{"id":1046,"date":"2021-07-14T15:57:56","date_gmt":"2021-07-14T15:57:56","guid":{"rendered":"https:\/\/www.asesoriacaesar.com\/?p=1046"},"modified":"2021-07-14T15:57:56","modified_gmt":"2021-07-14T15:57:56","slug":"medidas-de-prevencion-y-lucha-contra-el-fraude-fiscal","status":"publish","type":"post","link":"https:\/\/www.asesoriacaesar.com\/en\/medidas-de-prevencion-y-lucha-contra-el-fraude-fiscal\/","title":{"rendered":"Measures to prevent and fight tax fraud"},"content":{"rendered":"

Eighteenth article. Modification of Law 7\/2012, of October 29, modifying tax and budget regulations and adapting financial regulations to intensify actions in the prevention and fight against fraud.<\/strong><\/p>\n

Number 1 of section One, numbers 4 and 5 of section Two, number 1 of section Three are modified and a number 5 is added to the aforementioned section Three, of article 7 of Law 7\/2012, of October 29, modification of tax and budgetary regulations and adaptation of financial regulations for the intensification of actions in the prevention and fight against fraud, which are drawn up as follows:<\/p>\n

<< \u00ab1. Operations in which any of the intervening parties act as an entrepreneur or professional, with an amount equal to or greater than 1,000 euros or its equivalent in foreign currency, may not be paid in cash.<\/p>\n

However, the aforementioned amount will be 10,000 euros or its equivalent in foreign currency when the payer is a natural person who justifies that he does not have his tax domicile in Spain and does not act as an entrepreneur or professional. \"<\/p>\n

\"4. The basis of the sanction will be the amount paid in cash in operations of an amount equal to or greater than 1,000 euros or 10,000 euros, or its co-value in foreign currency, depending on each of the cases referred to in number 1 of the Section One, respectively.<\/p>\n

5. The sanction will consist of a proportional pecuniary fine of 25 percent of the base of the sanction provided for in the previous number, unless there is a case of reduction of the sanction referred to in number 5 of section Three of this article. \"<\/p>\n

\"1. The sanctioning procedure will be governed, with the specialties provided for in this article, by the provisions of Title IV of Law 39\/2015, of October 1, of the Common Administrative Procedure of Public Administrations, Chapter III of the Preliminary Title of the Law 40\/2015, of October 1, on the Legal Regime of the Public Sector, as well as the regulatory provisions that develop the previous laws.<\/p>\n

Notwithstanding the foregoing, the regime of notifications in said procedures will be that provided for in section 3 of Chapter II of Title III of General Tax Law 58\/2003, of December 17. \"<\/p>\n

\"5. In the processing of the referred sanctioning procedure, the following specialties will govern:<\/p>\n

a) The head of the competent body to resolve will designate the instructor, who will proceed at the beginning of the sanctioning procedure and formulate the resolution proposal.<\/p>\n

b) When, at the time of initiating the sanctioning procedure, the elements that allow the formulation of a resolution proposal are in the power of the competent body, this will be incorporated into the initiation agreement.<\/p>\n

c) The hearing procedure prior to the proposed resolution referred to in article 82 of Law 39\/2015, of October 1, on the Common Administrative Procedure of Public Administrations will be dispensed with.<\/p>\n

d) Once the resolution proposal has been notified, the voluntary payment by the presumed responsible party at any time prior to the notification of the resolution will imply the termination of the procedure with the following consequences:<\/p>\n

1. \u00b0 The reduction of 50 percent of the amount of the sanction, without the reductions provided for in article 85 of Law 39\/2015, of October 1, of the Common Administrative Procedure of Public Administrations being applicable.<\/p>\n

2. The waiver to formulate allegations. In the event that they were formulated, they will be considered as not presented.<\/p>\n

3. The termination of the procedure, without the need to issue an express resolution, on the day the payment is made.<\/p>\n

4. \u00b0 The exhaustion of the administrative procedure, being appealable only before the contentious-administrative jurisdictional order.<\/p>\n

The filing of a contentious-administrative appeal will mean the loss of the reduction applied, which will be required without further formality than notification to the interested party.<\/p>\n

5. \u00b0 The term to file the contentious-administrative appeal will begin the day after the one in which the payment takes place.<\/p>\n

e) The maximum period in which the express resolution should be notified will be six months from the date of the initiation agreement.<\/p>\n

f) The procedure may be initiated despite the circumstance referred to in article 63.3 of Law 39\/2015, of October 1, on the Common Administrative Procedure of public Administrations. \u00bb>><\/p>","protected":false},"excerpt":{"rendered":"

Eighteenth article. Modification of Law 7\/2012, of October 29, modifying tax and budget regulations and adapting financial regulations to intensify actions in the prevention and fight against fraud. Number 1 of section One, numbers 4 and 5 of section ... are modified. Read more »<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1046","post","type-post","status-publish","format-standard","hentry","category-novedades"],"yoast_head":"\nMedidas de prevenci\u00f3n y lucha contra el fraude fiscal - Caesar - Asesores - Abogados<\/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.asesoriacaesar.com\/en\/medidas-de-prevencion-y-lucha-contra-el-fraude-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Medidas de prevenci\u00f3n y lucha contra el fraude fiscal - Caesar - Asesores - Abogados\" \/>\n<meta property=\"og:description\" content=\"Art\u00edculo decimoctavo. 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