Castro Bosque, Marina
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Castro Bosque
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Marina
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Derecho
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INARBE. Institute for Advanced Research in Business and Economics
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Publication Open Access Mandatory disclosure rules in Spain(IBFD, 2023) López López, Hugo; Castro Bosque, Marina; Derecho; Zuzenbidea; Institute for Advanced Research in Business and Economics - INARBEIn Spain, the implementation of DAC6 has been carried out through Law 10/2020 of 29 December 2020 (the Law). Specifically, this Law introduces two additional provisions to General Taxation Law 58/2003 of 17 December 2003 that deal with mandatory disclosure rules (MDR) in a broad way. The first provision regulates the disclosure obligation on cross-border tax planning arrangements, whereas the second elaborates on the specific obligations between individuals derived from the former. In addition, such implementation has been completed with certain complementary measures and clarifications included in General Taxation Regulation 1065/2007 of 27 July 2007 Regulation 243/2021 of 6 April 2021 (the Regulation)[5] and three tax disclosure models included in Ministerial Order HAC/342/2021 of 12 April 2021 (the Order). In this sense, it should be noted that - even with the deferral due to the COVID-19 situation provided in Directive 2020/876/EU - the Law is almost a year late passed the implementation deadline established by the Directive. Similarly, both the Regulation and the Order were approved months later and on different dates. In addition, it should be pointed out that ¿ unlike other Member States - Spain has not approved interpretive guidelines to shed some light on many of the questions raised by these new obligations. The only clarification given by the administration is a series of FAQs related to the tax disclosure models that add nothing new of substance. In general lines - and as will be shown in this chapter - the MDR have been implemented in identical terms to DAC6, making constant references to its wording and deviating from it on rare occasions.Publication Open Access La DAC 6 como instrumento para la lucha contra el delito fiscal(Tirant lo Blanch, 2023-08-31) Castro Bosque, Marina; Hucha Celador, Fernando de la; López López, Hugo; Derecho; Zuzenbidea; Institute for Advanced Research in Business and Economics - INARBERecientemente la Directiva (UE) 2018/822 del Consejo de 25 de mayo de 2018 que modifica la Directiva 2011/16/UE (conocida como DAC 6) que obliga a los intermediarios fiscales y, en ocasiones, al propio contribuyente, a notificar a la Administración tributaria ciertos mecanismos transfronterizos de planificación fiscal, ha sido transpuesta a los ordenamientos internos de los Estados miembros --en España a través de la Ley 10/2020, de 29 de diciembre por la que se modifica la Ley 58/2003, de 17 de diciembre, General Tributaria--. El nuevo deber de información obliga a intermediarios financieros y obligados tributarios, a comunicar determinados esquemas que van más allá de la planificación fiscal y podrían llegar a ser calificados como abuso o evasión fiscal y, por lo tanto, merecedores de reproche desde un punto de vista penal. En el presente trabajo los autores identifican y analizan las principales dudas jurídicas que plantea la aplicación de este novedoso régimen de información fiscal cuando del delito contra la hacienda pública se trata. Tras el referido análisis concluyen que la DAC 6 no es un instrumento adecuado para combatir efectivamente el delito contra la Hacienda Pública en los términos tipificados en el artículo 305 del CP.