The High Court of Justice of Catalonia has nullified, the sanction imposed for the late presentation of such declaration for considering that the Spanish Tax Authorities failed in justify the guilt of the penalty imposed. The same argument was used by the High Court of Justice of Extremadura in three recent judgements.
These are important developments while awaiting a decision from the EU (once the European Commission has already brought the case to the European Court of Justice). In any event, for now the controversial penalty regime remains in force. For this reason, we recommend to continue filing such declaration on time to avoid any risk to be sanctioned. It is important to note that in such scenario, the taxpayer should pay or guarantee the amount of the penalty imposed until a favorable ruling of a Court would be issued in its favor.
Madrid
C/Marqués de la Ensenada 14, 1ª Planta,
Oficina 15, 28004 Madrid, Spain.
Tel. no.: +34 91 431 20 85
Fax.: +34 91 435 28 60
Metro Line 4, Colón Station.
Renfe-Cercanías, Recoletos Station.
informacion@decambraabogados.com
Zurich
Hottingerstrasse 21,
8032 Zurich, Switzerland.
Tel. no.: +41 79 198 88 82
Fax.: +41 44 370 20 36
Tram Lines 3 and 31.
informacion@decambraabogados.com
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