I. EINLEITUNG
\nAm vergangenen 4. Juni hat die spanische Regierung die Anordnung HAP 1182\/2012, vom 31. Mai, endg\u00fcltig verabschiedet. Diese Anordnung entwickelt die Einf\u00fchrung einer besonderen Steuererkl\u00e4rung bez\u00fcglich G\u00fctern oder Rechten, deren Eigentum im Einkommensteuer, im K\u00f6rperschaftsteuer oder im so genannten Nicht-Ans\u00e4ssiger-Steuer nicht deklariert wurde, vorausgesetzt das Eigentum vor dem Abschluss der letzten Steuerperiode, deren Deklarationsfrist vor dem 31. M\u00e4rz 2012 endete, erworben wurde. Das hei\u00dft, bei nat\u00fcrlichen Personen, vor dem 31. Dezember 2010.<\/p>\n
II.\u00a0\u00a0 \u00a0REQUIREMENTS FOR APPLYING FOR THE TAX AMNESTY<\/p>\n
1)\u00a0\u00a0 \u00a0Completion of form 750 Special Tax Declaration, voluntary tax payment form and paying in document.<\/p>\n
2)\u00a0\u00a0 \u00a0Paying 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.<\/p>\n
3)\u00a0\u00a0 \u00a0In 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.<\/p>\n
4)\u00a0\u00a0 \u00a0Property shall be valued at its acquisition value.<\/p>\n
5)\u00a0\u00a0 \u00a0This special taxation is of a reserved nature and should be applied for before 30th November 2012.<\/p>\n
III.\u00a0\u00a0 \u00a0CONCLUSION<\/p>\n
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.<\/p>\n
F\u00fcr weitere Information bitte kontaktieren Sie mit:<\/p>\n
info@vila.es<\/p>\n
25.07.2012<\/p>\n","protected":false},"excerpt":{"rendered":"
I. EINLEITUNG Am vergangenen 4. Juni hat die spanische Regierung die Anordnung HAP 1182\/2012, vom 31. Mai, endg\u00fcltig verabschiedet. Diese Anordnung entwickelt die Einf\u00fchrung einer besonderen Steuererkl\u00e4rung bez\u00fcglich G\u00fctern oder Rechten, deren Eigentum im Einkommensteuer, im K\u00f6rperschaftsteuer oder im so genannten Nicht-Ans\u00e4ssiger-Steuer nicht deklariert wurde, vorausgesetzt das Eigentum vor dem Abschluss der letzten Steuerperiode, deren […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-1451","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\n