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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/68307
El régimen tributario y sancionador específico del patrimonio ubicado en el extranjero
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[spa] En el marco de las disposiciones encaminadas a estimular la regularización fiscal aprobada en el 2012 en relación con determinado patrimonio radicado en el extranjero se estableció un régimen especial, tributario y sancionador, respecto de las ganancias no justificadas de patrimonio vinculadas a dichos bienes y derechos que ha venido, en la práctica, a dificultar su declaración extemporánea. El objeto de este trabajo es analizar las vías interpretativas por las que eventualmente se pudiera defender que una regularización espontánea extemporánea de tales patrimonios permitiría excluir la aplicación de este régimen especial y examinar, en relación con el mismo, su compatibilidad con el Derecho constitucional y con el Derecho de la UE.
[eng] As part of the provisions passed in 2012 to encourage voluntary disclosure returns of some abroad assets, a special tax and penalty system was established. In practice, this specific scheme about unjustified capital gains taxation have difficult, from then, a late disclosure of these assets. The purpose of this paper is to analyze the interpretive ways in which eventually could argue that an extemporaneous and spontaneous disclosure of such assets would exclude the application of this special scheme and examine, in connection therewith, its compatibility with the constitutional law and the EU law.
[eng] As part of the provisions passed in 2012 to encourage voluntary disclosure returns of some abroad assets, a special tax and penalty system was established. In practice, this specific scheme about unjustified capital gains taxation have difficult, from then, a late disclosure of these assets. The purpose of this paper is to analyze the interpretive ways in which eventually could argue that an extemporaneous and spontaneous disclosure of such assets would exclude the application of this special scheme and examine, in connection therewith, its compatibility with the constitutional law and the EU law.
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ROZAS VALDÉS, José Andrés. El régimen tributario y sancionador específico del patrimonio ubicado en el extranjero. Revista Técnica Tributaria. 2015. Vol. 109, num. 65-96. ISSN 0214-6010. [consulted: 11 of October of 2026]. Available at: https://hdl.handle.net/2445/68307