{"id":2425,"date":"2019-08-16T10:29:14","date_gmt":"2019-08-16T10:29:14","guid":{"rendered":"https:\/\/perezdevargas.es\/?p=2425"},"modified":"2022-02-25T17:05:48","modified_gmt":"2022-02-25T17:05:48","slug":"directiva-2018-822-de-25-de-mayo-de-2018-se-incrementan-las-obligaciones-de-informacion-en-el-ambito-de-la-fiscalidad-transfronteriza","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/directiva-2018-822-de-25-de-mayo-de-2018-se-incrementan-las-obligaciones-de-informacion-en-el-ambito-de-la-fiscalidad-transfronteriza\/","title":{"rendered":"Directiva 2018\/822 de 25 de mayo de 2018: se incrementan las obligaciones de informaci\u00f3n en el \u00e1mbito de la fiscalidad transfronteriza."},"content":{"rendered":"<p>El 5 de junio de 2018 se public\u00f3 la Directiva 2018\/822 del Consejo\u00a0 que modifica la Directiva 2011\/16\/UE en lo que se refiere al intercambio autom\u00e1tico y obligatorio de informaci\u00f3n en el \u00e1mbito de la fiscalidad en relaci\u00f3n con los mecanismos transfronterizos sujetos a comunicaci\u00f3n de informaci\u00f3n. Dicha Directiva debe estar transpuesta antes del 31 de diciembre del presente 2019 y deber\u00e1 aplicarse a partir del 1 de julio de 2020.<\/p>\n<p>Los mecanismos u operaciones transfronterizas a los que se refiere la Directiva son aqu\u00e9llos en los que concurren algunas de las se\u00f1as distintivas que se definen en la Directiva que suponen una indicaci\u00f3n de riesgo potencial de elusi\u00f3n fiscal y que determinan que deban ser objeto de comunicaci\u00f3n a la administraci\u00f3n tributaria.<\/p>\n<p>En el anteproyecto de ley para la transposici\u00f3n de la Directiva se introducen nuevas obligaciones tributarias. Destacamos las obligaciones de los que la Directiva y el anteproyecto denomina intermediarios financieros que participen en la creaci\u00f3n de esquemas transfronterizos de planificaci\u00f3n fiscal \u201cagresiva\u201d para sus clientes de informar a la administraci\u00f3n tributaria sobre tales esquemas.\u00a0 Dichos intermediarios podr\u00e1n ser desde abogados y asesores fiscales hasta entidades de inversi\u00f3n y bancos.\u00a0 Se establecer\u00e1 tambi\u00e9n en la ley los datos que el intermediario financiero no estar\u00e1 obligado a informar por concurrir en \u00e9l el deber de secreto profesional.<\/p>\n<p>El incumplimiento de las sanciones que imponga la norma podr\u00e1 conllevar sanciones econ\u00f3micas.<\/p>\n<p>En definitiva, la Directiva 2018\/822 obliga a los estados miembros de la Uni\u00f3n Europea a regular en sus ordenamientos internos obligaciones formales de comunicaci\u00f3n a la administraci\u00f3n tributaria en aquellos supuestos en los que un determinado esquema fiscal transfronterizo pueda tener por finalidad la elusi\u00f3n fiscal.<\/p>\n<p>Nota.- Art\u00edculo publicado en el d\u00eda de hoy en diario EuroWeekly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 5 de junio de 2018 se public\u00f3 la Directiva 2018\/822 del Consejo\u00a0 que modifica la Directiva 2011\/16\/UE en lo [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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