Post by account_disabled on Mar 9, 2024 4:41:15 GMT
We are pleased to present the conclusions of the 2nd stage of work of the Working Group "Evaluation of Law 11/2021, of July 9, on measures to prevent and combat tax fraud." Established in July , this working group of FIDE was intended prepare an evaluation document of Law 11/2021, of July 9, on measures to prevent and combat tax fraud (hereinafter, LPF). This task was framed within the evaluation process of component 27 – fight against fraud – of the Recovery and Resilience Plan presented by Spain and was intended to constitute a contribution directed to the Spanish Administration, with the aim of incorporating into said evaluation the ideas developed from civil society. In its second stage, which ran from May to September , with full intellectual freedom, the Group intended to make contributions that, beyond the evaluation already carried out of what was legislated, would constitute new proposals to incorporate into the tax system, in order to improve voluntary compliance. This task had already been partially carried out in the 2022 report, but was not its main objective.
Now it was a matter of reflecting together to prepare a document focused exclusively on these new proposals. It was analyzed what changes would have to be introduced in the legal-tax system, different from those already produced, to improve tax compliance. These Conclusions were presented to the Ministry of Finance and Public Service in October 2022 (Stage 1) and December 2023 (Stage 2), and have contributed to the reports: "Intermediate evaluation report of the effects of the Law against Fiscal Fraud” of December 2022. "Report on the effects of the Law against Tax Fraud” of December 2023. Final evaluation Foundation Fide Conclusions Document Working Group Final evaluation of Law 11 2021 on measures to prevent and combat tax fraudDownload Subjects addressed: A. Update of the conclusions obtained in relation to the measures included in Law 11/2021, of July 9, on measures to prevent USA Phone Number and combat tax fraud Information obligations on virtual currencies 5 Surcharges for late declaration Ban on dual-use software Precautionary measures in the event of suspension requests List of debtors Home entries joint liability Inadmissibility of suspension requests without guarantees Limitation of cash payments Departure tax SICAVs Non-cooperative jurisdictions.
Succession agreements The reference value in property taxes B. New proposals aimed at improving voluntary compliance General provisions and general regulation of taxes Tax application procedures Demo reel Infringements and sanctions Members Have participated in this working group: Paula Caro, Partner of the Tax Department, Andersen Carlos Dieguez Nieto , Managing Partner Tax Area, Broseta Abogados. Antonio Durán-Sindreu , Managing Partner, Durán-Sindreu, Legal and Tax Advisors Xavier Estella, Managing Partner, Avantia Tax and Legal Advice Cristina Garcia-Herrera, Director of Studies, Institute of Fiscal Studies César García Novoa , Professor of Financial and Tax Law, University of Santiago Eduardo Grace Espinar, Ashurst LLP, Partner responsible for the firm's tax practice for Europe and New York Clara Jimenez , Partner, Pérez-Llorca Luis Lopez-Tello, Corporate, Economic and Tax Director, Repsol Maximino linares, Partner, EY Lawyers Gloria Marin Benitez , Partner of the Tax Law Department, Uria Menendez. Charity Mourelo, State Treasury Inspector at the Madrid Special Delegation (AEAT) Miguel Muñoz, Partner responsible for tax procedures, PwC Tax&Legal Anthony Bridges Moreno, Partner responsible for the tax litigation department, BDO Spain Jesus Rodriguez Marquez, Managing Partner of Tax Practice, ideo Legal Salvador Ruiz Gallud, Partner, Economic.
Now it was a matter of reflecting together to prepare a document focused exclusively on these new proposals. It was analyzed what changes would have to be introduced in the legal-tax system, different from those already produced, to improve tax compliance. These Conclusions were presented to the Ministry of Finance and Public Service in October 2022 (Stage 1) and December 2023 (Stage 2), and have contributed to the reports: "Intermediate evaluation report of the effects of the Law against Fiscal Fraud” of December 2022. "Report on the effects of the Law against Tax Fraud” of December 2023. Final evaluation Foundation Fide Conclusions Document Working Group Final evaluation of Law 11 2021 on measures to prevent and combat tax fraudDownload Subjects addressed: A. Update of the conclusions obtained in relation to the measures included in Law 11/2021, of July 9, on measures to prevent USA Phone Number and combat tax fraud Information obligations on virtual currencies 5 Surcharges for late declaration Ban on dual-use software Precautionary measures in the event of suspension requests List of debtors Home entries joint liability Inadmissibility of suspension requests without guarantees Limitation of cash payments Departure tax SICAVs Non-cooperative jurisdictions.
Succession agreements The reference value in property taxes B. New proposals aimed at improving voluntary compliance General provisions and general regulation of taxes Tax application procedures Demo reel Infringements and sanctions Members Have participated in this working group: Paula Caro, Partner of the Tax Department, Andersen Carlos Dieguez Nieto , Managing Partner Tax Area, Broseta Abogados. Antonio Durán-Sindreu , Managing Partner, Durán-Sindreu, Legal and Tax Advisors Xavier Estella, Managing Partner, Avantia Tax and Legal Advice Cristina Garcia-Herrera, Director of Studies, Institute of Fiscal Studies César García Novoa , Professor of Financial and Tax Law, University of Santiago Eduardo Grace Espinar, Ashurst LLP, Partner responsible for the firm's tax practice for Europe and New York Clara Jimenez , Partner, Pérez-Llorca Luis Lopez-Tello, Corporate, Economic and Tax Director, Repsol Maximino linares, Partner, EY Lawyers Gloria Marin Benitez , Partner of the Tax Law Department, Uria Menendez. Charity Mourelo, State Treasury Inspector at the Madrid Special Delegation (AEAT) Miguel Muñoz, Partner responsible for tax procedures, PwC Tax&Legal Anthony Bridges Moreno, Partner responsible for the tax litigation department, BDO Spain Jesus Rodriguez Marquez, Managing Partner of Tax Practice, ideo Legal Salvador Ruiz Gallud, Partner, Economic.