{"id":6804,"date":"2021-09-10T09:19:00","date_gmt":"2021-09-10T09:19:00","guid":{"rendered":"https:\/\/www.pkf-attest.es\/?post_type=noticias&#038;p=6804"},"modified":"2022-09-16T17:29:05","modified_gmt":"2022-09-16T17:29:05","slug":"nueva-obligacion-que-prohibe-la-tenencia-de-programas-y-sistemas-informaticos-que-permitan-la-manipulacion-de-datos-contables","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/noticias\/nueva-obligacion-que-prohibe-la-tenencia-de-programas-y-sistemas-informaticos-que-permitan-la-manipulacion-de-datos-contables\/","title":{"rendered":"Nueva obligaci\u00f3n que proh\u00edbe la tenencia de programas y sistemas inform\u00e1ticos que permitan la manipulaci\u00f3n de datos contables"},"content":{"rendered":"<p style=\"text-align: justify\"><a href=\"https:\/\/www.boe.es\/boe\/dias\/2021\/07\/10\/pdfs\/BOE-A-2021-11473.pdf\" target=\"_blank\" rel=\"noopener\">La Ley 11\/2021 de medidas de prevenci\u00f3n y lucha contra el fraude fiscal <\/a>prohibe la tenencia de programas y sistemas inform\u00e1ticos que permitan la manipulaci\u00f3n de datos contables y r\u00e9gimen sancionador en caso de incumplimiento, estableci\u00e9ndose un r\u00e9gimen sancionador espec\u00edfico.<\/p>\n<p style=\"text-align: justify\">Se regula una\u00a0<strong>nueva obligaci\u00f3n formal<\/strong>\u00a0con el objetivo de no permitir la producci\u00f3n y prohibir la tenencia de programas y sistemas inform\u00e1ticos que permitan la manipulaci\u00f3n de los datos contables y de gesti\u00f3n, consistente en la\u00a0<strong>obligaci\u00f3n de que los sistemas y programas inform\u00e1ticos o electr\u00f3nicos que soporten los procesos contables, de facturaci\u00f3n \u00a0o de gesti\u00f3n empresarial se ajusten a ciertos requisitos<\/strong>\u00a0que garanticen la integridad, conservaci\u00f3n, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros, sin interpolaciones, omisiones o alteraciones de las que no quede la debida anotaci\u00f3n en los sistemas mismos.<\/p>\n","protected":false},"featured_media":0,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[],"novedades_corporativa":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.8 (Yoast SEO v24.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nueva obligaci\u00f3n que proh\u00edbe la tenencia de programas y sistemas inform\u00e1ticos que permitan la manipulaci\u00f3n de datos contables -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pkf-attest.es\/noticias\/nueva-obligacion-que-prohibe-la-tenencia-de-programas-y-sistemas-informaticos-que-permitan-la-manipulacion-de-datos-contables\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nueva obligaci\u00f3n que proh\u00edbe la tenencia de programas y sistemas inform\u00e1ticos que permitan la manipulaci\u00f3n de datos contables\" \/>\n<meta property=\"og:description\" content=\"La Ley 11\/2021 de medidas de prevenci\u00f3n y lucha contra el fraude fiscal prohibe la tenencia de programas y sistemas inform\u00e1ticos que permitan la manipulaci\u00f3n de datos contables y r\u00e9gimen sancionador en caso de incumplimiento, estableci\u00e9ndose un r\u00e9gimen sancionador espec\u00edfico. 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