{"id":1498,"date":"2019-04-08T11:39:37","date_gmt":"2019-04-08T10:39:37","guid":{"rendered":"http:\/\/main-legal.com\/?p=1498"},"modified":"2019-04-08T11:39:37","modified_gmt":"2019-04-08T10:39:37","slug":"inspeccion-fraude-fiscal-patrimonios-relevantes","status":"publish","type":"post","link":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/","title":{"rendered":"El intercambio de informaci\u00f3n, el mejor aliado de Hacienda contra los &#8220;patrimonios relevantes&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\">El diario <a href=\"http:\/\/www.expansion.com\/juridico\/opinion\/2019\/04\/05\/5ca78986268e3e492d8b4595.html\"><strong><em>Expansi\u00f3n<\/em><\/strong><\/a> publica un art\u00edculo de <strong><a href=\"https:\/\/main-legal.com\/staff-member\/cristina-cruz\/\">Cristina Cruz<\/a><\/strong>, Socio de Main Legal, en el que pone de manifiesto el inter\u00e9s de Hacienda en los grandes patrimonios dentro de sus inspecciones, sobre todo los que se encuentran m\u00e1s all\u00e1 de las fronteras espa\u00f1olas. Una vez m\u00e1s, el Plan Anual de Control Tributario y Aduanero de la Agencia Tributaria para 2019 ha sido el que ha marcado este camino ya que, seg\u00fan advierte Cruz, a lo largo de\u00a02019 se ampliar\u00e1 el n\u00famero de contribuyentes de este tipo propuestos para inspecci\u00f3n cre\u00e1ndose incluso, en el seno de la ONIF (Oficina Nacional de Investigaci\u00f3n del Fraude), la Unidad Central de Coordinaci\u00f3n de Control de lo que denominan &#8220;Patrimonios Relevantes&#8221;.<\/p>\n<p style=\"text-align: justify;\">&#8220;En nuestro pa\u00eds, siempre se ha asociado la tenencia de activos en el extranjero con el fraude fiscal, aunque no necesariamente tiene por qu\u00e9 ser as\u00ed, pero lo que parece evidente es que, en la actualidad, los contribuyentes cuyo patrimonio se encuentra deslocalizado, tienen m\u00e1s posibilidad de sufrir una inspecci\u00f3n tributaria&#8221;, afirma nuestro Socio en su art\u00edculo.<\/p>\n<p style=\"text-align: justify;\">El intercambio de informaci\u00f3n con otros pa\u00edses es una de claves que utiliza la Agencia Tributaria para poder descubrir a los posibles infractores. Cruz apunta a que ya se han iniciado\u00a0numerosas inspecciones tributarias basadas en ese intercambio y que esos trabajos se seguir\u00e1n desarrollando durante todo 2019.<\/p>\n<p style=\"text-align: justify;\">&#8220;Esta informaci\u00f3n sirve a la Agencia Tributaria, no solo para descubrir a los residentes en Espa\u00f1a que no declaran sus activos en el extranjero, sino para detectar cualquier discrepancia entre la informaci\u00f3n obtenida y la declarada por los propios contribuyentes (por ejemplo, a trav\u00e9s del Modelo 720) lo que podr\u00eda dar lugar al inicio de actuaciones de comprobaci\u00f3n contra cualquier contribuyente que habiendo declarado todos sus activos en el exterior, hubiera cometido cualquier error en la cumplimentaci\u00f3n de sus declaraciones&#8221;, explica Cruz.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.expansion.com\/juridico\/opinion\/2019\/04\/05\/5ca78986268e3e492d8b4595.html\">Si quieres leer el art\u00edculo completo, pulsa aqu\u00ed<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El diario Expansi\u00f3n publica un art\u00edculo de Cristina Cruz, Socio de Main Legal, en el que pone de manifiesto el inter\u00e9s de Hacienda en los grandes patrimonios dentro de sus inspecciones, sobre todo los que se encuentran m\u00e1s all\u00e1 de las fronteras espa\u00f1olas. Una vez m\u00e1s, el Plan Anual de Control Tributario y Aduanero de&hellip;<\/p>\n","protected":false},"author":14,"featured_media":1500,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,54],"tags":[46,23,27,90,40,89,42],"post_series":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Inspecci\u00f3n | Fraude Fiscal | Patrimonios Relevantes | Main Legal<\/title>\n<meta name=\"description\" content=\"Art\u00edculo sobre el inter\u00e9s de Haciendo en potenciar la inspecci\u00f3n de patrimonios relevantes, sobre todo los situados fuera de nuestras fronteras\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inspecci\u00f3n | Fraude Fiscal | Patrimonios Relevantes | Main Legal\" \/>\n<meta property=\"og:description\" content=\"Art\u00edculo sobre el inter\u00e9s de Haciendo en potenciar la inspecci\u00f3n de patrimonios relevantes, sobre todo los situados fuera de nuestras fronteras\" \/>\n<meta property=\"og:url\" content=\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\" \/>\n<meta property=\"og:site_name\" content=\"Main Legal\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-08T10:39:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/main-legal.com\/wp-content\/uploads\/2019\/04\/Expansi\u00f3nCristinaCruz08042019.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1014\" \/>\n\t<meta property=\"og:image:height\" content=\"1379\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"NELIUM\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@mainlegal\" \/>\n<meta name=\"twitter:site\" content=\"@mainlegal\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"NELIUM\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\"},\"author\":{\"name\":\"NELIUM\",\"@id\":\"https:\/\/main-legal.com\/#\/schema\/person\/7f98f70dd73d5aa9468d48da2a1b9cd5\"},\"headline\":\"El intercambio de informaci\u00f3n, el mejor aliado de Hacienda contra los &#8220;patrimonios relevantes&#8221;\",\"datePublished\":\"2019-04-08T10:39:37+00:00\",\"dateModified\":\"2019-04-08T10:39:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\"},\"wordCount\":349,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/main-legal.com\/#organization\"},\"keywords\":[\"Cristina Cruz\",\"Fiscal\",\"fraude fiscal\",\"inspecci\u00f3n\",\"Main Legal\",\"Patrimonios relevantes\",\"Tax\"],\"articleSection\":[\"Fiscal\",\"Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\",\"url\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\",\"name\":\"Inspecci\u00f3n | Fraude Fiscal | Patrimonios Relevantes | Main Legal\",\"isPartOf\":{\"@id\":\"https:\/\/main-legal.com\/#website\"},\"datePublished\":\"2019-04-08T10:39:37+00:00\",\"dateModified\":\"2019-04-08T10:39:37+00:00\",\"description\":\"Art\u00edculo sobre el inter\u00e9s de Haciendo en potenciar la inspecci\u00f3n de patrimonios relevantes, sobre todo los situados fuera de nuestras fronteras\",\"breadcrumb\":{\"@id\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/main-legal.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El intercambio de informaci\u00f3n, el mejor aliado de Hacienda contra los &#8220;patrimonios relevantes&#8221;\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/main-legal.com\/#website\",\"url\":\"https:\/\/main-legal.com\/\",\"name\":\"Main Legal\",\"description\":\"Abogados Fiscalistas\",\"publisher\":{\"@id\":\"https:\/\/main-legal.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/main-legal.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/main-legal.com\/#organization\",\"name\":\"Main Legal\",\"url\":\"https:\/\/main-legal.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/main-legal.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/main-legal.com\/wp-content\/uploads\/2017\/01\/MainLegal-logo-e1484583485498.png\",\"contentUrl\":\"https:\/\/main-legal.com\/wp-content\/uploads\/2017\/01\/MainLegal-logo-e1484583485498.png\",\"width\":746,\"height\":292,\"caption\":\"Main Legal\"},\"image\":{\"@id\":\"https:\/\/main-legal.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/twitter.com\/mainlegal\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/main-legal.com\/#\/schema\/person\/7f98f70dd73d5aa9468d48da2a1b9cd5\",\"name\":\"NELIUM\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/main-legal.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/bdf111b013ec6d5544507ffd68b8e01e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/bdf111b013ec6d5544507ffd68b8e01e?s=96&d=mm&r=g\",\"caption\":\"NELIUM\"},\"url\":\"https:\/\/main-legal.com\/en\/author\/nelium\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inspecci\u00f3n | Fraude Fiscal | Patrimonios Relevantes | Main Legal","description":"Art\u00edculo sobre el inter\u00e9s de Haciendo en potenciar la inspecci\u00f3n de patrimonios relevantes, sobre todo los situados fuera de nuestras fronteras","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:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/","og_locale":"en_US","og_type":"article","og_title":"Inspecci\u00f3n | Fraude Fiscal | Patrimonios Relevantes | Main Legal","og_description":"Art\u00edculo sobre el inter\u00e9s de Haciendo en potenciar la inspecci\u00f3n de patrimonios relevantes, sobre todo los situados fuera de nuestras fronteras","og_url":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/","og_site_name":"Main Legal","article_published_time":"2019-04-08T10:39:37+00:00","og_image":[{"width":1014,"height":1379,"url":"https:\/\/main-legal.com\/wp-content\/uploads\/2019\/04\/Expansi\u00f3nCristinaCruz08042019.jpg","type":"image\/jpeg"}],"author":"NELIUM","twitter_card":"summary_large_image","twitter_creator":"@mainlegal","twitter_site":"@mainlegal","twitter_misc":{"Written by":"NELIUM","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#article","isPartOf":{"@id":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/"},"author":{"name":"NELIUM","@id":"https:\/\/main-legal.com\/#\/schema\/person\/7f98f70dd73d5aa9468d48da2a1b9cd5"},"headline":"El intercambio de informaci\u00f3n, el mejor aliado de Hacienda contra los &#8220;patrimonios relevantes&#8221;","datePublished":"2019-04-08T10:39:37+00:00","dateModified":"2019-04-08T10:39:37+00:00","mainEntityOfPage":{"@id":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/"},"wordCount":349,"commentCount":0,"publisher":{"@id":"https:\/\/main-legal.com\/#organization"},"keywords":["Cristina Cruz","Fiscal","fraude fiscal","inspecci\u00f3n","Main Legal","Patrimonios relevantes","Tax"],"articleSection":["Fiscal","Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/","url":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/","name":"Inspecci\u00f3n | Fraude Fiscal | Patrimonios Relevantes | Main Legal","isPartOf":{"@id":"https:\/\/main-legal.com\/#website"},"datePublished":"2019-04-08T10:39:37+00:00","dateModified":"2019-04-08T10:39:37+00:00","description":"Art\u00edculo sobre el inter\u00e9s de Haciendo en potenciar la inspecci\u00f3n de patrimonios relevantes, sobre todo los situados fuera de nuestras fronteras","breadcrumb":{"@id":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/main-legal.com\/en\/inspeccion-fraude-fiscal-patrimonios-relevantes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/main-legal.com\/"},{"@type":"ListItem","position":2,"name":"El intercambio de informaci\u00f3n, el mejor aliado de Hacienda contra los &#8220;patrimonios relevantes&#8221;"}]},{"@type":"WebSite","@id":"https:\/\/main-legal.com\/#website","url":"https:\/\/main-legal.com\/","name":"Main Legal","description":"Abogados Fiscalistas","publisher":{"@id":"https:\/\/main-legal.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/main-legal.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/main-legal.com\/#organization","name":"Main Legal","url":"https:\/\/main-legal.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/main-legal.com\/#\/schema\/logo\/image\/","url":"https:\/\/main-legal.com\/wp-content\/uploads\/2017\/01\/MainLegal-logo-e1484583485498.png","contentUrl":"https:\/\/main-legal.com\/wp-content\/uploads\/2017\/01\/MainLegal-logo-e1484583485498.png","width":746,"height":292,"caption":"Main Legal"},"image":{"@id":"https:\/\/main-legal.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/twitter.com\/mainlegal"]},{"@type":"Person","@id":"https:\/\/main-legal.com\/#\/schema\/person\/7f98f70dd73d5aa9468d48da2a1b9cd5","name":"NELIUM","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/main-legal.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/bdf111b013ec6d5544507ffd68b8e01e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bdf111b013ec6d5544507ffd68b8e01e?s=96&d=mm&r=g","caption":"NELIUM"},"url":"https:\/\/main-legal.com\/en\/author\/nelium\/"}]}},"_links":{"self":[{"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/posts\/1498"}],"collection":[{"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/comments?post=1498"}],"version-history":[{"count":2,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/posts\/1498\/revisions"}],"predecessor-version":[{"id":1501,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/posts\/1498\/revisions\/1501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/media\/1500"}],"wp:attachment":[{"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/media?parent=1498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/categories?post=1498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/tags?post=1498"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/main-legal.com\/en\/wp-json\/wp\/v2\/post_series?post=1498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}