Tag Archives: fiscalitat

I would like dealing with humor in a topic that probably all we found: excessive bureaucracy procedures to contribuient, entrepreneurial, self dazed and make it look like an obstacle course to get all the paperwork to start an activity …

As in the times the humor is not to be missed, see this video and tell us if you have not heard logged …

This video has been made by: Instituto del Cine Madrid.

Are you smiling? That was the objective…

The Government has aproved the 6th september 2011, the Plan for the Unic Window implantació the Single Business, through vol boost qual is changing the relations between their model of the companies and the Administration. Going on with the duta the tavern from 1990 to terme des per l’Office Business Gestió (OGE), the Single Business Window is that inter-xarxa tea per Objectiu facilitate dels procediments gestió administratius of them diferents administrations Publiques-central, regional local i – affecting them entrepreneurs people, leaders and Intermediates, during all the life cicle of the company.

The Pla has fixed some events to reach in 2014 like principal objectives:

• Eliminate 20% on l’dels tràmits identificats àmbit of the Generalitat.
• 68% dels Simplificat tràmits identificats eliminats not be pruned.
• Incorporating the Single Business Finestra, so multichannel, 90% tràmits dels.
• Maxim aconseguir the burocràtics tràmits IMMEDIATE RESOLUTION

The tax amnesty can “repatriate” capital of Spain is now likely to be offshore. And emerge capital being in the Spanish territory was not legally declared, with the payment of 10% (for individuals) or 8% (for companies) without a penalty. And we face if it may conflict with existing law 10/2012 law of money laundering and terrorist financing.

Law 10/2010 imposes controls to restrict the ease of movement of capital from black money laundering and terrorism, in all areas of society and proposes a series of punitive measures in case of not complying.

• Financial institutions in the income of € 500 notes require the identification of income makes the DNI, the extraction of more than 1500 € cash for “window” which requires the DNI makes the extraction of money, etc … measures that are affecting all users of current accounts in financial institutions located in Spain.
• Well as tax advisers, accountants are forced to meet certain mandatory formalities arising from the law 10/2012, including: establish appropriate training annually to the directors and staff (employees) of firms in the following:

1. Obligation of due diligence to clients. This poses a protocol and a set of procedures: customer identification, knowledge of your business, beneficial owner identification, monitoring the client’s business, risk assessment, etc..
2. Review of any transaction that may be of “dubious origin” documentation and conservation of abstention from carrying out suspicious transactions.
3. Communication to the Executive Service for the Prevention of Money Laundering (SEPBLAC) of any indication from the laundering operation or financing of terrorism and collaboration with the SEPBLAC.

All these questions and more, they must be met for non-compliance is punished administratively: Very serious offenses, serious and minor, and criminal responsibility (Article 301 and other Criminal Code).
We must clarify that the offense of money laundering is not only the flowering of goods made from an illegal activity, but the concealment or disguise the illicit origin of the same.

The consequences of breaking the law 10/2012 which in severe cases can lead to criminal offense and includes tax consulting, accounting and as obligated by that law

Those who were already being investigated by Spanish public finances do not fall within the umbrella of the recently announced “tax amnesty”. All other taxpayers can receive.

With the tax amnesty law, these control requirements by tax advisers and accountants, are temporarily relieved because the “dubious” of operations is no longer questioned.

The “amnesty” tax seeks to promote the capital (money now abroad) to return to Spain or hidden capital (money is not taxable) within the country be relieved of any penalties or sanctions, to be surfaced.

The Government will act on three fronts:
A. – There will be a special type of 8% for the repatriation of dividends or income from asset sales.
2. – Individuals have a temporary program to declare undeclared assets in Spain and outside of Spain until 30 November.
3. – Another special assessment is approved ara companies and individuals who need only pay 10% of the capital emerged,

These three measures are aimed at increasing the tax base, which has been greatly reduced in recent years by the crisis and end the current situation where many companies taxed abroad but are based in Spain.