La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal
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Pontificia Universidad Católica del Perú
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Abstract
En el presente trabajo, la autora analiza una obligación de informar recientemente incorporada al ordenamiento español que obliga a toda persona física y jurídica a declarar los bienes y derechos que posea en el extranjero, cuyo incumplimiento conlleva la generación de una ganancia patrimonial en relación con aquellos elementos patrimoniales no declarados que se imputarán al último ejercicio no prescrito.
In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period.
In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period.
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Law, Tax Fraud, Fighting Tax Fraud, Obligation To Inform, Reporting Duties, Capital Gains, The Income Tax, The Limitation Period Prescribed, Fraude fiscal, Lucha contra el fraude, Obligación de informar, Deberes de información, Ganancias patrimoniales, Impuesto sobre la renta de las personas físicas, Prescripción
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