{"id":646,"date":"2014-05-27T00:00:00","date_gmt":"2014-05-27T00:00:00","guid":{"rendered":"http:\/\/public.kiboserver.com\/perezdevargas\/publicacion-en-el-boletin-oficial-del-estado-boe-del-convenio-para-evitar-la-doble-imposicion-cdi-entre-espana-y-chipre\/"},"modified":"2022-02-25T17:03:01","modified_gmt":"2022-02-25T17:03:01","slug":"convenio-doble-imposicion-cdi-espana-chipre","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/convenio-doble-imposicion-cdi-espana-chipre\/","title":{"rendered":"Publicaci\u00f3n en el Bolet\u00edn Oficial del Estado (BOE) del convenio para evitar la doble imposici\u00f3n (CDI) entre Espa\u00f1a y Chipre."},"content":{"rendered":"<p>\u00abEl d\u00eda 26 de mayo se ha publicado en el BOE el Convenio para evitar la doble imposici\u00f3n entre Espa\u00f1a y Chipre y entra en vigor el d\u00eda 28 de mayo\u00bb<\/p>\n<p><!--more--><\/p>\n<p>La Republica de Chipre figura en el listado que establece el art\u00edculo 1 del Real Decreto 1080\/1991, de 5 de julio, por el que se determinan los pa\u00edses o territorios que tienen la consideraci\u00f3n de para\u00edso fiscal para Espa\u00f1a. El art\u00edculo 2 de dicho Real Decreto dispone que aquellos pa\u00edses que figuren en dicho listado, pero que firmen con Espa\u00f1a un acuerdo de intercambio de informaci\u00f3n en materia tributaria o un Convenio para evitar la doble imposici\u00f3n con cl\u00e1usula de intercambio de informaci\u00f3n dejar\u00e1n de tener la consideraci\u00f3n de para\u00edsos fiscales en el momento en que dichos convenios o acuerdos entren en vigor.<\/p>\n<p>Pues bien, el art\u00edculo 25 del CDI publicado el 26 de mayo contiene una cl\u00e1usula de intercambio de informaci\u00f3n. Por dicho motivo, no cabe duda de que Chipre dejar\u00e1 de tener la consideraci\u00f3n de para\u00edso fiscal desde el d\u00eda 28 de mayo de 2014.<\/p>\n<p>Hemos de tener en cuenta que Chipre pertenece a la Uni\u00f3n Europea y como tal ha asumido diversos convenios y le son de aplicaci\u00f3n las directivas europeas. Pues bien, en varias de estas directivas existen obligaciones de intercambio de informaci\u00f3n similares a las que dispone la cl\u00e1usula del Convenio publicado. Por ello, cabe opinar que, aunque no estuviera en vigor el CDI publicado en el BOE, tampoco cab\u00eda considerar a Chipre para\u00edso fiscal. Ahora bien, puesto que la Direcci\u00f3n General de Tributos no ha emitido ninguna Resoluci\u00f3n en la que expresamente diga que Chipre no es para\u00edso fiscal, no se pod\u00eda aseverar con absoluta certeza y seguridad la no consideraci\u00f3n de Chipre como para\u00edso fiscal. Sin embargo, el hecho de que entre en vigor el CDI elimina cualquier duda al respecto.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Marbella, a 27 de mayo de 2014.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Jos\u00e9 Castellano Fern\u00e1ndez<\/p>\n<p>P\u00e9rez de Vargas Abogados.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00abEl d\u00eda 26 de mayo se ha publicado en el BOE el Convenio para evitar la doble imposici\u00f3n entre Espa\u00f1a [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"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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