Law 7/2012: prevention and the fight against fraud Spain

Dear Customer
The publication is to inform you that the Law 7/2012 of 29 October, updated regulations and Budget and Taxation of Financial adecuación regulations for the intensification of the activities in the prevention and the fight against fraud.

When this rule is contemplating between otras in the first place, some measures to which the tax returns with conectan Special, whose deadline for completion of the presentation close 30 November.

In this Sense establishing a new information obligations, Real Rights and located in a foreign country, which you will need to present ya in 2013 with respect to all of them that well and Human seamos headlines in 2012. At this obligation is ligan Strong sanctions.

In 2013 there will be the obligation of reporting derechos well and in a foreign country, including ellos:
• Accounts bancarias: not just headlines, also autorizados.
• Titles and values ​​of those who depositados sean headlines and extends in a foreign country.
• Life Insurance, Rentas vitalicias contratadas with entidades in a foreign country.
• Real Inmuebles y derechos on all the same.

It will be an informative declarations implies no payment whatsoever.

There will be a no-show penalties by minimum of 10,000 €. -,

It is important to consider that in the case of Real’m feeling in a foreign country you will be required to account for and to have declararse las Statements of Income and Heritage, and only since 2011, and if it is necessary to analyzes the acogerse Special tax returns, tax amnesty also Calling según the Media

In regards to the above obligations are modifican Article 39 of the Income Tax Act and regulating the Refundido 134 of the Tax on governing the Society for justificadas not consider ganancias of heritage or unreported income, respectively in both On taxes, the Discovery Real or derechos matter of them not being hubiera cumplido with the obligation to inform as intended of paragraph above and, what is more important, without the demonstration period prescribed in adquirieron that I can prevent a charge, against its value of acquisitions on last periods between them for the contribuyente not prescritos. Solo in the event of them being that demuestre Real or derechos are adquirieron with Rentas declaradas or con las obtenidas in a tax period in which no Outside of these passive sujeto taxes, to avoid the administrative settlements.

Also in these cases to prevent a sanction special 150% on the quota eliminated by this concept.

Has also published a second report to the Directorate General of Special Tributos on tax returns (DTE), on October 11 fechado pasado, is clarified in this report as these traits siguientes:
• Contribuyente that can present long as the Declaration Special cotitularidad There is about them that well and Human Afloat: you arrive at the conclusions that can be presented by each one of the co-holder, provided the quota of each command titularidad to correspond with Rentas declaradas in no income tax, and IRPF Societies or, in the case of cónyuges in gananciales if not declaradas con las las Rentas that adquirieron them or Real Human computer should atribuirse to just one of them in, that you may be extended the Special Declaration is presented.
• The possibility that present them Herederos Statement by the Special fallecido When you’re fallecío posterioridad with a 31-12-10.
• Who owes presented las Noticias y regularizaciones ordinarias siguientes to 31-12-10 Special long as the tax returns are filed on the actual holder place holder legali arriving itself to the conclusions that tomada the option of the holder by regularizar true Complementary personal income tax or las Societies, 2011 and in its case, las autoliquidaciones 2012, or Firefox Tax on Heritage 2011 will be submitted by the holder including real las Rentas them or Real Rights or whose legal titularidad Skip to him of before 31-12-13 mientras haya not acquired such titularidad.
• The advantage of the Declaration of imposibilidad for Special regularizar Rentas inmobiliarias, Rentas transparency in international tax or Rentas of IIC in constituidas paraísos prosecutors, fear Rentas imputadas Since it is not in materializaron Real or derechos.
• The incidence of prescriptions in the declaration of Real Transformados, arriving at conclusions that Habra stated that the value of these acquisitions that tengan 31-12-10 pudiéndose to remain single, as prescribed part, the difference in the value of Procurement Real originate proveniente of them and of the period prescribed pérdidas had in las sucesivas transformations entendiendo, so much, that las pérdidas minorities in the first place, the value prescribed Procurement.
• The possibility of regularizar with the Declaration or Rights adquiridos with Real Special Rentas declaradas but that should not transmitido before 31-12-10 Having consumed the products of Ticketmaster Transmitted: in this case you would UNDERSTAND be declared by the satellite is value of acquisitions well or right, but not in your case, the lava Obtenido Transmitted mismo of the fear which Habra be regularizada the ordinario Procedure, since it is not consumed by haberse materializar to read well or right in Cap .
In second place is the innovative limitations, in general, to all payments in cash from operations correspondientes 2,500 euros in las mismas long as at least one of the parties is an employer or professional. These restrictions are INCREASES with the establishment of a disclaimer with sanctions for the part denunciante. These restrictions do not come into force immediately, but in these 20 days of the publication of the Bill, More exactly on 19 November 2012.

In the third place, they exclude the regime of objective estimation of the income tax and, so therefore the simplified VAT regime (modules) in respect of the activities las establishing obligation to retain them on rendimientos íntegros of the heading and whose mismas these are referred to in Article 95.6.2. º of income tax regulations (which relacionamos CONTINUED) rendimientos long as the íntegros of the mismas in the previous year, that comes from people or silage EMPLOYERS Professional or exceed entidades determinados Parameters (in principle if not changed will be, if they exceed 225,000. – € 50,000 or € representan if more than 50% of total rendimientos sujetos to retentions) excluyéndose las actividades clasificadas the IAE in Paragraph 7. Transport and Communications that sells modificadas las Causes of exclusion of these modules with be effective January 1, 2013.

Article 95. 2. º provisions of this Paragraph prove Implementation respect of the Economic Activities clasificadas siguientes them in groups and sections of the First Section of the Rates of Tax on Economic Activities:
I.A.E. Economic Activity
314 and 315 metálica Carpentry and metal fabrications and structures boiler.
316.2, 3, 4 and 9 Fabricación form of hardware, locksmith shop, screws, wire the Derivados, menage and Other Items Cash nec
Made of 453 series prendas dress and its complements, except long as its Implementation efectúe mayoritariamente be afraid to encargo Terceros.
Made of 453 series prendas dress and its complements ejecutada directly by the company, realice exclusivamente long as they fear for Terceros and encargo.
463 series of fabrications piezas of carpentry, parquet and structures of wood for the construction.
468 mueble wood industry.
474.1 Impresión texts or imágenes.
501.3 Construction of masonry and toddlers Trabajos in general.
504.1 Montajes and Facilities (except plumbing, frío, acondicionamiento of heat and air).
504.2 and 3 plumbing facilities, frío, acondicionamiento of heat and air.
504.4, 5, 6, 7 and 8 pararrayos Setup and similar. Montaje kitchens and facilities of all kinds and class, with all its Accessories. Montaje and Lifting Installation Aparatos whatever the class and type. Telefónicas facilities, telegráficas, Hilo telegráficas sin and TV in buildings and constructions whatever the class. Full Metal and facilities Montajes industrial, trade or sell or give them the machinery Parts Installation or object in montaje.
505.1, 2, 3 and 4 Revestimientos, and paved Pavimentos and PLACEMENT of Aislamientos.
505.5 Carpentry and locksmith shop.
505.6 Paint whatever the kind and class and Revestimientos con papel, bone or plásticos and completion and decoration of buildings and locales.
505.7 Trabajos in plaster and Plaster decoration and buildings and locales.

In en place, respecting the VAT out there that a new course of sujeto passive investments, in the case of enforcement of property, with or without input materials, as are for your personal cesiones REALIZATION consecuencia of contracts is directly formalizados between developer and contractor tengan fear that the urbanization of objeto terrenos or Construction or Rehabilitation of Buildings, extendiéndose tailored to supuestos at which destinatarios sean them in turn the main contractor for another one subcontratistas.

For last, the new rule despliega a Pleiad of measures to apply them to bankruptcy processes, modifications of the Regulation of the tax risk, reinforcement of the possibility of adopting measures to be cautious on New Sanctions establishment or increase of the existing clarification on the determinados supuestos Computerized prescriptions plazos them and, ultimately, everything oriented aseguramiento the COLLECTION of the deudas tributarias
.
The entry into force of this modifications to Produce On 31 October, with the exception to the limitations mentioned ya payments in cash, and with the new regime of restrictions on the Implementation of modules (in 2013)

Waiting sea le information that is useful, will send a cordial greeting.

GAFIC, SLP
www.gafic.com
www.soporteopenerp.com