{"id":6393,"date":"2022-02-08T13:21:10","date_gmt":"2022-02-08T11:21:10","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/informacio-de-bens-i-drets-a-lestranger-model-720\/"},"modified":"2022-02-08T13:21:10","modified_gmt":"2022-02-08T11:21:10","slug":"informacio-de-bens-i-drets-a-lestranger-model-720","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/informacio-de-bens-i-drets-a-lestranger-model-720\/","title":{"rendered":"Informaci\u00f3 de bens i drets a l’estranger. Model 720"},"content":{"rendered":"\n
El Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) en la seva sent\u00e8ncia de 27 de gener de 2022 ha concl\u00f2s que una bona part de les conseq\u00fc\u00e8ncies associades a l\u2019incompliment de l\u2019obligaci\u00f3 de declarar els b\u00e9ns i drets a l\u2019estranger dels residents a Espanya (model 720) \u00e9s contr\u00e0ria al dret de la Uni\u00f3 Europea, ja que constitueix una restricci\u00f3 injustificada a la llibertat de circulaci\u00f3 de capitals. <\/h5>\n\n\n\n

Destaquem el seg\u00fcent:<\/p>\n\n\n\n

Que ha declarat el Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) ?<\/h3>\n\n\n\n

Afirma que el model 720, que obliga les persones a declarar b\u00e9ns i drets situats a l’estranger, i el sistema de sancions que se’n deriva, s\u00f3n contraris al Dret de la Uni\u00f3<\/strong>. Per a la just\u00edcia europea, Espanya imposa sancions excessives als ciutadans que incompleixin amb aquesta obligaci\u00f3 o cometin errades en les seves declaracions, atemptant contra el principi de llibertat de moviment de capitals. El Tribunal considera que les mesures antifrau s\u00f3n desproporcionades per al fi perseguit i creen un perjudici excessiu per als ciutadans. Tamb\u00e9 declara que no pot ser que no s’apliqui la prescripci\u00f3 en aquesta mat\u00e8ria. <\/p>\n\n\n\n

Quines implicacions t\u00e9 la sent\u00e8ncia ? <\/h3>\n\n\n\n

La sent\u00e8ncia obliga l’Estat espanyol a reformar la legislaci\u00f3 de manera concorde al criteri dels jutges europeus. En aquest sentit, el Govern haur\u00e0 d’aprovar una nova configuraci\u00f3 del r\u00e8gim sancionador i un nou r\u00e8gim de prescripci\u00f3 aplicable al model 720, el termini reglamentari de presentaci\u00f3 respecte de l’exercici 2021 del qual, es va obrir el passat dia 1 de gener i finalitza el pr\u00f2xim 31 de mar\u00e7. Des d’Hisenda han informat que modificaran aquest model abans del 31 mar\u00e7, per la qual cosa caldr\u00e0 parar esment a qu\u00e8 ocorri abans d’aquesta data.<\/p>\n\n\n\n

Al final, caldr\u00e0 esperar per veure i analitzar les conseq\u00fc\u00e8ncies d’aquesta sent\u00e8ncia, per\u00f2 obre la porta a recuperar els diners de les sancions, es recorreguessin o no i fins i tot si el termini ha prescrit.<\/p>\n\n\n\n

L’efecte sobre situacions passades haur\u00e0 de ser analitzat en cada cas en funci\u00f3 de la seva posici\u00f3 procedimental. La sent\u00e8ncia s’aplicar\u00e0 en els procediments i recursos pendents de resoluci\u00f3. Tamb\u00e9 permetr\u00e0 instar a la rectificaci\u00f3 d’autoliquidacions i devoluci\u00f3 d’ingressos indeguts. En determinades situacions, tamb\u00e9 obriria la porta a la via de responsabilitat patrimonial de l’Estat.<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n
Som assessors fiscals. Consulteu-nos sense comprom\u00eds <\/em><\/h5>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

El Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) en la seva sent\u00e8ncia de 27 de gener de 2022 ha concl\u00f2s que una bona part de les conseq\u00fc\u00e8ncies associades a l\u2019incompliment de l\u2019obligaci\u00f3 de declarar els b\u00e9ns i drets a l\u2019estranger dels residents a Espanya (model 720) \u00e9s contr\u00e0ria al dret de la Uni\u00f3 Europea, ja que constitueix una restricci\u00f3 injustificada a la llibertat de circulaci\u00f3 de capitals. <\/p>\n","protected":false},"author":1,"featured_media":658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41],"tags":[129,2165],"class_list":["post-6393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-bens-drets-estranger","tag-informacio-model-720"],"acf":[],"yoast_head":"\nInformaci\u00f3 de bens i drets a l'estranger. 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