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  • Anzeige der Artikel nach Schlagwörtern: LEGAL
    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 is set up or operates There will be no reporting obligation for those assets or rights whose value is lower than 50 000 euros considered in the aggregate for each group of assets listed above In the following year the information returns should be filed only if there are new assets 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

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/LEGAL (2016-04-30)
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  • New plan against international tax fraud and tax evasion launched by the European Commission.
    countries national authorities However much of the fraud happens across borders and a single country acting on its own will not achieve a lot The EU has long provided tools to help member countries fight fraud more effectively It now has an Action Plan to move up a gear More information can be found on this link http ec europa eu taxation customs taxation tax frau d evasion missing part

    Original URL path: http://www.lextax.es/index.php/de/news/item/62-new-plan-against-international-tax-fraud-and-tax-evasion-launched-by-the-european-commission?tmpl=component&print=1 (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: EU
    and combating tax fraud and tax evasion are the responsibility of EU countries national authorities However much of the fraud happens across borders and a single country acting on its own will not achieve a lot The EU has long provided tools to help member countries fight fraud more effectively It now has an Action Plan to move up a gear More information can be found on this link http

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/EU (2016-04-30)
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  • NEW TAX TREATY BETWEEN UK AND SPAIN
    has not yet entered into force but it is expected this will take place during 2013 We will inform you very soon about the changes occurring among them clarifications on taxation on trusts and the reduction in the withholding rate on interests and dividends Tweet Schlagwörter LAW UK LAWYERS TAX TAXES AEAT SPAIN BRITISH Ähnliche Artikel TAX INFORMATION EXCHANGE AGREEMENTS BETWEEN SPAIN GUERNSEY JERSEY AND THE ISLE OF MAN New

    Original URL path: http://www.lextax.es/index.php/de/news/item/61-new-tax-treaty-between-uk-and-spain?tmpl=component&print=1 (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: LAW
    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 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

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/LAW (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: LAWYERS
    AND SPAIN The new tax treaty between the United Kingdom and Spain has just been signed It has not yet entered into force but it is expected this will take place during 2013 We will inform you very soon about the changes occurring among them clarifications on taxation on trusts and the reduction in the withholding rate on interests and dividends Freigegeben in Lawyers weiterlesen Lextax Consulting 2012 All rights

    Original URL path: http://www.lextax.es/index.php/de/news/itemlist/tag/LAWYERS (2016-04-30)
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  • INTERNATIONAL TAXATION SYSTEM NATIONAL OFFICE
    groups and the correct taxation in Spain of the incomes obtained by non residents This highly specialized structure will allow to plan in a centralized way the actions to be carried on in these and other fields of the international taxation system The ITSNO s task will significantly strengthen the support in international matters given to the units centrals and territorial from the Inspection Department as well as to provide these units with action criteria and uniform working methods In particular the ITSNO will be empowered in international taxation system and will be under the Inspection Department management to carry on the direct inspection actions prior agreement of registering the tax obligations to the office or in collaboration with other teams As well it may also do support reports to the inspection bodies In addition in collaboration with other inspection bodies it will have power to issue guidelines on the taxpayers to inspect selection to issue technical tax reports on the matter and to develop regulations proposals Also it will be responsible for the coordination and participation in controls together with other countries tax authorities Likewise it will establish action criteria and guidelines in international forums and in international mutual assistance The ITSNO will have in turn a team specialized in economic and financial evaluations with tax transcendence intangible companies valuation unlisted securities etc Below we offer you the full text from the Spanish State Gazette BOE dated 15th March 2013 where the complete resolution explaining why this office is created is published Above we offer you the full text from the Government Gazette dated March 15 2013 which is published integrates the resolution establishing this Office and the link to it as well as the link to it The prevention and battle against the tax fraud always essential objectives

    Original URL path: http://www.lextax.es/index.php/de/news/item/60-international-taxation-system-national-office?tmpl=component&print=1 (2016-04-30)
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  • How does the General Urban Plan of Jávea affect us
    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

    Original URL path: http://www.lextax.es/index.php/de/news/item/59-javea?tmpl=component&print=1 (2016-04-30)
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