スペインの脱税対策法では、50'000ユーロ以下の海外資産は申告の必要なし
Los bienes en el extranjero de menos de 50.000 euros no se tendrán que declarar
El Gobierno exlcuye las rentas de menor cantidad de la ley contra el fraude fiscal
Refuerza la cooperación con terceros países para agilizar el intercambio de información
EP Madrid 15 NOV 2012 - 15:30 CET
The foreign assets of less than € 50,000 will not have to testify
The Government exlcuye rents fewer law against tax fraud
Strengthens cooperation with third countries to accelerate the exchange of information
Madrid EP 15 NOV 2012 - 15:30 CET
The Council of Ministers approved a royal decree which establishes the reporting requirements on property or rights abroad, according to the new anti-fraud law that came into force on October 31. Among the novelties, the contruyentes not have to declare their assets, accounts or rights abroad with a value of less than 50,000 euros.
The royal decree approved Thursday also transposed into Spanish law of cooperation instruments in the field of taxation to make more agile information sharing among states for settlement of taxes.
The Deputy Prime Minister, Soraya Saenz de Santamaria, has advanced that taxpayers will have to report in the first quarter of 2013 on the property and rights abroad December 31, 2012. The obligation applies to accounts in financial institutions, real estate, securities, rights, insurance and annuities deposited, managed or obtained outside Spain, as determined by law antifraud complete with the royal decree approved on Thursday.
Sources of Finance explained that the € 50,000 limit is set to avoid tax obligations in cases such as foreign students who open an account in the period in which they pursue their studies.
Taxpayers who fail to comply with this new reporting requirement will be subject to infringement or concealment of property rights abroad that provides the maximum penalty can reach 150% of the value of undeclared. Also discovered that the income has not been declared is entered in last fiscal year from the OTC.
Thus, the taxation of income discovered lead to the application of taxpayers in income tax marginal rates, which will in many cases above 50% by the profile of this type of filers with incomes and assets abroad, and of settlement default interest for four years and the enforceability of tax penalties involved.
Also, in many cases the amount of the fee will result disappointed that failure is criminal prosecutor.
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