Archivo de la etiqueta: Form 720

International Tax Spain Advisor: Guide to possible tax changes in 2021

From B Law & Tax we report the operation by which a taxpayer who has not made his tax return within the established time can catch up with the Treasury without being sanctioned or judged.

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Form 720 Spain: The National Court for the trial of Model 720 until the supreme ruling

From B Law & Tax we analyze the new position of the National Court on the judgment of Form 720

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Expatriate Tax Advisory: Supreme Court rules on Form 720 penalty system

El asesoramiento fiscal sobre las sanciones del 720 puede vulnerar la libre circulación de capitales protegida por el Derecho de la UE

From B Law & Tax we analyze the three Supreme Court rulings on the disproportionality of applying the Form 720 sanctioning regime to the free movement of capital protected by European Union law.

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Commentary on the Resolution 0508-19 of the Spanish Tax Office, from the 11th of March 2019, regarding the fulfilment of the Form 720 for a Community of goods investing in stock markets through a foreign broker.

We comment a recent resolution of the Spanish Tax Office regarding the informative Form 720 of assets and rights out of Spain.  

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The Central Economic-Administrative Court (TEAC) cancelled a penalty again for submitting the form 720 out of time

The TEAC cancelled another penalty for submitting the Form 720 after the deadline was over. The Court considered that there was no evidence to suggest that the taxpayer wanted to keep the goods hidden. We talk about all the details of the sentence in the new post of our blog.

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