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スペインの税恩赦について 1. 序文 去る6月4日、スペイン政府は政令（Orden HAP）(5月31日付法第1182/2012号）を承認した。この政令により、特定の資産や所有権の名義人が当該資産または権利から受ける収入について、個人所得税・法人税または非居住者所得税の申告をしていない場合、当該権利を前課税年度の終了時すなわち2012年3月31日以前（個人の場合は2010年12月31日以前）に取得した場合に限り、特別な納税申告が適用される。
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.