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The informative declaration of assets and rights abroad by tax residents in spain, el famous model 720, which was approved by law on october was canceled as for his specific penalty regime and certain unsubstantiated presumptions of equity gains by the judgment of the court of justice of the european union (cjeu) in a judgment of january 27, 2022, which resolved the appeal for non-compliance in case c-788/19 promoted by the european commission against the kingdom of spain, based on the violation of the community principle of freedom of movement of capital regulated in article 63 tfue and article 40 of the eea agreement, which is also extensible to non-eu countries.
Specifically, said cjeu ruling declared contrary to eu law Italy Telegram Number Data spanish regulations sanctioning model 720: for considering the situations of non-presentation (or extemporaneous presentation) of form 720 imprescriptible and, consequently, the tax treatment of foreign assets not declared as unjustified capital gains (which in the case of natural persons were taxed on the general income tax base before the judgment). For penalizing 150% of the unjustified capital gains described in the previous point. By establish additional fixed penalties (frequently called formal sanctions) for each piece of data or set of data not declared or declared inaccurately or erroneously, as it is much higher than the sanctions for other breaches of domestic regulations. Said sentence, did not contain a time limitation of effects nor did it eliminate the obligation to submit form 720, which is still in force, and ordered the kingdom of spain to pay costs.
Spanish law was adapted to said cjue ruling, by law, of march 9, which annulled the aggravated sanctions specific to the 720 model and left them the same as in the casointernal s, banished imprescriptibility in caso for not having submitted the 720 model on time and annulled the penalty of 150% of unjustified capital gains, leaving said gains with the same treatment as those that can occur within spain. The administrative sanctions of the aeat for not declaring on time or erroneously the 720 model were brutal and disproportionate in terms of amount, many times much higher than the total amount of undeclared assets, even due to formal sanctions, the same as when it was understood that there was an unjustified capital gain that was imprescriptible (evidence to the contrary of the prescription was not admitted, even when it came from a year already prescribed with a prescription gained when the model 720 came into force), since the irpf was charged at the marginal rate of the general taxable base of the last year not prescribed, and that fee had a penalty of 150%. All this was annulled very correctly by the aforementioned cjeu ruling.
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發表於 2024-3-7 16:42:19