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Newsletter No. 32 - October 2012

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Details Newsletter No. 32 - October 2012

  • Approved the new law against tax fraudApproved the new law against tax fraud

    The new law fraud must declare foreign assets, taxation reform and limits modular cash payment of more than 2,500 euros.

    Perhaps because of the bad conscience to approve a tax amnesty, perhaps by the crisis of income or a mixture of both reasons. Anyway, the new law includes tax fraud historical claims of the Tax Inspectors Organization, a group that has spent years denouncing gaps and antifraud laws, however, praised legislation which, in his opinion, will in the right direction. Tax advisers, however, describe the environmental law and blame excessive unprotected leave the taxpayer with the Tax Agency. The new rules against fraud, the most ambitious of democracy in the words of Prime Minister Mariano Rajoy, finally approved in the Senate last week and is now published in the BOE. These are the main changes that must take into account the taxpayer:

    Goods abroad

    The new regulations require taxpayers to file accounts, assets and property abroad. To do this, the Treasury shall establish a new form, and each data incorrectly, a penalty of 5,000 euros. Also, and this is important, the declarant must be able to demonstrate that the property located abroad were acquired with declared income. Otherwise, be charged to "the oldest tax period among non-prescribed". This amounts to a declaration of applicability. If a taxpayer opened a Swiss bank account with unreported income of one million euros in 2004, which is already prescribed exercise-Finance, with the current legislation, can only claim the interest made ??by this account in the past four years, but not total capital.

    With the policy change, it is immaterial whether the money escaped and located abroad occurred in a tax period as prescribed. Continuing with our example, a taxpayer who evaded a million euros in 2004, must pay tax on all that heritage to the marginal rate of income tax, ie 52% in most communities. In Catalonia, the tax amounts to 56%. That means paying between 520,000 euros and 560,000 euros. To this amount must be added the default interest and penalties, which can amount to 150% of the tax payable. These measures are designed to encourage taxpayers to qualify for the tax amnesty, which ends on November 30.

    Reserve cash payment

    In early November, when likely enter into force antifraud law, they prohibit cash payments in excess of 2,500 euros in transactions involving a businessman or professional. That is, the sale of a home from an individual to another is not subject to this limit. The measure aims to curb the traditional IVA_o VAT and there always make a trail in the trade above 2,500 euros. In case of breaking the rules, the Treasury is understood that both the offender pays the person who receives the money, the two parties will respond "in solidarity" with the penalty, amounting to 25% of the operation in effective. An example: A taxpayer does work at home and pays $ 3,000 in cash to a plumber. If Treasury check operation, the penalty is 25% of $ 3,000 (750 euros). The Tax Office may be brought against any party to collect the penalty or request the home and business pay half the fine.

    There is a way to get rid of the penalty and is to become an informer. The new law provides that if one of the parties to a transaction that violates the limit of 2,500 euros, report the fact to the Tax Office within three months following the payment in cash, shall be relieved of any responsibility. Hacienda achieved with this measure generating unrest among taxpayers, who may be tempted to denounce before I do the other. It's a classic dilemma of game theory.

    Modules Reform

    The modules reform is probably the single most celebrated by tax inspectors, who have spent years denouncing these tax provisions is "a nest of fake invoices." The module system allows small business owners and professionals taxed according to objective variables such as number of employees, square footage of the business or power consumption. That is, your tax bill is independent of its profits or sales. Why this may lead to fraud? The typical scenario goes like this: a taxpayer in modules issued false invoices to another employer that is taxed according to their benefits. For modulero, fictitiously increase of its turnover is not paying more taxes and, instead, the employer receives the false invoice can raise its expenditure side and, therefore, reduce their benefits to pay less. Precisely for this policy change is to prohibit taxation on certain business modules that bill more than 50% of their operations to other entrepreneurs and intact volume yields exceeding 50,000 euros. In any case, the prohibition of tax on professional modules affect yields in excess of 225,000 euros, regardless of whether the majority of its customers are individuals or businesses. The activities covered by these limitations are woodworking, manufacture of hardware, clothing, the wooden furniture industry, text printing, masonry, plumbing and painting, among others.

    More and new sanctions

    It is one of the organizations that have criticized the Spanish Association of Tax Advisors (AEDAF). The law includes a list of further infringements. For example, taxpayers who file a paper return when required to electronically forward it will be punished with 1,500 euros. The professionals say employers often violate the obligation to file the return electronically by errors in the website of the Inland Revenue.

    Moreover, AEDAF complaint that "the penalty for not attending the first request by the Directors or by not providing the information required within the time limit will be $ 1,000 for individuals and at least $ 3,000 for entrepreneurs, professionals or societies. "The penalty can reach 600,000 euros. Moreover, the new law also strengthens the figure of the tax inspector to the extent contemplated penalties of between 1,000 euros and 100,000 euros for individual taxpayers who are subject to inspection and do not cooperate with tax officials. For entrepreneurs, the fines can reach up to 600,000 euros.

    Source: Cinco DíasBack Top

  • The Tax Office disseminates a new note with explanations of the tax amnestyThe Tax Office disseminates a new note with explanations of the tax amnesty

    The DGT has produced a second report on various issues related to regularization procedure derived from the presentation of the Special Tax Declaration.

    List of issues:

    • Taxpayer must file special tax in cases of joint ownership of property or rights. Special reference to the community of property
    • Possibility of filing special tax upon the death of the owner of the property or rights that correspond to unreported income
    • Submission of the tax return by the true owner special
    • Ability to present special tax return regarding imputed rents (rents property, international tax transparency, offshore IIC)
    • Incidence of prescription in the statement of processed goods
    • Filing the special tax assets or rights consumed before 12/31/2010
    View PDF

    Source: AuthorsBack Top

  • Supreme Court blow to checks on real estate values ??made ??by the AdministrationSupreme Court blow to checks on real estate values ??made ??by the Administration

    Historically checks securities by different tax administrations have been controversial and in particular the lack of motivation at the time of orchestrating the corresponding record has been the workhorse since in absolute helplessness, the taxpayer looked like based on market research, with a more than dubious origin, incrementaban were declared values ??and corresponding with disastrous results for their pocket.

    The judgment of the TS can use these records systematically flawed from home

    One of the most controversial issues occurred with checks on buildings and homes, where we met on numerous occasions with the experts from the Administration did not even a physical visit to the property, and yet even taking into account parameters such as the state conservation and construction qualities of face-to issue their reports and assessments.

    In a judgment of 29 March 2012 the Supreme Court determined that "absence made ??visit to the property on which the judgment is made and taking into account for it, as it can not be otherwise, as circumstances for consideration and evaluation (condition or quality of materials) is essential to such a visit, the opinion appears defectively reasoned unsustainable because they show about the considerations taken into account for the issuance thereof, subtracting, so the knowledge of the person concerned reasons, justification and data that led to the value granted administratively. Besides the above, that opinion does not explain neither the origin nor the justification for data correction "local property market" that led him to undertake the valuation contained therein through the application of unit values mentioned. Neither appears in the administrative record before the Court to justify the origin of the data or any market research. Therefore, pursuant to the Court's case law [vid., SSTS, of March 24, 2003, appeal no. º 4213/1998 and, of December 3, 1999, appeal no. º 517/1995] has understood that the checks values ??and its result are unmotivated by not having communicated to the interested enough so the criteria taken into account in issuing the opinion, therefore, in this point, estimate the administrative appeal. '

    This new ruling will be a blow to the checks of values??, which at present vice general term very similar to those exposed, especially in regard to the expert NO physical visit to the property under test.

    It is time to review all records and are on time, and of course consider the appeal based on the above. Since the areas of legal and tax Arrabe Asesores, we are at your disposal to help you take steps.

    View PDF

    Source: AuthorsBack Top

  • Penalties for defrauding the social security inspections of work intensificationPenalties for defrauding the social security inspections of work intensification

    In early September approved the bill to Fight Irregular Employment and Social Security fraud, according to which the Government will establish penalties proportional to the quantities defraud by companies in some kinds of violation of Social Security, fined rather than fixed amounts in tranches as happened so far (Act violations and penalties in the Social Order).

    This is stated in one of the ten amendments submitted by the PP to Bill to Combat Irregular Employment and Social Security fraud.

    For example, when not paid the corresponding fees due or within, having presented the contribution documents, and provided that the lack of income "is not due to an extraordinary situation" and that the failure is not a criminal offense under the Code criminal, must be paid between 50 and 65% of the amount defrauded in mild cases, between 65 and 80% in the media, and between 80 and 100% in the bass.

    These percentages rise when defaults occur without presenting documents Social Security contributions. In these cases, and provided it is not an offense, minor penalties will be between 100 and 115% of the fraud, the average 115 to 130%, and gross 130 to 150%.

    With regard to fraud by improperly retaining a portion of the fee has been discounted to employees or when there have been savings in excess of legally established is punishable by between 100 and 115% of the fraud if the penalty is minimal, between by 115 and 130% if half, or between 130 and 150% if the maximum.

    In all other cases of fraud to the Social Security contribution which repeats the rule, fines are amounts ranging from approximately 3000 to 187,000 euros, regardless of the amount defrauded.

    Besides being sanctioned, companies that infringe very serious direct or indirect discrimination based on sex and not develop or implement the mandatory Equality Plan or contravene the decision of the Labour Authority lost aid, bonuses or benefits were of automatically, instead of the official proposal of the Labour Inspectorate.

    This measure will apply from six months to two years, instead of only during the half year which recognized to date.

    Based on these new actions to be undertaken by the Government, we want to warn them that they will intensify inspections of work, and not only sanctioned in cases of not having discharged workers, but also impose sanctions failure to make substantial contributions for these workers.

    Remember it is mandatory to have covered prevention services and health surveillance in the workplace, and that the labor inspectorate is also acting in this regard.

    We urge you to try to regularize irregular situations sooner currently maintain their businesses, and of course we are available to help them in whatever they need to review each situation and try to give the best possible solution.

    Contact our Industrial Relations department for further information.

    Source: AuthorsBack Top

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