{"id":6986,"date":"2019-01-17T18:12:38","date_gmt":"2019-01-17T18:12:38","guid":{"rendered":"https:\/\/www.white-baos.com\/residents-fiscaux-en-espagne-modele-720-sanctions-et-presentation-illegal\/"},"modified":"2020-09-10T07:25:32","modified_gmt":"2020-09-10T07:25:32","slug":"residents-fiscaux-en-espagne-modele-720-sanctions-et-presentation-illegal","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-en-espagne-modele-720-sanctions-et-presentation-illegal\/","title":{"rendered":"R\u00e9sidents fiscaux en Espagne. Mod\u00e8le 720. Sanctions et pr\u00e9sentation. ILL\u00c9GAL?"},"content":{"rendered":"<p style=\"text-align: justify;\">Depuis l&rsquo;ann&eacute;e 2013, toutes les personnes, ressortissants nationaux ou &eacute;trangers, ayant fix&eacute; leur r&eacute;sidence fiscale en Espagne et qui soient propri&eacute;taires de biens ou titulaires de droits situ&eacute;s &agrave; l&rsquo;&eacute;tranger, dont la valeur d&eacute;passe conjointement 50000 euros, ont l&rsquo;obligation de pr&eacute;senter annuellement le mod&egrave;le 720 aupr&egrave;s de <em>l&rsquo;Agencia Tributaria<\/em>,&nbsp; le fisc espagnol. Ce mod&egrave;le est une d&eacute;claration d&eacute;taill&eacute;e des biens et\/ou des droits dont on est titulaire &agrave; l&rsquo;&eacute;tranger et la valeur de ceux-ci. La non-pr&eacute;sentation du mod&egrave;le, ou la d&eacute;claration d&rsquo;informations inexactes, erron&eacute;es ou fausses, peut entra&icirc;ner des amendes allant de 1500 euros &agrave; 150% de la valeur des biens.<\/p>\n<p style=\"text-align: justify;\">Au moyen de cet instrument, l&rsquo;administration espagnole cherche &agrave; assurer le respect des obligations fiscales des r&eacute;sidents fiscaux en Espagne.<\/p>\n<p style=\"text-align: justify;\">Nombreux sont les ressortissants &eacute;trangers r&eacute;sidents fiscaux en Espagne, ignorants de cette proc&eacute;dure, qui se sont vus surpris par de fortes sanctions &eacute;conomiques de la part du fisc pour non-respect de cette obligation d&eacute;clarative.<\/p>\n<p style=\"text-align: justify;\">Cependant, en d&eacute;cembre 2018, l&rsquo;administration fiscale, oblig&eacute;e par la Haute Cour de Justice Espagnole, <em>l&rsquo;Audiencia Nacional<\/em>, a publi&eacute; un rapport de la Commission Europ&eacute;enne du 15 f&eacute;vrier 2017, dans lequel l&rsquo;organe europ&eacute;en signalait que l&rsquo;exigence de la d&eacute;claration informative de biens situ&eacute;s &agrave; l&rsquo;&eacute;tranger de par la pr&eacute;sentation du mod&egrave;le 720, pourrait &ecirc;tre ill&eacute;gale. La Commission Europ&eacute;enne consid&egrave;re que la d&eacute;claration est d&eacute;mesur&eacute;e, et ce pour deux raisons:<\/p>\n<ul style=\"text-align: justify;\">\n<li>En premier lieu, parce qu&rsquo;elle impose des sanctions disproportionnellement &eacute;lev&eacute;es par rapport &agrave; celles qui sont impos&eacute;es pour le m&ecirc;me cas de figure aux d&eacute;clarations de biens situ&eacute;s sur le territoire espagnol.<\/li>\n<li>Et en deuxi&egrave;me lieu, parce qu&rsquo;elle consid&egrave;re que l&rsquo;administration fiscale espagnole a suffisamment de moyens d&rsquo;&eacute;change d&rsquo;information avec le reste des &Eacute;tats Membres et n&rsquo;a pas &agrave; exiger ces informations au contribuable. Preuve de ce fait est qu&rsquo;aucun &Eacute;tat Membre de l&rsquo;Union Europ&eacute;enne, ni les partenaires les plus proches, utilisent un instrument similaire ni un r&eacute;gime de sanctions aussi s&eacute;v&egrave;re.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Voil&agrave; pourquoi la Commission estime que cinq libert&eacute;s fondamentales ont &eacute;t&eacute; viol&eacute;es: la libre circulation des personnes, des travailleurs et des capitaux, la libert&eacute; d&rsquo;&eacute;tablissement et la libre prestation de services.&nbsp;<\/p>\n<p style=\"text-align: justify;\">Par cons&eacute;quent, le Gouvernement Espagnol pourra &ecirc;tre oblig&eacute; de r&eacute;former cette d&eacute;claration, voire de la supprimer, car la Loi des &Eacute;tats Membres ne peut &nbsp;contredire celle de l&rsquo;Union Europ&eacute;enne ni les valeurs qu&rsquo;elle pr&eacute;tend inspirer. Si, le cas &eacute;ch&eacute;ant, le Gouvernement Espagnol ne r&eacute;formait pas les textes de loi, en r&eacute;duisant le montant des amendes, ou directement en supprimant l&rsquo;obligation de r&eacute;aliser cette d&eacute;claration, il est fort possible que la Commission Europ&eacute;enne conteste la Loi espagnole devant la Cour de Justice de l&rsquo;Union Europ&eacute;enne.<\/p>\n<p style=\"text-align: justify;\">Toutefois, &agrave; ce jour, l&rsquo;obligation des r&eacute;sidents fiscaux en Espagne de d&eacute;clarer les biens situ&eacute;s &agrave; l&rsquo;&eacute;tranger par la pr&eacute;sentation du formulaire 720 reste pleinement en vigueur, car ledit rapport de la Commission Europ&eacute;enne n&rsquo;est pas contraignant pour l&rsquo;Espagne.<\/p>\n<p style=\"text-align: justify;\"><strong>Si vous &ecirc;tes r&eacute;sident fiscal en Espagne propri&eacute;taire de biens &agrave; l&rsquo;&eacute;tranger, si vous n&rsquo;avez pas pr&eacute;sent&eacute; cette d&eacute;claration et vous souhaitez le faire, ou bien si vous devez la pr&eacute;senter pour la premi&egrave;re fois car vous avez acquis des biens situ&eacute;s en dehors de l&rsquo;Espagne, ou encore, <span style=\"text-decoration: underline;\">si vous avez &eacute;t&eacute; sanctionn&eacute; pour non-pr&eacute;sentation,<\/span> <span style=\"text-decoration: underline;\">contactez-nous, nous pouvons vous aider.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">Les informations fournies dans cet article ne constituent pas des conseils juridiques, mais transmettent simplement des informations relatives &agrave; des questions juridiques.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">Carlos Baos (Avocat)<\/p>\n<p style=\"text-align: justify;\">White &amp; Baos<\/p>\n<p style=\"text-align: justify;\">T&eacute;l.&nbsp;: +34 966 426 185<\/p>\n<p style=\"text-align: justify;\">e-mail&nbsp;: <a href=\"mailto:info@white-baos.com\">info@white-baos.com<\/a><\/p>\n<p style=\"text-align: justify;\">White &amp; Baos 2019 &ndash; Tous droits r&eacute;serv&eacute;s<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis l&rsquo;ann&eacute;e 2013, toutes les personnes, ressortissants nationaux ou &eacute;trangers, ayant fix&eacute; leur r&eacute;sidence fiscale en Espagne et qui soient propri&eacute;taires de biens ou titulaires de droits situ&eacute;s &agrave; l&rsquo;&eacute;tranger, dont la valeur d&eacute;passe conjointement 50000 euros, ont l&rsquo;obligation de pr&eacute;senter annuellement le mod&egrave;le 720 aupr&egrave;s de l&rsquo;Agencia Tributaria,&nbsp; le fisc espagnol. Ce mod&egrave;le est [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-en-espagne-modele-720-sanctions-et-presentation-illegal\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":407,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[489,514],"tags":[],"class_list":["post-6986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres-services-certifications-obtention-dapostilles-affidavit-n-i-e-etc","category-impots-de-non-residents-impots-sur-le-revenu-des-non-residents-gain-patrimonial-ibi-impots-fonciers-etc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9sidents fiscaux en Espagne. Mod\u00e8le 720. D\u00e9claration biens \u00e0 l\u2019\u00e9tranger. Ill\u00e9gal.<\/title>\n<meta name=\"description\" content=\"Cabinet d\u2019avocats espagnols. R\u00e9sidents fiscaux en Espagne. D\u00e9claration de biens \u00e0 l\u2019\u00e9tranger. Est-ce ill\u00e9gal? Pr\u00e9sentation. Sanctions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-en-espagne-modele-720-sanctions-et-presentation-illegal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9sidents fiscaux en Espagne. Mod\u00e8le 720. D\u00e9claration biens \u00e0 l\u2019\u00e9tranger. Ill\u00e9gal.\" \/>\n<meta property=\"og:description\" content=\"Cabinet d\u2019avocats espagnols. R\u00e9sidents fiscaux en Espagne. D\u00e9claration de biens \u00e0 l\u2019\u00e9tranger. 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