect your business in the following ways:

  1. It is established a maximum cash payment to avoid fiscal fraud.
  • At the 18th article of this law, the payments are limited to 1.000€, for particulars and businesses. Between particulars, the limit of payments is 2.500€.
  • Suppression of some fiscal advantages that CCAA granted to the succession agreements or inheritances in life.

2. Double use of software

  1. Double use softwares aren’t allowed. Neither Excel spreadsheets for doing the business accountability. The use of both of them, can lead a financial fine of 50.000€ for using the software and up to 150.000€ for the marketing and production of this software. The amount will increase every year that you will have sales.
  2. Concretely, this law tells us: The obligation, on the part of the producers, marketers and users, that the computer or electronic systems and programs that support the accounting, billing or management processes of those who develop economic activities, guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, without interpolations, omissions or alterations of which the proper annotation is not left in the systems themselves.
  3. ¿What is a double use software?
  1. Don’t reflect the total or partial effected transactions.
  2. Allow having different accountabilities of the 200.1d) articles of the same law.
  3. Records different transactions of the annotations.
  4. Alters transactions already registered.
  5. It doesn’t guarantee the integrity, conservation, accessibility, legitimate, traceability and inalterability of the registers.

This new anti- fraud tax law, affects users and producers. The non- fulfillment of them, it will be a penalty fee for each parts. At Danzai Software we guarantee that our two software, both Techni- Web and Dansap ERP they comply with all legal requirements so that you can work in accordance with the laws established on your country.