What are the European goods implications for the declaration of assets in foreign countries?

The obligation of declare wells in the extranjero tax in 2012 by the former Minister of Hacienda, Cristóbal Montoro, now embassed by the European Court of Justice, will pay him 88,000 million euros. A part of them acabaron in the arcs of Hacienda, to incorporate on the taxable base of which the Tributary Agency did not enter dates. But now a good time, which could include the liquidations by los Pujol o el rey emeritusJuan Carlos I, podrían tener que devolverse a sus destinatarios, in function of comu actuaron when the complaints are announced or the declarations are made voluntarily by the place.

Those contributors who regularize the work of a Complementary declaration on his day voluntarily the opacos wells on fisco that tenian in other lands per the time the impugnaron podrían benefited from the liquidation of the liquidado, explain Luis del AmoSecretary General of Registro de Economistas Assesores Fiscales (REAF), always in the supuesto that no hubieran transcured more than four years. However, it has long been known that Spain will open a lawsuit on this matter.

In cases where hubiera is liquidated or regularized, the possibilities of winning in the courts are elevated, explains Del Amo. The fall of the Tribunal de Justicia de la Unión Europea (TWENTY) is quite contingent, especially on the aspect of sanctions, which have been raised the most with the goods not declared in Spain. “If in his day impugnaron the declaration les darán la razon”, afirma Joan Pons Gomar, society of Audit consultants ETL Global. If he has not crossed four years since regularization or liquidation can impose his sanity on his day, affirm.

Otra will, even more complexly, resort to the patrimonial liability of the State, which can be invoked “by any lesion that the particular suffers in its property and rights, salvo in cases of major fire, whenever the lesion is the consequence of the function normal or abnormal of the public services and that the day is effective, economically evaluable and individualized in relation to a person or group of persons and that is not related to the legal need to support “.

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One of the unfortunate aspects of the case is that it is questioned that the property in the extras will not be declared in the process of printing. In addition, there are penalties for raising the 150% of the declared value and penalties of 5,000 euros for each incomplete date facilitated by Hacienda; 10,000 per false date with the possibility of a sum of 100 euros for each one for the retreats.

This is a non-partisan judicial decision by the PP Government. The Constitutional Court annulled the tax amnesty approved by this Executive in 2012.


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