{"id":7511,"date":"2017-06-18T18:19:12","date_gmt":"2017-06-18T16:19:12","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/"},"modified":"2017-06-18T18:19:12","modified_gmt":"2017-06-18T16:19:12","slug":"el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/","title":{"rendered":"&#8220;El Tribunal Constitucional ha anul\u00b7lat l&#8217;amnistia fiscal del 2012&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\">La sent\u00e8ncia del Tribunal Constitucional de 8 de juny de 2017, pendent de publicaci\u00f3 en el BOE, ha declarat inconstitucional la disposici\u00f3 addicional primera del Reial decret-llei 12\/2012, de 30 de mar\u00e7, pel qual s&#8217;introdueixen diverses mesures tribut\u00e0ries i administratives dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic, com a conseq\u00fc\u00e8ncia del recurs d&#8217;inconstitucionalitat n\u00fam. 3856-2012, promogut per 105 diputats del Grup Parlamentari Socialista al Congr\u00e9s dels Diputats.<\/p>\n<p style=\"text-align: justify;\">Aquesta norma va introduir en el nostre ordenament jur\u00eddic el que t\u00e8cnicament es va dir declaraci\u00f3 tribut\u00e0ria especial, si b\u00e9 s&#8217;ha anat denominant pel seu objectiu com a amnistia fiscal.<\/p>\n<p style=\"text-align: justify;\">La norma en q\u00fcesti\u00f3 va establir la possibilitat que els contribuents per l&#8217;IRPF, l\u2019IS i l\u2019IRNR que tinguessin rendes pendents de declaraci\u00f3 \u201cregularitzessin\u201d la seva situaci\u00f3 mitjan\u00e7ant la presentaci\u00f3 d&#8217;una declaraci\u00f3 especial en la qual consignessin aquest patrimoni no declarat, oferint aquesta possibilitat al cost d&#8217;un tipus impositiu redu\u00eft (10%), amb condonaci\u00f3 total de totes les obligacions access\u00f2ries al deute tributari (interessos de demora, rec\u00e0rrecs i sancions, etc. i, si escau, penes), convertint aquestes quantitats regularitzades en renda declarada amb car\u00e0cter general, si b\u00e9 tot aix\u00f2 amb unes estrictes limitacions temporals.<\/p>\n<p style=\"text-align: justify;\">La sent\u00e8ncia considera que el Reial decret-Llei \u201cha afectat l&#8217;ess\u00e8ncia mateixa del deure de contribuir al sosteniment de les despeses p\u00fabliques\u201d que enuncia l&#8217;article 31.1 de la CE en haver alterat \u201cla manera de repartiment de la c\u00e0rrega tribut\u00e0ria que ha d&#8217;aixecar la generalitat dels contribuents\u201d. I ho ha fet en uns termes \u201cprohibits\u201d per l&#8217;article 86.1 de la CE.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Quines conseq\u00fc\u00e8ncies t\u00e9 la sent\u00e8ncia del TC per als contribuents afectats?<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">Segons Hisenda, absolutament res. El Constitucional assegura en la sent\u00e8ncia que \u00abhan de declarar-se no susceptibles de ser revisades (&#8230;) les situacions jur\u00eddic tribut\u00e0ries fermes\u00bb, aix\u00f2 \u00e9s, que els processos ja tancats no es revisaran. No diu res, en canvi, dels que estan oberts, per la qual cosa es podria interpretar que aquests expedients s\u00ed que podrien ser anul\u00b7lats.<\/p>\n<p style=\"text-align: justify;\">S&#8217;obre aix\u00ed un debat sobre si la fermesa de les liquidacions exigides pel Tribunal Constitucional perqu\u00e8 no puguin ser revisades arriba als 3.545 acollits a l&#8217;amnistia que han estat cridats per la inspecci\u00f3 de l&#8217;Ag\u00e8ncia Tribut\u00e0ria. No obstant aix\u00f2, cal esperar a veure quin criteri adopta l&#8217;Ag\u00e8ncia Tribut\u00e0ria sobre aquest tema, i en \u00faltima inst\u00e0ncia dependr\u00e0 del criteri dels tribunals si algun dels afectats reclama en la via judicial.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-719\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638.jpg\" alt=\"fiscalcomptable1\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rrm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlevilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La sent\u00e8ncia del Tribunal Constitucional de 8 de juny de 2017, pendent de publicaci\u00f3 en el BOE, ha declarat inconstitucional la disposici\u00f3 addicional primera del Reial decret-llei 12\/2012, de 30 de mar\u00e7, pel qual s&#8217;introdueixen diverses mesures tribut\u00e0ries i administratives dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic, com a conseq\u00fc\u00e8ncia del recurs d&#8217;inconstitucionalitat n\u00fam. 3856-2012, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":637,"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":[21,41,16],"tags":[],"class_list":["post-7511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;El Tribunal Constitucional ha anul\u00b7lat l&#039;amnistia fiscal del 2012&quot; | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;El Tribunal Constitucional ha anul\u00b7lat l&#039;amnistia fiscal del 2012&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La sent\u00e8ncia del Tribunal Constitucional de 8 de juny de 2017, pendent de publicaci\u00f3 en el BOE, ha declarat inconstitucional la disposici\u00f3 addicional primera del Reial decret-llei 12\/2012, de 30 de mar\u00e7, pel qual s&#8217;introdueixen diverses mesures tribut\u00e0ries i administratives dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic, com a conseq\u00fc\u00e8ncia del recurs d&#8217;inconstitucionalitat n\u00fam. 3856-2012, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-18T16:19:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"658\" \/>\n\t<meta property=\"og:image:height\" content=\"325\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"&#8220;El Tribunal Constitucional ha anul\u00b7lat l&#8217;amnistia fiscal del 2012&#8221;\",\"datePublished\":\"2017-06-18T16:19:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/\"},\"wordCount\":467,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/fiscalcomptable1_2446638-Copia.jpg\",\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/\",\"name\":\"\\\"El Tribunal Constitucional ha anul\u00b7lat l'amnistia fiscal del 2012\\\" | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/fiscalcomptable1_2446638-Copia.jpg\",\"datePublished\":\"2017-06-18T16:19:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/fiscalcomptable1_2446638-Copia.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/fiscalcomptable1_2446638-Copia.jpg\",\"width\":658,\"height\":325,\"caption\":\"blog assessoria fiscal 1 girona i figueres | RM Assessors\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"&#8220;El Tribunal Constitucional ha anul\u00b7lat l&#8217;amnistia fiscal del 2012&#8221;\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\"El Tribunal Constitucional ha anul\u00b7lat l'amnistia fiscal del 2012\" | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/","og_locale":"en_US","og_type":"article","og_title":"\"El Tribunal Constitucional ha anul\u00b7lat l'amnistia fiscal del 2012\" | RM Assessors","og_description":"La sent\u00e8ncia del Tribunal Constitucional de 8 de juny de 2017, pendent de publicaci\u00f3 en el BOE, ha declarat inconstitucional la disposici\u00f3 addicional primera del Reial decret-llei 12\/2012, de 30 de mar\u00e7, pel qual s&#8217;introdueixen diverses mesures tribut\u00e0ries i administratives dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic, com a conseq\u00fc\u00e8ncia del recurs d&#8217;inconstitucionalitat n\u00fam. 3856-2012, [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2017-06-18T16:19:12+00:00","og_image":[{"width":658,"height":325,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"neorg_US","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"&#8220;El Tribunal Constitucional ha anul\u00b7lat l&#8217;amnistia fiscal del 2012&#8221;","datePublished":"2017-06-18T16:19:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/"},"wordCount":467,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg","articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/","url":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/","name":"\"El Tribunal Constitucional ha anul\u00b7lat l'amnistia fiscal del 2012\" | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg","datePublished":"2017-06-18T16:19:12+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_2446638-Copia.jpg","width":658,"height":325,"caption":"blog assessoria fiscal 1 girona i figueres | RM Assessors"},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-constitucional-ha-anullat-lamnistia-fiscal-del-2012\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"&#8220;El Tribunal Constitucional ha anul\u00b7lat l&#8217;amnistia fiscal del 2012&#8221;"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=7511"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/637"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=7511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=7511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=7511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}