EMIR (Espectrografo Multiobjeto Infra-Rojo) is a wide field, near infrared, multiobject spectrograph, with image capabilities, which is currently located at one of the Nasmyth focus of the 10.4m GTC (Gran Telescopio Canarias). It allows observers to obtain many intermediate resolution spectra simultaneously, in the near IR bands: Z, J, H and K. A configurable cryogenic multislit mask unit provides target acquisition too. This paper describes the upgrade of EMIR (to EMIR+) which incorporates a new Teledyne H2RG infrared detector, using the SIDECAR integrated controller and a Markury Scientific MACIE interface card over IP communication. A detailed description of the Data Acquisition System (DAS), integrated into the GTC Control System (GCS) software, is given. It configures the URG or FS acquisition modes, starts the acquisition process, capture the data coming from the H2RG unit, stores the FITS data and propagate the images to produce astronomical files. We also developed a Python-based MACIE Controller Simulator to test and debug the DAS, which works as a real MACIE interface, responding to all petitions and generating test images to feed the DAS or other control programs.