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スペインの財務省の財務局の脱税資金の合法化にあたりの納税恩赦について
Tributos aclara dudas sobre el proceso
Un informe de Hacienda responde a las dudas surgidas en la aplicación de la amnistía fiscal
Taxes answers questions about the process
A Treasury report responds to the doubts in the implementation of tax amnesty
Jesus Gonzalez Madrid Sérvulo 4 JUL 2012 - 00:04 CET
A Treasury report responds to the doubts in the implementation of tax amnesty
Jesus Gonzalez Madrid Sérvulo 4 JUL 2012 - 00:04 CET
The report prepared by the Directorate General of Taxes of the Ministry of Finance responds to 17 questions about some of the doubts in the implementation of tax amnesty. Here are some questions:
Can isolation be verified by the tax of one special tax return?
Checking is not isolated from the special tax return as the same, despite having the nature of a tax return does not occur pursuant to a tax liability (within the meaning of Article 19 and following of the Tax ), or even informative, notwithstanding that, once invoked it by the taxpayer in the course of a verification procedure of a tax liability
Is it possible to request a rescheduling or the amount resulting from the special statement?
Does not apply the figure of rescheduling or provided for in the Tax Law.
Is it possible to reduce the amount of the purchase value of the property or right of the special declaration on the amount of debt to December 31, 2010?
It is possible to reduce the purchase price in the amount of borrowed funds used hidden in the acquisition of such property or right. In any case, to implement the provisions of the preceding paragraphs, the taxpayer must be able to prove the reality of such hidden debt and that they were for the acquisition of that asset or liability.
Impact of special tax return on taxes other than income tax, companies or income tax for non-residents.
Unable to stabilize enter amounts not derived from indirect taxes by filing the special tax return. The adjustment for those taxes, if applicable, should be made by additional declarations would lead the surcharges provided.
There may be a special declaration by a taxpayer other than the legal owner of the property subject to the same.
You will need to get the true owner to bear the corresponding legal ownership of the property or right of the special tax return before December 31, 2013.
Questions relating to the acquisition value for tax purposes of property subject to the special declaration.
It is anticipated that the taxpayer can compute a loss in the regularization of property opaque if you suffered a loss of value compared to market value.
Statement of cash in the special tax return
Within the property or rights of a taxpayer may hold is the cash. Taxpayers who hold cash amounts may submit a special tax return for such amounts as the deposit, prior to the presentation of special tax return, a taxpayer's account. In this case, it is understood that this was the holder of cash prior to December 31, 2010 (for income tax) or the last day of the tax year end deadline which had been finalized before 31 March 2012 ( for IRNR or IS) so that the effects of filing a tax return will be particularly applicable to undeclared income earned prior to that date. Consequently, you can not use the special tax return to regularize undeclared income obtained after that date. (However, Treasury does not specify how clean will prevent cash deposited in an account before presenting the model 750).
Determining the amount to be declared for each asset or right.
a) In general, the acquisition value of the property or rights regularized
b) For amounts deposited in bank accounts, the total amount of the balance at December 31, 2010. Thus, state the total balance at December 31, 2010 being included in that balance the interests of the account and materialized in it. Thus, in the case of a taxpayer who enters a foreign bank account 5 million from a sale not stated and that at 31 December 2010 has a balance of EUR 5.5 million (resulting the perception of some interest of 500,000 euros), you must file a tax return for that amount (5.5 million). The adjustment to income reached originally undeclared (5 million) and performance embodied in the account (500,000 euros).
Ability to declare assets or rights acquired in a period in which prescribed the right of the Administration to determine the tax liability accordingly. (Analysis of the case of the amounts deposited in banks).
In the event that the taxpayer is able to prove that the ownership of the property or rights corresponding to prescribed exercises, declare only the property or rights whose ownership corresponds to non-prescribed exercises. Thus, if a taxpayer entered a prescribed exercise 500,000 euros from unreported income and then entered a period not otherwise required € 300,000 unreported income, may declare the balance of the account that corresponds to exercises not prescribed (in this case, 300,000 euros).
Moreover, in the case of an account whose balance prescribed in the last year was EUR 500,000 and in which in 2009 entered an unreported income of 300,000 euros and was later made a withdrawal of funds for particular purposes in the amount of € 100,000, the taxpayer may declare the balance of it that corresponds to non-prescribed exercises (in this case, 300,000 euros, as it is understood that 400,000 euros come from the final balance prescribed exercises).
Can isolation be verified by the tax of one special tax return?
Checking is not isolated from the special tax return as the same, despite having the nature of a tax return does not occur pursuant to a tax liability (within the meaning of Article 19 and following of the Tax ), or even informative, notwithstanding that, once invoked it by the taxpayer in the course of a verification procedure of a tax liability
Is it possible to request a rescheduling or the amount resulting from the special statement?
Does not apply the figure of rescheduling or provided for in the Tax Law.
Is it possible to reduce the amount of the purchase value of the property or right of the special declaration on the amount of debt to December 31, 2010?
It is possible to reduce the purchase price in the amount of borrowed funds used hidden in the acquisition of such property or right. In any case, to implement the provisions of the preceding paragraphs, the taxpayer must be able to prove the reality of such hidden debt and that they were for the acquisition of that asset or liability.
Impact of special tax return on taxes other than income tax, companies or income tax for non-residents.
Unable to stabilize enter amounts not derived from indirect taxes by filing the special tax return. The adjustment for those taxes, if applicable, should be made by additional declarations would lead the surcharges provided.
There may be a special declaration by a taxpayer other than the legal owner of the property subject to the same.
You will need to get the true owner to bear the corresponding legal ownership of the property or right of the special tax return before December 31, 2013.
Questions relating to the acquisition value for tax purposes of property subject to the special declaration.
It is anticipated that the taxpayer can compute a loss in the regularization of property opaque if you suffered a loss of value compared to market value.
Statement of cash in the special tax return
Within the property or rights of a taxpayer may hold is the cash. Taxpayers who hold cash amounts may submit a special tax return for such amounts as the deposit, prior to the presentation of special tax return, a taxpayer's account. In this case, it is understood that this was the holder of cash prior to December 31, 2010 (for income tax) or the last day of the tax year end deadline which had been finalized before 31 March 2012 ( for IRNR or IS) so that the effects of filing a tax return will be particularly applicable to undeclared income earned prior to that date. Consequently, you can not use the special tax return to regularize undeclared income obtained after that date. (However, Treasury does not specify how clean will prevent cash deposited in an account before presenting the model 750).
Determining the amount to be declared for each asset or right.
a) In general, the acquisition value of the property or rights regularized
b) For amounts deposited in bank accounts, the total amount of the balance at December 31, 2010. Thus, state the total balance at December 31, 2010 being included in that balance the interests of the account and materialized in it. Thus, in the case of a taxpayer who enters a foreign bank account 5 million from a sale not stated and that at 31 December 2010 has a balance of EUR 5.5 million (resulting the perception of some interest of 500,000 euros), you must file a tax return for that amount (5.5 million). The adjustment to income reached originally undeclared (5 million) and performance embodied in the account (500,000 euros).
Ability to declare assets or rights acquired in a period in which prescribed the right of the Administration to determine the tax liability accordingly. (Analysis of the case of the amounts deposited in banks).
In the event that the taxpayer is able to prove that the ownership of the property or rights corresponding to prescribed exercises, declare only the property or rights whose ownership corresponds to non-prescribed exercises. Thus, if a taxpayer entered a prescribed exercise 500,000 euros from unreported income and then entered a period not otherwise required € 300,000 unreported income, may declare the balance of the account that corresponds to exercises not prescribed (in this case, 300,000 euros).
Moreover, in the case of an account whose balance prescribed in the last year was EUR 500,000 and in which in 2009 entered an unreported income of 300,000 euros and was later made a withdrawal of funds for particular purposes in the amount of € 100,000, the taxpayer may declare the balance of it that corresponds to non-prescribed exercises (in this case, 300,000 euros, as it is understood that 400,000 euros come from the final balance prescribed exercises).
スペインの財務省の財務局の脱税資金の合法化にあたりの納税恩赦について
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