{"id":9037190,"date":"2024-07-29T11:56:37","date_gmt":"2024-07-29T11:56:37","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037190"},"modified":"2024-07-29T11:57:23","modified_gmt":"2024-07-29T11:57:23","slug":"when-is-it-considered-a-tax-crime","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/when-is-it-considered-a-tax-crime\/","title":{"rendered":"When is it considered a tax crime?"},"content":{"rendered":"\t\t
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If a taxpayer defrauds more than 120,000 euros and the Treasury detects it, he runs the risk of being convicted of a tax crime, since the Treasury must refer the file to the Public Prosecutor’s Office.<\/span><\/p>

We are writing to inform you about a subject of vital importance in the tax field: the crime of tax fraud. This crime is regulated in the title dedicated to crimes against the Public Treasury and Social Security, specifically in article 305.1 of the Organic Law 10\/1995, of November 23, 1995, of the Penal Code (CP).<\/span><\/p>

Below, we would like to detail some essential aspects that you should know to avoid incurring in this serious crime.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Definition of tax crime\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The Criminal Code establishes that a tax crime against the tax authorities is considered a tax crime when the tax benefit unduly obtained or the amount not paid exceeds 120,000 euros in each tax year, or when there is a taxable event that must be settled. This threshold, although high, is crucial to distinguish between a simple administrative error or infraction and a tax offense.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Limits for the European tax authorities\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In the case of the European Inland Revenue, the limit is \u20ac100,000 in a calendar year, according to article 305.3 of the Criminal Code. This means that any fraud exceeding this amount in relation to European taxes will also be considered a tax offense.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Requirements for the configuration of the tax offense\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For a tax crime to be committed, the following requirements must be met simultaneously:<\/span><\/p>

  1. Tax not paid: a tax has not been paid, a withholding has not been made, a refund has been obtained improperly or a tax benefit has been enjoyed that did not correspond.<\/span><\/li>
  2. Intent to defraud: There must be an intention to defraud.<\/span><\/li>
  3. Amount defrauded: The amount defrauded must exceed 120,000 euros per fiscal year and tax.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Action of the Tax Administration: informing the Public Prosecutor's Office.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    When the tax administration detects the possible commission of a tax offense, it must and forward the file, in accordance with Article 250 of Law 58\/2003, of December 17, 2003, General Tax Law (LGT). At this point, if a sanctioning procedure has been initiated, it will be considered concluded when the file is sent to the Public Prosecutor’s Office, without prejudice to the possibility of initiating a new one later.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Penalty proceedings\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    If no crime is found, the tax administration will initiate, if appropriate, an administrative sanctioning procedure based on the facts proven by the courts. This ensures that, in the absence of fraudulent intent, it is not considered a crime even if the fraud exceeds 120,000 euros.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Examples of punishable conduct<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    The Tax Authorities may consider that there is an intention to defraud in cases such as:<\/span><\/p>