I. EINLEITUNG
Am vergangenen 4. Juni hat die spanische Regierung die Anordnung HAP 1182/2012, vom 31. Mai, endgültig verabschiedet. Diese Anordnung entwickelt die Einführung einer besonderen Steuererklärung bezüglich Gütern oder Rechten, deren Eigentum im Einkommensteuer, im Körperschaftsteuer oder im so genannten Nicht-Ansässiger-Steuer nicht deklariert wurde, vorausgesetzt das Eigentum vor dem Abschluss der letzten Steuerperiode, deren Deklarationsfrist vor dem 31. März 2012 endete, erworben wurde. Das heißt, bei natürlichen Personen, vor dem 31. Dezember 2010.

II.    REQUIREMENTS FOR APPLYING FOR THE TAX AMNESTY

1)    Completion of form 750 Special Tax Declaration, voluntary tax payment form and paying in document.

2)    Paying in of 10% of the amounts declared in the amnesty into a bank. The amount payable is the result of applying 10% to the acquisition value of the regularised property or rights, likewise the provision of the information required for properly identifying said property or rights.

3)    In accordance with the new law, it is not necessary to declare the amount of time the money has been in ownership. In the case of cash, it is only necessary to declare the ownership thereof before 31st December 2010.

4)    Property shall be valued at its acquisition value.

5)    This special taxation is of a reserved nature and should be applied for before 30th November 2012.

III.    CONCLUSION

This tax amnesty passed by the Government with the intention of obtaining an extraordinary tax collection is in line with similar measures taken by neighbouring countries, for example Italy in 2010, even though during the first months of entering into force, the amnesty is not showing itself to be a main option for tax evaders. Given the complicated situation which Spain is going through, it seems that tax evaders seem to prefer to keep their funds abroad rather than choosing the application of the amnesty. The result of the measure shall become known at the end of this year, when it will be possible to evaluate the amount collected.

Für weitere Information bitte kontaktieren Sie mit:

info@vila.es

25.07.2012