{"id":163,"date":"2017-08-30T09:29:53","date_gmt":"2017-08-30T09:29:53","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=163"},"modified":"2018-12-16T10:51:25","modified_gmt":"2018-12-16T10:51:25","slug":"els-model-720-i-les-seves-sancions","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=163","title":{"rendered":"Els model 720 i les seves sancions"},"content":{"rendered":"<p style=\"text-align: justify;\">La llei 7\/2012 de 29 d&#8217;octubre, va suposar l&#8217;obligaci\u00f3 d&#8217;informar dels b\u00e9n i drets situats a l&#8217;estranger. Des del 2013, entre el dia 1 de gener i el 31 de mar\u00e7 de cada any, els residents fiscals a Espanya han de presentar respecte a l&#8217;exercici anterior, informaci\u00f3 sobre el seg\u00fcents elements que es trobin a l&#8217;estranger:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Comptes en entitats financeres<\/li>\n<li>Valors, drets, assegurances i rendes<\/li>\n<li>B\u00e9ns immobles i drets reals sobre aquests<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Aquesta informaci\u00f3n s&#8217;ha de presentar a trav\u00e9s del conegut com a model 720. Aquesta model ha vingut acompanyat de sancions que han estat objecte de pol\u00e9mica. Per una banda, tenim les sancions per presentar fora de termini o amb dades inexactes el model 720. Aquestes sancions van dels 100 euros per cada dada, amb un m\u00ed\u00adnim de 1.500 euros, si es presenta de forma volunt\u00e0ria, als 5.000 euros per dada, amb un m\u00ed\u00adnim de 10.000 euros, si es Hisenda qui detecta la falta de presentaci\u00f3 del model.<\/p>\n<p style=\"text-align: justify;\">La segona part de les sancions es la que ha generat m\u00e9s pol\u00e9mica. La llei del 7\/2012 va establir que en cas de no presentaci\u00f3 en termini del model 720, s&#8217;imputa un guany patrimonial a la declaraci\u00f3 de la renda. Aquest guany patrimonial, classificat com a no justificat, genera\u00a0 una quota addicional a pagar en renda i t\u00e9 associada una sanci\u00f3 que va fins al 150% de la quota addicional pagada. Es a dir, si tenim un immoble a Andorra que es va adquirir el 2010 per 100.000 euros i en el 2013 no es va presentar el model 720 de l&#8217;exercici 2012, aleshores s&#8217;hauria d&#8217;imputar un guany patrimonial per valor de 100.000 euros a la renda del 2012. Si aquest guany genera una nova quota tributaria de 25.000 euros, el contribuent haur\u00e0 d&#8217;abonar la difer\u00e8ncia entre el que va pagar per la renda del 2012 i els 25.000 euros, i a m\u00e9s li caur\u00e0\u00a0 una sanci\u00f3 de 75.000 euros.<\/p>\n<p style=\"text-align: justify;\">Aquesta sanci\u00f3 del 150% de la quota integra resultant de l&#8217;aplicaci\u00f3 dels guanys patrimonials no justificats ha estat matisada per la Direcci\u00f3 General de Tributs (DGT). En una consulta vinculant publicada el juny del 2017, la DGT ha establert que per aquells casos en que el model 720 es va presentar fora de termini per\u00f3 sense requeriment previ de l&#8217;administraci\u00f3, \u00e9s a dir fe forma voluntria, la sanci\u00f3 a aplicar no \u00e9s la del 150% de la quota, si no que s&#8217;ha d&#8217;aplicar els criteris de l&#8217;article 27 de la Llei General Tributaria que regula els rec\u00e0rrecs per declaracions extempor\u00e0nies (que s\u00f3n el 5%, 10%, 15% i 20% segons els mesos de retard de presentaci\u00f3). Per tant, continuant amb l&#8217;exemple anterior de l&#8217;immoble, si es presenta el model 720 al cap de 5 mesos des de la fi del per\u00ed\u00adode voluntari (\u00e9s a dir el 31 d&#8217;agost del 2013), la sanci\u00f3 seria de 2.500 euros i no de 75.000 euros. Una diferencia considerable.<\/p>\n<p style=\"text-align: justify;\">Per tant, qualsevol contribuent que es vegi en aquesta situaci\u00f3 ha d&#8217;analitzar detingudament en quin punt es troba i quina es la millor forma de procedir per regularitzar la seva situaci\u00f3, i mitigar els costos econ\u00f2mics i legals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La llei 7\/2012 de 29 d&#8217;octubre, va suposar l&#8217;obligaci\u00f3 d&#8217;informar dels b\u00e9n i drets situats a l&#8217;estranger. Des del 2013, entre el dia 1 de gener i el 31 de mar\u00e7 de cada any, els residents fiscals a Espanya han de presentar respecte a l&#8217;exercici anterior, informaci\u00f3 sobre el seg\u00fcents elements que es trobin a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Els model 720 i les seves sancions - Rubi\u00f3 Assessors<\/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.rubioassessors.com\/?p=163\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els model 720 i les seves sancions - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"La llei 7\/2012 de 29 d&#8217;octubre, va suposar l&#8217;obligaci\u00f3 d&#8217;informar dels b\u00e9n i drets situats a l&#8217;estranger. Des del 2013, entre el dia 1 de gener i el 31 de mar\u00e7 de cada any, els residents fiscals a Espanya han de presentar respecte a l&#8217;exercici anterior, informaci\u00f3 sobre el seg\u00fcents elements que es trobin a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rubioassessors.com\/?p=163\" \/>\n<meta property=\"og:site_name\" content=\"Rubi\u00f3 Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-30T09:29:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-12-16T10:51:25+00:00\" \/>\n<meta name=\"author\" content=\"Rubi\u00f3 Assessors\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rubi\u00f3 Assessors\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.rubioassessors.com\/?p=163#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.rubioassessors.com\/?p=163\"},\"author\":{\"name\":\"Rubi\u00f3 Assessors\",\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/person\/c9733992f8780d4771f8435921daeffa\"},\"headline\":\"Els model 720 i les seves sancions\",\"datePublished\":\"2017-08-30T09:29:53+00:00\",\"dateModified\":\"2018-12-16T10:51:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.rubioassessors.com\/?p=163\"},\"wordCount\":525,\"publisher\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#organization\"},\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.rubioassessors.com\/?p=163\",\"url\":\"https:\/\/www.rubioassessors.com\/?p=163\",\"name\":\"Els model 720 i les seves sancions - Rubi\u00f3 Assessors\",\"isPartOf\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#website\"},\"datePublished\":\"2017-08-30T09:29:53+00:00\",\"dateModified\":\"2018-12-16T10:51:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.rubioassessors.com\/?p=163#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.rubioassessors.com\/?p=163\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.rubioassessors.com\/?p=163#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\/\/www.rubioassessors.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Els model 720 i les seves sancions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.rubioassessors.com\/#website\",\"url\":\"https:\/\/www.rubioassessors.com\/\",\"name\":\"Rubi\u00f3 Assessors\",\"description\":\"Serveis de confian\u00e7a\",\"publisher\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.rubioassessors.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.rubioassessors.com\/#organization\",\"name\":\"Rubi\u00f3 Assessors\",\"url\":\"https:\/\/www.rubioassessors.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2018\/06\/logo-rr-05-e1529574777968.png\",\"contentUrl\":\"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2018\/06\/logo-rr-05-e1529574777968.png\",\"width\":237,\"height\":62,\"caption\":\"Rubi\u00f3 Assessors\"},\"image\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/person\/c9733992f8780d4771f8435921daeffa\",\"name\":\"Rubi\u00f3 Assessors\",\"url\":\"https:\/\/www.rubioassessors.com\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Els model 720 i les seves sancions - Rubi\u00f3 Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rubioassessors.com\/?p=163","og_locale":"ca_ES","og_type":"article","og_title":"Els model 720 i les seves sancions - Rubi\u00f3 Assessors","og_description":"La llei 7\/2012 de 29 d&#8217;octubre, va suposar l&#8217;obligaci\u00f3 d&#8217;informar dels b\u00e9n i drets situats a l&#8217;estranger. 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