{"id":2253,"date":"2026-10-06T11:30:00","date_gmt":"2026-10-06T09:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2253"},"modified":"2026-10-27T17:52:22","modified_gmt":"2026-10-27T16:52:22","slug":"%e9%9b%bb%e5%ad%90%e8%ab%8b%e6%b1%82%e6%9b%b8%e7%be%a9%e5%8b%99%e5%8c%96%e6%9c%9f%e9%99%90","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ja\/blog\/%e9%9b%bb%e5%ad%90%e8%ab%8b%e6%b1%82%e6%9b%b8%e7%be%a9%e5%8b%99%e5%8c%96%e6%9c%9f%e9%99%90\/","title":{"rendered":"\u4f01\u696d\u9593\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u7fa9\u52d9\u5316\uff1a2026\u5e7410\u67086\u65e5\u304b\u3089\u671f\u9650\u306e\u30ab\u30a6\u30f3\u30c8\u304c\u59cb\u307e\u308a\u307e\u3057\u305f"},"content":{"rendered":"<div class=\"ca-answer\"><b 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Crea y Crece\uff09\u306f\u3001\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u30fb\u53d7\u9818\u3059\u308b\u7fa9\u52d9\u3092\u5b9a\u3081\u307e\u3057\u305f\u3002\u52c5\u4ee4\u7b2c238\/2026\u53f7\u304c\u3053\u308c\u3092\u5177\u4f53\u5316\u3057\u307e\u3057\u305f\u304c\u3001\u671f\u9650\u306e\u8d77\u7b97\u306f\u7701\u4ee4\u306e\u5236\u5b9a\u3092\u6761\u4ef6\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u547d\u4ee4HAC\/1028\/2026\u306f\u3001AEAT\u304c\u904b\u55b6\u3059\u308b\u516c\u7684\u306a\u96fb\u5b50\u8acb\u6c42\u66f8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u5b9a\u3081\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u552f\u4e00\u306e\u6700\u7d42\u898f\u5b9a\u306b\u3088\u308a\u3001\u540c\u547d\u4ee4\u306e\u65bd\u884c\u3092\u3082\u3063\u3066\u3001\u6cd5\u5f8b\u7b2c18\/2022\u53f7\u304a\u3088\u3073\u52c5\u4ee4\u7b2c238\/2026\u53f7\u306e\u671f\u9650\u306e\u8a08\u7b97\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u547d\u4ee4\u306f\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u3092\u5b9a\u3081\u3066\u304a\u3089\u305a\u3001\u3044\u308f\u3070\u6642\u8a08\u306e\u91dd\u3092\u52d5\u304b\u3057\u305f\u3060\u3051\u3067\u3059\u3002<\/p>\n<h2>\u5fa1\u793e\u306f\u3069\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u8a72\u5f53\u3059\u308b\u304b\uff1a\u53d6\u5f15\u9ad8<\/h2>\n<p>\u52c5\u4ee4\u7b2c238\/2026\u53f7\u306e\u7b2c4\u6700\u7d42\u898f\u5b9a\u306f\u3001\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077\u3092\u4e8c\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u76f4\u524d\u306e\u66a6\u5e74\u306e\u53d6\u5f15\u9ad8\u304c800\u4e07\u30e6\u30fc\u30ed\u8d85\uff1a<\/strong>\u547d\u4ee4\u306e\u65bd\u884c\u304b\u308912\u304b\u6708\u5f8c\u306b\u9069\u7528\u3002<\/li>\n<li><strong>\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077\uff1a<\/strong>24\u304b\u6708\u5f8c\u306b\u9069\u7528\u3002<\/li>\n<\/ul>\n<p>\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u57fa\u6e96\u306f<strong>\u30b9\u30da\u30a4\u30f3\u6cd5\u5f8b\u7b2c37\/1992\u53f7\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u300d\uff08LIVA\uff09\u7b2c121\u6761\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u53d6\u5f15\u9ad8<\/strong>\u3067\u3042\u308a\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u58f2\u4e0a\u9ad8\uff08\u7d14\u58f2\u4e0a\u9ad8\uff09\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e21\u8005\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u306a\u3044\u305f\u3081\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6570\u5024\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u907f\u3051\u308b\u3079\u304d\u3067\u3059\u3002\u5404\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3069\u306e\u66a6\u5e74\u3092\u57fa\u6e96\u3068\u3059\u308b\u304b\u306fAEAT\u304c\u660e\u78ba\u306b\u3059\u3079\u304d\u70b9\u3067\u3059\u3002\u305d\u308c\u307e\u3067\u306e\u9593\u306f\u30012025\u5e74\u306e\u53d6\u5f15\u9ad8\u30682026\u5e74\u306e\u898b\u8fbc\u307f\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u9069\u7528\u65e5\u306e\u76ee\u5b89<\/h2>\n<p>\u8868\u306e\u65e5\u4ed8\u306f\u30012026\u5e7410\u67086\u65e5\u304b\u3089\u6708\u6570\u3092\u6570\u3048\u305f<strong>\u5f53\u4e8b\u52d9\u6240\u306b\u3088\u308b\u8a66\u7b97<\/strong>\u3067\u3059\u3002AEAT\u304c\u516c\u8868\u3057\u305f\u65e5\u4ed8\u3067\u306f\u306a\u304f\u3001\u5224\u65ad\u3092\u4e0b\u3059\u524d\u306b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u53c2\u8003\u307e\u3067\u306b\u3001\u30b9\u30da\u30a4\u30f3\u8ca1\u52d9\u7701\u306f2026\u5e7410\u67085\u65e5\u4ed8\u306e\u516c\u5f0f\u8aac\u660e\u8cc7\u6599\u3067\u3001\u58f2\u4e0a\u304c800\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u7fa9\u52d9\u5316\u30922028\u5e7410\u6708\u3068\u3057\u3066\u304a\u308a\u300124\u304b\u6708\u306e\u8a08\u7b97\u3068\u6574\u5408\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u30b0\u30eb\u30fc\u30d7<\/th>\n<th>\u57fa\u6e96<\/th>\n<th>\u671f\u9650\uff08\u52c5\u4ee4\u7b2c238\/2026\u53f7\uff09<\/th>\n<th>\u76ee\u5b89\u3068\u306a\u308b\u65e5\u4ed8\uff08\u63a8\u5b9a\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5927\u898f\u6a21\u306a\u8acb\u6c42\u66f8\u767a\u884c\u8005<\/td>\n<td>\u53d6\u5f15\u9ad8\uff08LIVA\u7b2c121\u6761\uff09\u304c800\u4e07\u30e6\u30fc\u30ed\u8d85<\/td>\n<td>\u547d\u4ee4\u306e\u65bd\u884c\u304b\u308912\u304b\u6708<\/td>\n<td>2027\u5e7410\u67086\u65e5\u9803<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077<\/td>\n<td>\u53d6\u5f15\u9ad8\u304c800\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0b<\/td>\n<td>24\u304b\u6708<\/td>\n<td>2028\u5e7410\u67086\u65e5\u9803<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f15\u9ad8800\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0b\u306e\u500b\u4eba\u304a\u3088\u3073\u6240\u5f97\u5e30\u5c5e\u56e3\u4f53\u306b\u3088\u308b\u8acb\u6c42\u66f8\u3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href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">2026\u5e743\u670825\u65e5\u52c5\u4ee4\u7b2c238\/2026\u53f7\uff08BOE\u7b2c79\u53f7\u30012026\u5e743\u670831\u65e5\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noopener\">\u516c\u7684\u96fb\u5b50\u8acb\u6c42\u66f8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u5b9a\u3081\u308b2026\u5e7410\u67082\u65e5\u547d\u4ee4HAC\/1028\/2026\uff08BOE\u7b2c247\u53f7\u30012026\u5e7410\u67085\u65e5\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" target=\"_blank\" rel=\"noopener\">\u30b9\u30da\u30a4\u30f3\u8ca1\u52d9\u7701\u30012026\u5e7410\u67085\u65e5\u4ed8\u516c\u5f0f\u8aac\u660e\u8cc7\u6599<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">\u4ed5\u5165\u5148\u3078\u306e\u5e73\u5747\u652f\u6255\u671f\u9593\u306b\u95a2\u3059\u308b2016\u5e741\u670829\u65e5\u4ed8ICAC\u6c7a\u8b70\uff08BOE-A-2016-1112\uff09<\/a><\/li>\n<\/ul>\n<p>\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u5fa1\u793e\u306e\u8acb\u6c42\u696d\u52d9\u3001\u5185\u90e8\u7d71\u5236\u307e\u305f\u306f\u6ce8\u8a18\u306e\u60c5\u5831\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u304b\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u5f53\u4e8b\u52d9\u6240\u306e\u30c1\u30fc\u30e0\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a>\u3002\u5fa1\u793e\u306e\u72b6\u6cc1\u3092\u5206\u6790\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p 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