El régimen tributario y sancionador específico del patrimonio ubicado en el extranjero

Abstract

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.