{"id":9030327,"date":"2022-03-16T00:00:03","date_gmt":"2022-03-15T23:00:03","guid":{"rendered":"https:\/\/gremicat.es\/?p=17548"},"modified":"2022-03-16T00:00:03","modified_gmt":"2022-03-15T23:00:03","slug":"el-tribunal-de-justicia-de-la-unio-europea-resol-sobre-el-model-720","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/el-tribunal-de-justicia-de-la-unio-europea-resol-sobre-el-model-720\/","title":{"rendered":"El Tribunal de Just\u00edcia de la Uni\u00f3 Europea resol sobre el Model 720"},"content":{"rendered":"

El 31 de mar\u00e7 finalitza el termini per a presentar el model 720 per a informar dels b\u00e9ns que es tenen a l’estranger. <\/span><\/p>\n

<\/div>\n

El Govern haur\u00e0 d’aprovar una nova configuraci\u00f3 aplicable al model 720<\/strong><\/h2>\n

 <\/p>\n

El Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE)\u00a0en 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’incompliment de l’obligaci\u00f3 de declarar els b\u00e9ns i drets a l’estranger 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.<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

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, <\/span>el termini reglamentari del qual de presentaci\u00f3 respecte de l’exercici 2021, es va obrir el passat dia 1 de gener de 2022 i finalitza el pr\u00f2xim 31 de mar\u00e7 de 2022.<\/strong> El pronunciament t\u00e9 associades importants implicacions materials i requereix l’an\u00e0lisi de cada cas concret.<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

L’informem que una desitjada i important <\/span>sent\u00e8ncia de 27 de gener de 2022 en l’assumpte C-788-19<\/span><\/a>, que suposa una garrotada europea al sistema tributari espanyol, el Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE)\u00a0afirma que el model 720, que obliga les persones a declarar b\u00e9ns i drets situats a l’estranger, i el sistema de sancions derivat d’aquest, s\u00f3n contraris al Dret de la Uni\u00f3. <\/strong><\/span><\/p>\n

Per a la just\u00edcia europea, Espanya imposa sancions excessives<\/strong> als ciutadans que incompleixin amb aquesta obligaci\u00f3 o cometin fallades en les seves declaracions, atemptant contra el principi de llibertat de moviment de capitals.<\/strong> <\/span><\/p>\n

Les mesures antifrau, dicten els magistrats, s\u00f3n desproporcionades per al fi perseguit i creen un perjudici excessiu per als ciutadans. A m\u00e9s, considera que no \u00e9s l\u00edcit que la norma generi una situaci\u00f3 d’imprescriptibilitat en relaci\u00f3 amb els b\u00e9ns i drets a l’estranger nom\u00e9s per incomplir una obligaci\u00f3 formal.\u00a0<\/strong><\/span><\/p>\n

 <\/p>\n

L’OBLIGACI\u00d3 DE DECLARAR B\u00c9NS I DRETS A l’ESTRANGER\u00a0<\/strong><\/p>\n

La Llei General Tribut\u00e0ria regula l’obligaci\u00f3 dels residents a Espanya de presentar anualment una declaraci\u00f3 informativa sobre els seus b\u00e9ns i drets a l’estranger (Model 720). <\/strong><\/p>\n

En concret, s’ha d’informar sobre comptes en entitats financeres, valors (participacions i accions en entitats), assegurances de vida o invalidesa, rendes vital\u00edcies i temporals i, finalment, b\u00e9ns i drets immobiliaris. <\/span><\/p>\n

Aquests b\u00e9ns i drets (la seva tinen\u00e7a i la variaci\u00f3 del seu valor) s’han de declarar si s’aconsegueixen uns certs llindars<\/strong> i tamb\u00e9 s’han de declarar les baixes dels b\u00e9ns i drets declarats en anys anteriors. Tot aix\u00f2, amb unes certes excepcions regulades en la normativa.<\/span>\u00a0<\/span><\/p>\n

La falta de presentaci\u00f3 de la declaraci\u00f3 o la presentaci\u00f3 extempor\u00e0nia<\/strong> o amb dades falses o inexactes, pot implicar dos tipus de conseq\u00fc\u00e8ncies:<\/strong><\/span>\u00a0<\/strong><\/p>\n

    \n
  1. D’una banda, unes sancions “formals” (a ra\u00f3 de 5.000 o 100 euros per dada o conjunt de dades amb un m\u00ednim de 10.000 o 1.500 euros<\/strong>), segons si la declaraci\u00f3 no es presenta o es presenta incorrectament, o b\u00e9 es presenta fora de termini.<\/span>\n

    <\/span><\/li>\n

  2. D’altra banda, les lleis de l’IRPF i de l’Impost de societats estableixen que, quan la declaraci\u00f3 es presenta tard o no es presenta, el valor dels b\u00e9ns i drets s’imputar\u00e0 com a increment de patrimoni o renda no declarats<\/strong>, tret que es provi que van ser adquirits amb rendes declarades o b\u00e9 quan el subjecte no era resident. En aquests casos, a m\u00e9s, es pot imposar una sanci\u00f3 del 150% sobre la quota resultant d’aquesta imputaci\u00f3.<\/strong><\/span>
    \n<\/strong><\/li>\n<\/ol>\n

    EL PRONUNCIAMENT DEL\u00a0TJUE<\/strong><\/p>\n

    Al novembre de 2015, la Comissi\u00f3 Europea va iniciar un procediment d’infracci\u00f3 contra Espanya<\/strong> (2014\/4330) en relaci\u00f3 amb el Model 720, seguit d’un dictamen motivat de febrer de 2017. Finalment, va interposar un recurs davant el\u00a0TJUE\u00a0a l’octubre de 2019<\/strong> (assumpte-C788\/19), en el qual va sol\u00b7licitar que es declar\u00e9s que Espanya havia incomplert les llibertats fonamentals del Tractat de Funcionament de la Uni\u00f3 Europea i de l’Acord de l’Espai Econ\u00f2mic Europeu.<\/strong><\/span>\u00a0<\/strong><\/p>\n

    En la seva sent\u00e8ncia, el\u00a0TJUE\u00a0ha concl\u00f2s en el sentit defensat per la Comissi\u00f3 Europea i afirma que Espanya ha incomplert les obligacions que li incumbeixen en virtut del principi de lliure circulaci\u00f3 de capitals pels seg\u00fcents motius:<\/strong><\/span>\u00a0<\/strong><\/p>\n

      \n
    1. Perqu\u00e8 l’incompliment o compliment imperfecte o extemporani de l’obligaci\u00f3 comporta la tributaci\u00f3 de les rendes no declarades sense possibilitat que el subjecte s’empari en la prescripci\u00f3 guanyada.<\/strong><\/span>\n

      <\/strong><\/li>\n

    2. Perqu\u00e8 sanciona aquest comportament amb una sanci\u00f3 del 150% de la quota corresponent a aquesta imputaci\u00f3 de rendes no declarades<\/strong>, que a m\u00e9s es pot acumular amb les multes de quantia fixa.<\/span>\n

      <\/span><\/li>\n

    3. Finalment, perqu\u00e8 sanciona aquests incompliments amb multes fixes no limitades que no guarden proporci\u00f3 amb les sancions previstes en un context purament nacional.<\/strong><\/span>\u00a0<\/strong><\/li>\n<\/ol>\n

       <\/p>\n

      En suport d’aquestes conclusions, el\u00a0TJUE\u00a0afirma:\u00a0<\/strong><\/p>\n

        \n
      1. Que, encara que la legislaci\u00f3 pot estar justificada<\/strong> per a garantir l’efic\u00e0cia del control fiscal i la lluita contra el frau, va m\u00e9s enll\u00e0 del necessari.<\/strong>\n

        <\/span><\/li>\n

      2. Que el mer fet que un resident tingui b\u00e9ns o drets a l’estranger no pot fonamentar una presumpci\u00f3 general de frau o evasi\u00f3 fiscal<\/strong>. A m\u00e9s, una norma que presumeix l’exist\u00e8ncia d’un comportament fraudulent sol per no complir els requisits que la pr\u00f2pia norma estableix, sense possibilitat de destruir aquesta presumpci\u00f3, va m\u00e9s enll\u00e0 del necessari per a l’objectiu indicat.\n

        <\/span><\/li>\n

      3. A m\u00e9s, encara que la invocaci\u00f3 de la prescripci\u00f3 quant a l’adquisici\u00f3 dels b\u00e9ns i drets no obsta al possible frau, no \u00e9s admissible que l’Administraci\u00f3 pot q\u00fcestionar prescripcions ja consumades, perqu\u00e8 aix\u00f2 vulnera el principi de seguretat jur\u00eddica.<\/strong> Encara que \u00e9s l\u00edcit que el legislador reguli una prescripci\u00f3 ampliada en determinats casos, no \u00e9s v\u00e0lid que l’Administraci\u00f3 tribut\u00e0ria pugui actuar sense limitaci\u00f3 temporal,<\/strong> m\u00e9s encara quan aix\u00f2 s’estableix per a casos de mers incompliments d’una obligaci\u00f3 formal.\n

        <\/span><\/li>\n<\/ol>\n

        IMPLICACIONS DE LA SENT\u00c8NCIA\u00a0<\/b><\/p>\n

        L’esperada sent\u00e8ncia del\u00a0TJUE\u00a0implica que a partir d’ara no es podran imposar les sancions descrites ni es produir\u00e0 tampoc l’efecte d’imprescriptibilitat.<\/strong> La sent\u00e8ncia no afecta a l’obligaci\u00f3 pr\u00f2piament dita de presentar el model 720, que haur\u00e0 de continuar complint-se, en el seu cas.<\/span><\/p>\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,<\/span> el termini reglamentari del qual de presentaci\u00f3 respecte de l’exercici 2021, es va obrir el passat dia 1 de gener de 2022 i finalitza el pr\u00f2xim 31 de mar\u00e7 de 2022.<\/strong> Des d’Hisenda han informat que modificaran aquest model abans del 31 mar\u00e7, per la qual cosa caldr\u00e0 parar esment al que ocorri durant els dos pr\u00f2xims mesos.\u00a0<\/span><\/p>\n

        Finalment, caldr\u00e0 esperar per a veure i analitzar les conseq\u00fc\u00e8ncies d’aquesta sent\u00e8ncia, per\u00f2 la mateixa obre la porta a recuperar els diners de les sancions, es recorreguessin o no i fins i tot si el termini ha prescrit.<\/strong><\/span>\u00a0<\/strong><\/p>\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 rectificaci\u00f3 d’autoliquidacions i devoluci\u00f3 d’ingressos indeguts<\/strong>. En determinades situacions, tamb\u00e9 obriria la porta al llit de responsabilitat patrimonial de l’Estat.<\/span>\u00a0<\/span><\/p>\n

        Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal.<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

        El 31 de mar\u00e7 finalitza el termini per a presentar el model 720 per a informar dels b\u00e9ns que es …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nEl Tribunal de Just\u00edcia de la Uni\u00f3 Europea resol sobre el Model 720 - gremicat<\/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.gremicat.es\/ca\/el-tribunal-de-justicia-de-la-unio-europea-resol-sobre-el-model-720\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal de Just\u00edcia de la Uni\u00f3 Europea resol sobre el Model 720 - 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