{"id":1503,"date":"2019-04-23T09:27:22","date_gmt":"2019-04-23T08:27:22","guid":{"rendered":"http:\/\/main-legal.com\/?p=1503"},"modified":"2019-04-26T10:33:13","modified_gmt":"2019-04-26T09:33:13","slug":"fiscalidad-esquema-planificacion-el-economista","status":"publish","type":"post","link":"https:\/\/main-legal.com\/en\/fiscalidad-esquema-planificacion-el-economista\/","title":{"rendered":"La obligaci\u00f3n de informar sobre esquemas de planificaci\u00f3n fiscal agresiva"},"content":{"rendered":"<p style=\"text-align: justify;\">El diario especializado\u00a0<a href=\"https:\/\/www.eleconomista.es\/opinion-legal\/noticias\/9835239\/04\/19\/La-obligacion-de-informar-sobre-esquemas-de-planificacion-fiscal-agresiva.html\"><strong><em>El Economista<\/em><\/strong><\/a>\u00a0publica un art\u00edculo de <strong><a href=\"https:\/\/main-legal.com\/?post_type=staff&#038;p=216\">Cristina Mayo<\/a><\/strong>, Socio de Main Legal, en el que reflexiona sobre la Directiva (UE) 2018\/822 del Consejo, de 25 de mayo de 2018 que modifica la Directiva 2011\/16\/UE en lo referente 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.<\/p>\n<p>Mayo explica que las estructuras de planificaci\u00f3n fiscal han evolucionado hasta adquirir una especial complejidad, desembocando de manera frecuente en el aprovechamiento\u00a0del incremento de la movilidad de personas y capitales dentro del mercado interior. Estas estructuras consisten, seg\u00fan relata la autora del art\u00edculo, en mecanismos que abarcan varias jurisdicciones y que trasladan los beneficios imponibles a reg\u00edmenes fiscales m\u00e1s favorables.<\/p>\n<p>&#8220;Resulta, por tanto, crucial que las autoridades tributarias de los Estados miembros obtengan informaci\u00f3n completa y pertinente sobre los mecanismos fiscales potencialmente agresivos. Dicha informaci\u00f3n permitir\u00eda a dichas autoridades reaccionar r\u00e1pidamente ante las pr\u00e1cticas fiscales nocivas. Dado que la mayor\u00eda de los mecanismos de planificaci\u00f3n fiscal potencialmente agresiva pueden abarcar m\u00e1s de una jurisdicci\u00f3n, la comunicaci\u00f3n de informaci\u00f3n sobre ellos aportar\u00eda resultados positivos adicionales&#8221;, apunta nuestra Socio.<\/p>\n<p>El nacimiento de esta directiva\u00a0tiene como prop\u00f3sito fomentar la transparencia fiscal a escala de la UE persiguiendo dos objetivos fundamentales:\u00a0que las autoridades tributarias de los Estados miembros obtengan informaci\u00f3n completa sobre los denominados &#8220;mecanismos fiscales potencialmente agresivos&#8221; y que esta informaci\u00f3n pueda ser objeto de intercambio entre los referidos Estados.<\/p>\n<p>&#8220;La Directiva parte de un presupuesto objetivo de obligaci\u00f3n de revelaci\u00f3n por parte de los intermediarios fiscales de (i) un mecanismo, (ii) el mecanismo debe tener car\u00e1cter transfronterizo, (iii) el mecanismo debe ser potencialmente elusorio y, (iv) la verificaci\u00f3n de los efectos elusorios se realiza a trav\u00e9s de signos distintivos.&#8221;, subraya Mayo.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.eleconomista.es\/opinion-legal\/noticias\/9835239\/04\/19\/La-obligacion-de-informar-sobre-esquemas-de-planificacion-fiscal-agresiva.html\">Si quieres leer el art\u00edculo completo, pulsa aqu\u00ed<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El diario especializado\u00a0El Economista\u00a0publica un art\u00edculo de Cristina Mayo, Socio de Main Legal, en el que reflexiona sobre la Directiva (UE) 2018\/822 del Consejo, de 25 de mayo de 2018 que modifica la Directiva 2011\/16\/UE en lo referente al intercambio autom\u00e1tico y obligatorio de informaci\u00f3n en el \u00e1mbito de la fiscalidad en relaci\u00f3n con los&hellip;<\/p>\n","protected":false},"author":14,"featured_media":1504,"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>Fiscalidad | Esquemas de planificaci\u00f3n | Cristina Mayo | El Economista<\/title>\n<meta name=\"description\" content=\"Art\u00edculo de Cristina Mayo, Socio de Main Legal, gsobre el inter\u00e9s de la obligaci\u00f3n de informar sobre esquemas de planificaci\u00f3n fiscal agresiva.\" \/>\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\/fiscalidad-esquema-planificacion-el-economista\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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