{"id":477,"date":"2022-03-14T09:06:18","date_gmt":"2022-03-14T09:06:18","guid":{"rendered":"https:\/\/www.rubioassessors.com\/?p=477"},"modified":"2022-03-14T09:06:20","modified_gmt":"2022-03-14T09:06:20","slug":"hisenda-modifica-el-model-720-arrel-de-la-sentencia-del-tjue","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=477","title":{"rendered":"Hisenda modifica el model 720 arrel de la sent\u00e8ncia del TJUE"},"content":{"rendered":"\n<p>La sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea, de 27 de gener de 2022 ha establert que determinats aspectes del regim jur\u00eddic associat a l\u2019obligaci\u00f3 de declarar b\u00e9ns i drets situats a l\u2019estranger (model 720) incorren en incompliment de la normativa europea. Es per aix\u00f2 que el passat 10 de mar\u00e7 de 2022 s\u2019ha publicat al BOE canvis normatius en aquest sentit.<\/p>\n\n\n\n<p>Recordem que el model 720 obliga a declarar, entre el 1 de gener i el 31 de mar\u00e7 de cada any, les posicions que tinguin els contribuents espanyols en l\u2019any anterior situats a l\u2019estranger en quan a:<\/p>\n\n\n\n<ul><li>Comptes bancaris situats a l\u2019estranger dels que es siguin titulars, beneficiaris o autoritzats.<\/li><li>T\u00edtols, actius, valors o drets representatius de capital, fons propis o patrimoni de tot tipus d\u2019entitats. Tamb\u00e9 la cessi\u00f3 a tercers de capitals propis dipositats a l\u2019estranger, aix\u00ed com d\u2019assegurances de vida o invalidesa dels que siguin titulars i de les rendes vital\u00edcies o temporals de les que siguin beneficiaris.<\/li><li>Titularitat de b\u00e9ns &nbsp;immobles i drets sobre b\u00e9ns immobles situats a l\u2019estranger.<\/li><li>Monedes virtuals situades a l\u2019estranger.<\/li><\/ul>\n\n\n\n<p>El canvi que s\u2019ha adoptat arrel de la sent\u00e8ncia del TJUE es que s\u2019ha eliminat les sancions espec\u00edfiques que hi havia per aquest model en cas de declarar fora de termini o b\u00e9 que l\u2019administraci\u00f3 fes requeriment perqu\u00e8 havia detectat algun element. Les sancions eren molt desorbitades en comparaci\u00f3 al cas general que determina la llei General Tributaria. Ara, per\u00f2 s\u2019han igualat al casos generals.<\/p>\n\n\n\n<p>L\u2019altre element que havia suscitat queixes per part dels contribuents i assessors fiscals era la imprescriptibilitat. La administraci\u00f3 si detectava elements a l\u2019estranger sense haver presentat el model 720, podia imputar a la declaraci\u00f3 de la renda un guany patrimonial equivalent al valor de l\u2019element detectat i fer-ho en l\u2019\u00faltim any que quedes pendent de prescriure. Per tant, es produ\u00efa una imprescriptibilitat que generava inseguretat jur\u00eddica. Tamb\u00e9 en relaci\u00f3 a aquest guany patrimonial s\u2019ha eliminat la sanci\u00f3 del 150% sobre la base del que s\u2019havia deixat de declarar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea, de 27 de gener de 2022 ha establert que determinats aspectes del regim jur\u00eddic associat a l\u2019obligaci\u00f3 de declarar b\u00e9ns i drets situats a l\u2019estranger (model 720) incorren en incompliment de la normativa europea. Es per aix\u00f2 que el passat 10 de mar\u00e7 de 2022 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hisenda modifica el model 720 arrel de la sent\u00e8ncia del TJUE - 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=477\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisenda modifica el model 720 arrel de la sent\u00e8ncia del TJUE - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"La sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea, de 27 de gener de 2022 ha establert que determinats aspectes del regim jur\u00eddic associat a l\u2019obligaci\u00f3 de declarar b\u00e9ns i drets situats a l\u2019estranger (model 720) incorren en incompliment de la normativa europea. 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