Arbitrariedades y excesos jurídicos en la Declaración Informativa de Bienes en el Extranjero

Abstract

In the context of last years’ economic crisis and budget shortfall, the Spanish Government has taken several measures—some of them hasty and scarcely thought about. Among them, it is worthwhile mentioning the obligation to declare the ownership of assets and rights located abroad. This obligation has drawn strong criticism and raised serious doubts upon its constitutionality and its compatibility with European law.
In this article, we seek to explore the nature of the so-called “material” or “substantial” legal consequences of the breach of the duty to declare (the ownership of assets and rights located abroad). We conclude that these consequences are just additional penalties to those already established by the law. We also report a defective legal technique and other aspects of the declaration’s legal framework that will probably be stricken down by the courts.