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  • NEWS
    is essential for its further urban development the basis of the future of a city From what it establishes certain actions can be performed on a few specific areas and not in others targeting the land to residential industrial tertiary or dotational use This document is not of little importance as it sets a time horizon of ten years for the urban model and also affects economic activity to the extent that empowers certain economic activities over others Currently the municipality of Jávea is processing this document Specifically a proposal has been presented by the City Council Consultation Paper which has undergone an initial assessment by the competent bodies of the Department The result of this first assessment is contained in the Reference Document now hanging on the website of Consellería and open to the public in this link CLICK HERE which allows to anticipate what will be the guidelines of growth of the municipality Broadly speaking in terms of residential use the proposed growth reflects current planning proposals proceeding to the declassification of some sectors and the reunification of others who are close In fact the current planning 14 727 466 m2 are decreased to 6 950 024 m2 for various reasons and thus 7 777 442 m2 are desclassified as residential use i However Consellería is requesting to downward the prevision of these surfaces initially planned As for the tertiary use only two sectors arise Sector V Mesquides and Sector XI Cabanes for which a series of measures to protect the landscape and prevent potential flood are requested by the Government Moreover both areas are located within the coastal strip of 500m area considered by the Coastal Act which entails certain limitations on occupancy density volume etc which must be taken into account It also calls for an analysis of the increase in demand for this type of soil and on that basis a justified proposal on dimension and locations is asked for For industrial use there is only one sector Sector VI Benimelis in respect of which a series of justifications regarding the location chosen by the technical team is again requested Its need is doubted because the view of the Administration is that existing industrial land development may be sufficient to meet demand In fact the Reference Document requires that an analysis is made of the increase in real demand and the silting of the existing soil to justify the appropriateness of the new proposal in terms of location and size Finally it states that the possibility of extending to 200 meters the easement area in areas of undeveloped land and land for development without programming finally adopted must be analyzed The importance of this Reference Document is that it is the only way we have to know to what extent the General Urban Plan affect us and what use is being proposed for your land This in turn will allow you to present allegations if you do not agree with it You must take into account that there are certain deadlines for this That is any claims must be raised at the precise moment that the law so requires and not in another It is true that the excessive length and technicality of the documents to be consulted may hinder this possibility To solve this problem a report prepared by a professional in Urban Law will clarify how future changes affect your land and let you know what uses and under which conditions can be given to it providing a basis on which to raise any allegations due I Reference Document approved by the Commission for Environmental Assessment of November 8 2011 Page 9 of 50 Schreiben Sie den ersten Kommentar Dienstag 14 Oktober 2014 19 36 BRIEFING Schreiben Sie den ersten Kommentar Dienstag 11 Dezember 2012 09 45 New reporting requirements for assets located outside of Spain Very recently the Spanish Government has launched a new anti fraud plan to prevent tax evasion One of the enacted measures concerns assets held outside Spain and would affect most expatriates living here Obligation to inform An additional provision is incorporated into the General Tax Law which establishes the obligation to report on the following assets and rights located abroad before March 31st of the year following that for which the information must be reported Accounts located abroad in entities engaged in the banking or credit traffic in which the taxpayer is the titleholder or in which he or she is a representative authorized person or beneficiary or in which he or she has disposal powers Any values assets securities or rights representing capital equity or assets of all types of entities or the transfer to third parties of capital which is hold or deposited or located abroad This includes fiduciary agreements and trusts Life or disability insurance in which the taxpayer is the policyholder Also annuities or temporary rents in which the taxpayer is a beneficiary contracted with entities established abroad Real estate and property rights of the holder located abroad The reporting requirement will be required also for those who are considered to be beneficial owners in accordance with the provisions of Article 4 2 of Law 10 2010 for the prevention of money laundering and terrorist financing that is for The natural person on whose behalf it is intended to establish a business relationship or intervene in any transaction The natural person who ultimately owns or controls directly or indirectly a percentage higher than 25 of the capital or voting rights of a legal person or by other means exercising control direct or indirect of the management of a legal person An exception is a company listed on a regulated market in the European Union or third country s equivalent The person or persons who hold or exercise control of 25 or more of the property of a legal instrument or the person who administers or distributes funds or when beneficiaries are yet to be determined the class of persons in benefit of which

    Original URL path: http://www.lextax.es/index.php/de/news (2016-04-30)
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  • TAX INFORMATION EXCHANGE AGREEMENTS BETWEEN SPAIN, GUERNSEY, JERSEY AND THE ISLE OF MAN
    the Isle of Man pose a significant advance in the tools of prevention of tax fraud and will have a significant impact in the fight against international tax evasion once they take effect Through such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for automatic

    Original URL path: http://www.lextax.es/index.php/de/news/item/63-tax-information-exchange-agreements-between-spain-guernsey-jersey-and-the-isle-of-man?tmpl=component&print=1 (2016-04-30)
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  • Lextax - Abogados y Asesores Fiscales en Jávea
    Link per Mail an einen Freund senden Fenster schließen E Mail an Absender Eigene E Mail Betreff Senden Abbrechen

    Original URL path: http://www.lextax.es/index.php/de/component/mailto/?tmpl=component&template=rt_clarion&link=b0a61cc9c98c89ed0d41e1cf43d179f15dfcce19 (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: TAX
    or rights the values of assets or rights already reported have increased in certain cases in which ownership in those assets or rights is relinquished Penalties It regulates a system of penalties for cases in which these information models i are not submitted on time ii are submitted with incomplete inaccurate or false information or iii are presented by means other than electronic computer or telematic when those means are required These are considered very serious offenses Penalties in these cases are fixed generally in an amount of 5 000 euros per item or set of data on the same asset if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented by means other than electronic computer and communication when it is compulsory to use these means Effects on income tax and corporation tax Failure to comply with this new reporting requirement in term besides the punitive consequences aforementioned also produces effects in the field of income tax and corporation tax For Personal Income Tax tenure statement or acquisition of goods or rights in respect of which the obligation to declare has not been fulfilled will be considered a taxable capital gain and integrated into the overall tax base of the oldest non prescribed tax year For the Corporate Income Tax goods and rights will be considered as acquired with undeclared income and will also be assigned to the oldest non prescribed tax period This applies to periods ending as of October 31 2012 The Act with unclear wording establishes that the imputation of rent will be appropriate to the period in which this new wording of the rule was in force We are therefore faced with a irrebuttable presumption applicable even if the taxpayer can establish that such property or rights come from a prescribed exercise However this presumption would not be applicable if the taxpayer or the taxpayer can prove that these goods and rights have been acquired With declared income which would include income regularized by special tax return regulated in the first additional provision of Royal Decree Law 12 2012 also known as tax amnesty With income earned in tax years in which the tax payer was not a taxpayer in Spain of the Personal or Corporate Income Tax respectively Penalties Treating capital gains as unjustified or unreported income entails the imposition of sanctions for very serious offense with proportionate pecuniary penalty of 150 of the amount of the tax liability resulting from its inclusion in the tax base of the oldest non prescribed tax year These effects occur from October 31 2012 date of entry into force of the Law 7 2012 The information provided in this article is not intended to be legal advice but merely

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/TAX (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: TAXES
    an amount of 5 000 euros per item or set of data on the same asset if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented by means other than electronic computer and communication when it is compulsory to use these means Effects on income tax and corporation tax Failure to comply with this new reporting requirement in term besides the punitive consequences aforementioned also produces effects in the field of income tax and corporation tax For Personal Income Tax tenure statement or acquisition of goods or rights in respect of which the obligation to declare has not been fulfilled will be considered a taxable capital gain and integrated into the overall tax base of the oldest non prescribed tax year For the Corporate Income Tax goods and rights will be considered as acquired with undeclared income and will also be assigned to the oldest non prescribed tax period This applies to periods ending as of October 31 2012 The Act with unclear wording establishes that the imputation of rent will be appropriate to the period in which this new wording of the rule was in force We are therefore faced with a irrebuttable presumption applicable even if the taxpayer can establish that such property or rights come from a prescribed exercise However this presumption would not be applicable if the taxpayer or the taxpayer can prove that these goods and rights have been acquired With declared income which would include income regularized by special tax return regulated in the first additional provision of Royal Decree Law 12 2012 also known as tax amnesty With income earned in tax years in which the tax payer was not a taxpayer in Spain of the Personal or Corporate Income Tax respectively Penalties Treating capital gains as unjustified or unreported income entails the imposition of sanctions for very serious offense with proportionate pecuniary penalty of 150 of the amount of the tax liability resulting from its inclusion in the tax base of the oldest non prescribed tax year These effects occur from October 31 2012 date of entry into force of the Law 7 2012 The information provided in this article is not intended to be legal advice but merely conveys general information related to legal issues We kindly invite you to visit and comment about this article in our blog and at facebook your comments in this respect will be greatly appreciated Freigegeben in Tax weiterlesen Dienstag 11 Dezember 2012 09 43 New reporting requirements for assets located outside of Spain Very recently the Spanish Government has launched a new anti fraud plan to prevent tax evasion One of the enacted measures concerns assets held outside Spain and would affect most expatriates living here

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/TAXES (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: TAX RETURN
    the OECD and the European Union The new information exchange agreements between Spain and Guernsey Jersey and the Isle of Man pose a significant advance in the tools of prevention of tax fraud and will have a significant impact in the fight against international tax evasion once they take effect Through such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/TAX%20RETURN (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: EVASION
    have a significant impact in the fight against international tax evasion once they take effect Through such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for automatic multilateral exchange of information based on the FATCA Agreement signed with the United States Moreover Spain has completed in recent years many international conventions and agreements to ensure the exchange of information Qatar Austria UK India Uzbekistan Cyprus Argentina USA Monaco and Macao Freigegeben in Lawyers weiterlesen Dienstag 14 Oktober 2014 19 44 New plan against international tax fraud and tax evasion launched by the European Commission It will tackle among others interests and dividends not taxed in the country of tax residence Through IT and other means the EU allows for co operation and exchange of information among its member countries Both collecting taxes and combating tax fraud and tax evasion are the responsibility of EU countries

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/EVASION (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: UK
    impact in the fight against international tax evasion once they take effect Through such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for automatic multilateral exchange of information based on the FATCA Agreement signed with the United States Moreover Spain has completed in recent years

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/UK (2016-04-30)
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