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Hacienda va a por usted
El fraude crece con la crisis. El Gobierno redobla sus esfuerzos para combatir la evasión fiscal. Los inspectores critican la falta de medios
Hacienda reforzará la persecución del fraude de deportistas y artistas
Hacienda crea una oficina para frenar los abusos fiscales de las multinacionales
Jesús Sérvulo González Madrid 15 MAR 2013 - 21:09 CET
Finance goes for you
Fraud thrives on crisis. The Government is stepping up its efforts to fight tax evasion. Inspectors criticize the lack of media
Hacienda strengthen the persecution of artists and sportsmen fraud
Finance creates an office to curb tax abuses by multinationals
Jesus Gonzalez Madrid Sérvulo 15 MAR 2013 - 21:09 CET
"In this country only employees pay taxes." This sentence could have uttered any current political, but said former Socialist minister José Borrell almost 30 years ago, when he launched a fierce campaign against tax fraud to try to change the social consciousness of the Spanish used to wriggle out of the treasury. Those were the days of "Hacienda us all" and images of celebrities such as Lola Flores, Pedro Ruiz Diaz or Marujita parading before a judge on charges of tax evasion.
Until the seventies of last century Hacienda pay was almost an exception. 76% of taxpayers saw themselves fraudsters. They believed that taxes were unfair and complex, as explained Professor Enrique Fuentes Quintana, Minister of Economy, in assessing the first modern tax reform in Spain of 1977.
Crimes that do not prescribe
One of the keys to the brand new government anti-fraud law is the obligation to report foreign assets to accounts, securities or property in excess of 50,000 euros. Taxpayers have until March 30 to inform the Treasury. It could be interpreted as a form of treasury of information, but the measure hides a surprise. After the deadline, if the Tax discovers that a taxpayer has undeclared assets abroad will consider the origin of such property is not prescribed. No matter if they are from 30 years ago as if the taxpayer's out of the country a month ago. If the assets exceed EUR 120,000 will be considered tax fraud and starts a process burdensome for the taxpayer who provides penalties of up to 150% of value of goods.
Since the tax inspectorate consider this controversial measure, which could undermine legal certainty, has been approved to promote research of the names listed Falciani. Hervé Falciani Franco-computer that is collected during the years he worked in the Swiss bank HSBC, a list of names of tax dodgers who hide money in Switzerland. Falciani is in Spain under government protection after spending a few months in prison. Treasury has spent months researching the list. The sources of the tax inspectors consider that once the deadline for reporting foreign assets will be unleashed proceedings connected with the enigmatic evaders list.
Treasury says it takes months sending letters to those affected to regularize their situation. But we have to wait until April to see if there is a carousel charged for tax evasion.
The country has since improved all its social and economic indicators, but tax evasion is still on the agenda. The years of drinking by the brick and the current economic crisis has been a good breeding ground for the economy played. And where there are shadows, there is fraud.
A study published by the Foundation of Savings Banks (Func) a couple of years shows that underhand activity increased from about 15% in 1985 to about 23% in 2008.
In Spain there are no official figures, but the figures are similar to those handled by the European Commission for its studies on tax evasion. Brussels wields a report prepared in 2012 by Richard Murphy, director of Tax Research, revealing that the underground economy in Spain would be around 22.5% of GDP, almost double the UK and six points more than Germany. According to the same document, commissioned by European social democrats, Spain would lose about 72,700 million revenue for the economy.
A true potosí for these times, in which the government seeks euros under each tile to tackle the deficit [the gap between expenditure and revenue budget]. If the executive would end the whole economy would eliminate the deficit at a stroke. In 2012 it stood at 6.7% of GDP (about 70 800 million). The research institute Fedea throw a wet blanket on this possibility: if Spain were as dutiful as Sweden or Germany alone would lower the deficit by two or three points. Attribute the large volume of underground economy to a technologically backward and inefficient economy.
The half dozen experts consulted for this information (tax specialists, tax advisors and inspectors) agree that fraud has increased in recent years. It was another of the pernicious effects of the crisis. The Finance Minister Cristobal Montoro, admitted a few weeks ago: "There is a very considerable increase of the shadow economy in Spain." He added: "It is impossible that Spain has lost 70,000 million revenue since the crisis began only by the economic situation."
Technicians President of Finance (Gestha), José María Mollinedo, explains that the best example to see the rise of fraud is the decline in corporate tax revenues in 2008. That year the taxes were paid for the benefits of the previous year. "The year 2007 was the best year for Spanish companies. However, the tax office admitted 40% less, "he says.
John Joseph of the Porters, president of Asefiget (Spanish association of tax consultants and tax managers) distinguishes three types of tax fraud. The committing taxpayers who have no intention of paying the IRS, the companies and other citizens seeking short cuts to pay less or are discouraged because of corruption or poor value, and, finally, "Survival fraud ". This is what made those who have little choice: either pay or eat Treasury says.
Tax fraud is spreading like wild fire throughout Spain and all activities. The image of the plumber who does not issue invoices to charge VAT is not applicable to the hospitality, workshops ... and generally to freelancers, professionals and SMEs.
To combat this, the Tax Agency has included in his tax plan for 2013, presented this week, a massive testing program. This is what has happened these days in major failures and Valencian pairs. On Thursday, groups of the tax inspectors were planted in the premises of the Fallas in search of undeclared activities and left stunned to celebrating the holidays. These measures will multiply copies this year. Another action to combat fraud is control over undeclared holiday. Treasury consultation websites as idealistic or Fotocasa to track irregularities.
Among the novelties of the tax to limit the billing fraud is limiting regime modules sectors most at risk, such as those related to the construction and transport. The Treasury also closely monitor entrepreneurs to other entrepreneurs who bill an important part of its operations. Hacienda planned 17,000 visits to inspect premises.
The temptation to cheat increases when there is big money involved. It occurs in large estates, artists, athletes and other professionals as Finance. Its facilities are an apartment that read celebrity magazines and sports media for information that provides clues to this sector. Treasury aims to tighten the net and lift inspections this group by 25%.
While Treasury exhibits the effectiveness of its plan to combat fraud, tax inspectors lament the lack of means. José María Peláez, organization Tax Inspectors (IHE) on Thursday introduced a document that reveals that Spain intended to tax control a third of what France spends less than half of Germany. And that Spain has one of the best databases in the world.
This shortage of personnel and resources more effectively prevents investigate another phenomenon identified by experts as one of the holes of the Treasury: the "carousel fraud", which consists in organizing business structures with branches in a country EU to deduct VAT. It's like he did the plot of Chinese Emperor involved in the operation, a network based in the polygon Cobo Calleja (Madrid) that supposedly cleaned black money from illicit activities.
But back to the beginning. Almost half of the taxes collected by the Treasury comes from income (PIT). And 93% of this, by withholding work, which shows that the burden rests with the Treasury employees (the same was happening 30 years ago). Senior Treasury officials believe there is a model with extensive surveillance expired inspection on labor income and gross deficiencies in other economic activities and large business groups. The cause insufficient means HNWIs and multinationals only receive small checks from time to time, the inspectors reported.
Therefore, although the common practice of not issuing invoices to wriggle out of paying VAT is a problem for the treasury, finance and technical inspectors and tax specialists believe that the real fraud Reef is in the "tax avoidance" or "aggressive tax planning "legal intricacies that sneak by large corporations and high net worth ostensibly to lower your tax bill. "70% of evasion comes from large companies and large fortunes", sentenced from Gestha. Of the 11,500 million it raised the tax in 2012 with the fight against fraud about 40% came from performances in corporation tax, a 25% income tax irregularities and 20% VAT.
Even the prime minister, Mariano Rajoy, referred to it in his recent speech during the debate on the state of the nation. "When I got to the Government, had Ibex companies paying 0%", proclaimed in reference to the effective rate of corporation tax (30%). One third of the proceeds from the Treasury for tax inspections of 2012 comes from multinationals and high net worth (3,000 million).
Large companies benefit from the vast tangle of deductions and tax credits. The Government limited some last year, and the deduction of interest expense. The Tax Agency estimates that about 1,800 companies with sales over six million are affected by this change. Therefore been included as priority checking the deductibility of interest expense, especially intragroup. In addition, checking encourage households and companies in which they participate to avoid fraudulent transfer income.
But multinationals and big money also exploit emerging cracks between legislation with other countries to lower their tax cost. The case that best illustrates this is that of large multinational technology (Apple, Facebook, Microsoft) that derive profits from their subsidiaries in Spain to Ireland. Thus, some of these branches even present losses. To limit this problem the government has launched an International Tax Office that will pay attention to the taxation of international groups. In addition, the Treasury has intensified information exchange agreements and double taxation with other countries to discover those fleeing the Treasury. A tax of a renowned law firm denies the charge levied on tax avoidance. If you wonder why there are rules that allow certain practices are pursued and identified by Treasury. Inspectors admit there double standards, but criticize those who twist the spirit of the law.
The obsession of the Government to control the deficit and tackling the sharp fall in tax revenues pushed the Ministry of Finance to approve the biggest tax increase in recent decades. Has high personal income tax rates, tax deductions and credits and removed in societies.
One of the most controversial tax amnesty was expected to enter additional 2,500 million. The result was disappointing: only raised half of schedule, some 1,200 million. Those who benefited from the "tax shield" paid on average only 3%, much less than they would pay but would escaqueado the Treasury. Tax inspectors harshly criticized the measure and asked to review these statements.
Treasury wields, without explaining how he calculates that the amnesty surfaced 40,000 million hidden tax bases. At the time, passed an act to push fraud evaders to regularize their situation. The carrot and stick. This standard is based on the tax control plan, 2013 and filed on Wednesday with the 9130 harvest intended billion less than they earned in 2012 (11,500 million). Sources of Finance is justified, among other reasons, because the workforce has declined in recent years.
Among the novelties of the tax plan is limiting cash payments. Since January are banned cash transactions over 2,500 euros. So far this year, the Treasury has received 217 complaints. 1500 Hacienda planned visits to check the payment methods. Another change is the reverse charge VAT on the delivery of properties and subcontractors [discharges the duty the first subject rather than the last].
One of the phenomena on which the Treasury will pay more attention in trade is online. With some delay, the Treasury will begin to monitor e-commerce transactions and establish patterns of fiscal risk. Also, start checking online gambling activities to verify prize winners have taxed their fair share.
Agency inspectors highlighted that some fraud has shifted to the collection phase. Grow cases where taxpayers have settlements but do not pay taxes. In many cases end up having Treasury default and becomes the main creditor. All sectors consulted agree that the Spanish tax system is exhausted. It worked well during the economic boom but now shown inefficient. Touch a thorough reform, leading tax experts agree.
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