lo26065007 law 21/2014, 16 October, of the Tax Ordinance since the General Council in its session of October 16, 2014 has approved the following: law 21/2014, 16 October, of the Tax Ordinance Index preamble title I General provisions chapter. Of the nature, the concept and the General principles Article 1. Nature and scope Article 2. Concept, including kinds of taxes Article 3. Early in the planning and implementation of Article 4 taxation system. Tax authority Article 5. Acts ' actionable ' second chapter. Of tax rules Section first. Regulatory system Article 6. Sources of the Law Article 7. Book of the Law Article 8. Identification and repeal of the tax regulations section second. Scope of application of the tax rules in Article 9. Temporal scope Article 10. Territorial scope third Section. Interpretation and classification of the rules Article 11. Interpretation of the rules in Article 12. Status of tax rules Article 13. Abuse of tax title II rules. The tax regime chapter. The nature of the tax obligation Section first. Principles of the tax obligation in Article 14. The legal relationship Article 15 tax. No availability of the tax credit section second. Tax obligation main Article 16. Article 17 definition. Fact generator Article 18. Accrual basis and exigibilitat Article 19. Tax benefits, deductions, allowances and exemptions Section third. Tax obligation to make payments on account Article 20. Tax obligation to make payments to your account section four. Obligations between individuals resulting from Article 21 tribute. Obligations between individuals resulting from tribute Section fifth. Tax obligations accessory Article 22. Such tax obligations Article 23. Moratori interest Article 24. Surcharges for extemporaneous presentation of the statement or payment Article 25. The sixth Section Executive period surcharges. Formal tax obligations Article 26. Formal tax obligations Section seven. The rights, guarantees and duties Article 27. Rights and guarantees of the required tax law Article 28. Rights and obligations of the Administration Article 29. Returns what is entitled the tax Article 30 obligated. Returns of undue second chapter. Of taxable Section first. Subject of tax obligations Article 31. Classes of taxable Article 32. Successors of the taxable Article 33. Tax liability in Article 34. Responsible for solidarity Article 35. Vicarious Article 36. Transmission of business with outstanding tax debts Article 37. Real crime affected by law to comply with the tax debt section second. Capacity to act and representation Article 38. Capacity to act and representation Article 39. Address at the tax effects Chapter third. Of the elements of the tax obligation and the obligation to make payments on account of tax Section first. Tax base: methods of taxation Article 40. The basis of taxation Article 41. Direct determination system 42 Article. Objective determination system Article 43. The system of indirect estimation section second. Other elements of the tax obligation in Article 44. Basis of Article 45 settlement. Tax rate Article 46. Share of taxation and of liquidation Chapter fourth. The tax debt section one. General provisions Article 47. Contents of tax debt Article 48. Extinction of the tax debt section second. Payment Article 49. Methods of payment Article 50. Legitimate to register and make payment Article 51. Time of payment Article 52. Imputation of payments Article 53. Deferment and payment in instalments third Section. Prescription Article 54. Calculation of prescription periods and Article 55. Interruption of the prescription in Article 56. Effects of the prescription section four. Other means of extinction of the tax debt and sanctions Article 57. Article 58 compensation. 59 Article as well. Proven insolvency of the required tax law Section fifth. Warranties Article 60. Types of guarantees in Article 61. Guarantees in the postponement and the Division Article 62. Precautionary measures of a provisional character title III. Application of the taxation chapter. Of the General principles of the application of the taxation Section first. General principles Article 63. Scope of application and the second Section competition. Information and tax consultations Article 64. Duty of information and assistance to the taxable Article 65. Tax queries written in third Section. 66 Article assessment agreements. Pre-assessment agreements Article 67. Special agreements section four. Social collaboration in the application of taxes Article 68. Information obligations Article 69. Authorities subject to the duty to inform and collaborate second chapter. The rules on actions and tax procedures Section first. Principles and general aspects Article 70. Tax notifications Article 71. Obligation to resolve temporàniament and effects of the lack of express decision Article 72. Entrance to the home Article 73. The second Section public complaint. Phases of the tax procedure Article 74. ««Article 75. 76 Article development. Termination and obligation to solve third Section. Test Article 77. General principles of the test Article 78. Presumptions in tax matters Chapter third. The procedure of tax Management Section first. Functions of tax management Article 79. Section two management functions. General aspects of Management Article 80. Tax Declaration Article 81. Self-assessment by Article 82. Rectification and replacement of declarations and information on Article 83. Tax settlement third Section. Tax management procedures Article 84. Procedure of repayment derived from information, requests or statements Article 85. Stock check procedure Article 86. Contradictory expert appraisal procedure Article 87. The fourth Chapter Management Checklist procedure. The procedure of tax inspection Section first. General aspects of the inspection procedure
Article 88. Functions of the inspection Item 89. Powers of the tax inspection organs Article 90. Documentation of the inspection section second. Start and development of inspection procedure Article 91. Start of the inspection procedure Article 92. Scope of the activities of inspection Article 93. Within the inspection check Article 94. Place and time of the inspection activities Article 95. Precautionary measures in the inspection procedure Article 96. Voluntary regulation during the third Section. Completion of the inspection procedure Article 97. Completion of the inspection procedure Article 98. Hearing procedure Article 99. Act in accordance with Article 100. Minutes of disagreement Chapter five. The first Section collection procedure. General aspects of proceedings Article 101. Fund-raising functions Article 102. The tax collection Article 103. Box office takings in Executive period Article 104. Powers of the second Section collection. Enforcement proceedings Article 105. Nature of enforcement proceedings Article 106. Suspension of enforcement proceedings Article 107. Development of the enforcement proceedings Article 108. Determination of property and rights that Pilgrim and execution of guarantees, Article 109. Procedure of seizure Article 110. Opposition to the agreement though Article 111. Appointment of an administrator in the embargo Article 112. Seizure of goods or rights in credit institutions or tank Article 113. Alienation of the embargoed assets Article 114. Termination of enforcement proceedings third Section. Procedure against responsible and successors Article 115. Statement of liability Article 116. Bypass procedure of Article 117. Proceedings against the successors title IV. Sanctioning chapter. The principles of sanctioning Section first. Guiding principles of sanctioning Article 118. Sanctioning of the Administration Article 119. The principle of presumption of good faith of the tax required Article 120. Principle of responsibility for the tax violations Article 121. Principle of non-concurrence of tax sanctions section second. Nature of tax liability in Article 122. Subject of tax violations Article 123. Phasing out of the tax liability for any infringements Article 124. Phasing out of tax sanctions second chapter. Concept and types of tax violations and penalties Article 125. Concept and types of tax infringement Article 126. Types of sanction Article 127. Simple offences Article 128. Quantification of the sanctions in the event of simple offences Article 129. Offences of defrauding Article 130. Qualification of the offences of defrauding Article 131. Quantification of the sanctions in the event of breaches of defrauding Article 132. Reducing the penalties Chapter third. Competent bodies to impose sanctions Article 133. Competent to impose penalties, fourth Chapter. Sanctioning procedure Article 134. Regulation of the tax matter in sanctioning Article 135. Sanctioning procedure Title v. ways of contesting chapter. The guiding principles Article 136. The review procedures Article 137. Second chapter requirements. Tax technical Commission Article 138. Composition Article 139. Working Paper 140. Third Chapter powers. Of the resource in administrative Article 141. Of the resource in administrative Article 142. Resolution of the fourth Chapter resources. Of special procedures review Article 143. Special procedures Article 144. Procedure for correction of errors Article 145. Procedure of return of undue Article 146. Revocation procedure Chapter five. Before the administrative jurisdiction Article 147. In resource jurisdiction first additional provision. Second additional provision regulations cross-referenced. Regulatory development first transitory provision. Methods of payment second transitional provision. Untimely payment surcharges surcharges and interest of the debt, the third transitional provision moratori period. Tax procedures fourth transitional provision. Tax violations and penalties repealing provision first final provision. Enabling regulations second final provision. Implementation of regulatory actions and procedures for electronic media, computer and telematic relating to authentication means third final provision. Articles qualified fourth final provision. Creation of a tax agency only fifth final provision. Entry into force preamble the law on bases of the Tax Ordinance approved on December 19, 1996 he set up a "basic" in the matter and has allowed us to consolidate the principles of Justice, legality and law and equitable distribution of the tax burden set out in the Constitution. The above-mentioned law unified the criteria applicable to all existing tax figures and especially allowed to establish the foundations of the relations between the Administration and the taxpayers.
In the search for the necessary resources to deal with the financial needs of the Principality, the burden of consumption and of the provision of services has been key to the consolidation of the unified tax structure indirectly by now in a single general indirect tax (IGI).
The Principality is living a great tax reform with the appearance of new figures of direct character and personal nature, which existence is essential at the current stage of economic globalization and where Andorra search their space, with a clear desire to convey confidence and transparency.
Thus, in the path of the approaching of the Andorran tax system current and future taxpayers, while the legal systems of the environment, this policy aims to strengthen the guarantees of the administered but also comes to reinforce the means and mechanisms that should enable the tax administration to optimize the efficiency in the collection of all taxes.
This law is the announcement of a profound shift from the Andorran tax administration must be accompanied by other laws with the aim of adapting and unify the administrative units of the Government have been spent to date on the tax collection and management of different nature, such as the customs.
Thus, this law devotes a section of title and to determine how they should be interpreted the rules in this area and introduces among others, the concept of the abuse of tax rules.
The title II is devoted to the tax regime, from the birth of the debt until its extinction. Appropriate to highlight the appearance of different types of surcharges and the birth of the moratori interest. In this title there are the obligations and the duties of the directors, along with a wider development of the rights and guarantees of the tax obligation. Equally relevant is the fact that you need the responsibilities of taxable including for example, the subsidiary responsibility of the administrators who have ceased in their offices. In the same way, the law also provides for in what circumstance can be declared responsible for subsidiaries of those people that happen in the ownership or in the exercise of economic activities, to the previous owner's tax obligations arising from its exercise.
The law also foresees the signing of collaboration agreements with the banks in the Principality, with the aim of facilitating the completion of payment of tax obligations. Strength is of note however, that until the signing of these agreements, we will accept the payment in any of the banks in the country, in accordance with the provisions of the first transitional provision.
The calculation of the prescription and the causes of discontinuation also change markedly on tax with the approval of this law.
Appear in this title also the possibility for the Administration to decide ex officio make compensation tax debts with credits of any nature, in those conditions that determine the future regular deployment. In this way the compensation no longer need be applied only upon request of the tax obligation.
Finally, it is equally interesting to note that in this title II the law used to establish provisional measures of a temporary nature, that can be taken in order to ensure the payment of tax obligations and between which there is the payment of withholding tax returns.
Of title III that regulates the procedure of tax collection and management you can highlight the importance given to the obligations that fall on the tax authorities to inform and assist those taxable in applying the taxes. Will create new procedures and is binding to the responses that the Government give tax consultations that may be directed and to the applications for evaluation of elements determinants of tax debts. In this title is awarded to the Government the possibility of adopting special agreements for strategic investments that could be in the Principality, with very specific characteristics.
The law States quite the obligation of information that falls on all the people both physical and legal entities and professionals that have knowledge of the tax administration tax content data of what they have. Articles 68 and 69 proposed respond to the demands that will emanate from the international economic agreements relating to the exchange of tax information that cannot be ignored, at the same time to remind you of the public funding is all and that requires the cooperation of both organisations and institutions as well as all the people and professionals of different sectors to ensure its effectiveness. The possibility that the exceptions provided in this text in tax matters may contradict the law 15/2003, of December 18, qualified protection of personal data, makes the content of articles 68 and 69 must be approved with the rank of law.
On the other hand, in this title makes a distinction between the home and the home needed to ensure their protection and to regulate the conditions of entry into each of them in case of need. Trying to be a fundamental right, article 72 that regulates the entry to the address of the tax obligation, must also be approved by the rank of law.
Takes advantage of the law to distinguish in detail the stages of management, inspection and tax collection, deeper into each of the procedures. So for example, establish deadlines for expiration of proceedings and more procedures of hearing in favor of taxable. Over the course of this title are any event in which the lodging of an appeal may suspend the procedure in progress.
Possibly the most important novelty of this law appears in the article 108 and following, which empowers the Administration to proceed with the seizure of goods and rights that, in general terms, should be able to be auctioned at the end of the procedure, should be required to guarantee the payment of the tax debt. The procedure is the subject of a comprehensive regulation. Section 4 of article 108 also refers to the fundamental right of inviolability of the home, so it has to be approved at the same time with the rank of law.
The title IV is intended entirely to the sanctioning of the tax administration and begin establishing the guiding principles (the presumption of good faith of the tax obligation, the principle of responsibility in tax violations and of non-concurrence of tax infringements). The procedure is detailed at length and includes new tipificacions that are adapted to the numerous innovations foreseen in this law. Regarding sanctions, this new legislation also establishes temporary limitations on the length of proceedings, for the benefit of the tax obligation.
In the process of contesting that are object of the title V also there are modifications appropriate to highlight. Here comes the Tax technical Commission which empowers, mainly, to resolve administrative appeals that interject against the actions carried out within the framework of the implementation of the present law. Deserves a special mention, the establishment of a period of one month to complete the administrative resources in tax matters.
Finally, this text contains two additional provisions, four transitional provisions that should facilitate the incorporation of this law in our legal system; a repealing and five final provisions. The Act ends with the final provision that announces that its entry into force should take place on 1 January 2015.
Title i. General provisions chapter. Of the nature, the concept and the General principles Article 1 nature and scope 1. This law establishes the General rules and the basic principles that constitute the legal framework of the tax system and through which, in lack of a specific law against, will govern the taxation and the relationship between the tax authorities and taxable.
2. The provisions in this law is applicable to the whole territory of the Principality of Andorra and all taxable, whether they are residents as if they are not.
Article 2 the concept and types of taxes 1. Tribute is the resource of public finance consisting of a compulsory monetary benefit, established by the taxable that, as a result of the realization of the event in fact established in the law, have the duty to contribute to the realization of the purposes and principles contained in the Constitution.
2. The performance of taxes intended to finance either the economic obligations of public finance, with the exception of the special contributions or taxes to which the law attaches certain purposes.
3. Are essential elements of the taxes the determinations of fact generator, of taxable, the tax base, the tax rate, of the accrual basis, the quota and tax debt.
4. The administrative or criminal fines and pecuniary penalties are not taxes.
5. Neither are public prices or taxes on compensation money paid for the provision of public services or the performance of administrative functions which are not request or compulsory reception.
6. Taxes are classified as taxes, fees and special contributions.
a) taxes are taxes, the fact of which generator is a business, an event, or a indicator of economic capacity of the tax obligation or the person or entity that has to bear the burden and that never depends on an activity of the administration.
b) fees are taxes the fact of which generator is the private use or special use of the public domain, the provision of a public service or the completion of an administrative role of request or compulsory reception that refers to the tax obligation, or affect or benefit in particular.
c) special contributions are taxes the fact of which generator is the agreement of carrying out certain works or the establishment or the expansion of public services, subject to the requirement of effectiveness of carrying out effective, producing, ultra the benefit for the whole community, an increase in value of the property of the tax obligation or benefit especially in some way.
Article 3 principles of the planning and implementation of the tax system 1. The fair dealing criteria of tax burdens in the Principality of Andorra of all who contribute to their maintenance is based on the principle of economic capacity by means of a tax system based on the principles of generality, equality and progressiveness which, in any case, you can have confiscador scope.
2. The application of the tax system is based on the principles of proportionality, effectiveness and limitation of indirect costs resulting from the fulfilment of formal obligations and ensure the respect of the rights and guarantees of taxable to that referred to in article 27.
Article 4 Taxation Authority 1. The taxes can only be established by law.
2. the common may require taxes in accordance with the provisions of the Constitution, the law of delimitation of competences of the common, law 10/2003, of 27 June, communal finances, this law and other provisions with the rank of law.
3. The competition relating to the regulation of the elements not subject to reservation of law, and also as regards the regular deployment of tax legislation set in this law, and the laws regulating taxes, corresponds to the Government and in the Commons when these laws you will be authorised.
4. In addition to the cases mentioned, since they are not taxes, the Government and the communes can create and regulate public prices, with the understanding that the authority of both administrations is extended to public prices and parapublic entities of public law that are own.
Article 5 Acts challenged the exercise of regulatory powers and acts of application of taxes and imposing sanctions are regulated and are challenged in administrative and Court in the terms provided for in this law and in the rest of the legal system.
Second chapter. Of tax rules Section first. Regulatory system Article 6 sources of the law 1. The taxes are governed, in order of priority among regulations: a) To the Constitution.
b) By treaties or international agreements containing clauses of tax nature and, in particular, by agreements to avoid double taxation signed by the Principality of Andorra with third States.
c) By this law and the laws of each tribute.
d) By regulations given by the development of this law, the laws and regulations of each tribute and of any other law of tax's reach.
2. With extra character, will also be governed by the General provisions of the code of the Administration, by the rules of administrative law and the common law.
Article 7 reservation of law 1. Regulate necessarily by law: to) the fact generator, the forced settlement, the basis of taxation and tax law, the tax rate, the accrual basis and the rest of elements determinants of tax debt.
b) assumptions that give rise to tax obligations to make payments to your account and your maximum amount.
c) the establishment, modification, deletion and the extension of the exemptions, the reductions, deductions and other tax allowances.
of) the establishment and modification of surcharges and of the obligation to pay late payment penalty.
e) the granting of pardons, condonacions, sales, amnisties or moratoria.
f special tax arrangements) related to strategic investments, set forth in article 67.
g) infringements and their correlative sanctions.
h.) the terms of prescription and expiry, as well as the causes of interruption of the prescription deadlines.
and) the consequences that failure to satisfy tax obligations may entail for the effectiveness of acts or legal business.
j) cases of payment for taxable.
k) the obligations between individuals resulting from taxes.
2. The general budget Law only can modify the rate of taxes, and only if you own law of taxes in question.
Article 8 identification and repeal of tax rules 1. The laws and regulations that contain tax rules I have mentioned expressly in its title and in the heading of the corresponding articles.
2. The laws and regulations which amend tax rules must contain a complete list of the rules repealed and the new wording of the to be modified.
3. It entrusts to the Government so that, within a maximum period of three months from the regulatory amendments, published in the official bulletin of the Principality of Andorra, by Legislative Decree, and the revised text of tax regulations, including all the amendments put forward. The Government will promote the dissemination and knowledge of tax rules and communal force at any time.
Second section. Scope of application of the tax rules Article 9 temporary Scope 1. The tax rules come into force in accordance with what is available in general for the validity of the regulations, if the respective laws of each tribute not available otherwise.
2. The tax rules do not have retroactive effect. Apply to taxes that have accrued tax period from its entry into force, and the rest of the taxes from the beginning of the tax period that starts after they entered into effect.
However, the rules that regulate the regime of tax violations and penalties and the system of surcharges only have retroactive effect in respect of acts that are not strong when its application is more favourable to the person or entity concerned.
3. tax regulations remain in force until the term determined by the relevant law or expressly or tacitly would supercede another.
4. The derogation has the scope that it has expressly and extends to all that in the new law on the same subject, is incompatible with the previous one.
Article 10 territorial scope 1. The regulations of each tribute established by the territorial scope of the fact generator.
2. Are taxable are defined by this law and the rest of the Tax Ordinance, whether they are residing in the Principality of Andorra as if they are non-residents.
The third section. Interpretation and classification of the rules Article 11 interpretation of the rules 1. The tax rules are interpreted according to the meaning of his words, in relation to the context, the legislative evolution and the social and economic reality of the time when they should be applied, taking into account primarily the spirit, its purpose and the principle of equity.
2. To the extent that it does not define the tax rules, the terms used in its rules are understood in accordance with their legal, economic, technical or common sense, as appropriate. Likewise, everyone can go to the General principles of law as a means of interpretation of tax regulations written.
3. The fact generator or the exemptions or reductions may not be used beyond its strict terms, and do not support the analogy.
4. in the area of general administration, the Faculty of interpretative provisions dictating or explaining the laws and other rules on tax matters, is exclusively and not be delegated to the Minister in charge of finance, except the provisions of article 65, where the Minister may delegate to the director of the corresponding Department.
5. The interpretative provisions or general explanatory scope will be exclusively binding to all the departments of the tax administration competent in the application of the rules contained in the present law and are published in the official bulletin of the Principality of Andorra.
Article 12 status of the tax rules tax is required depending on the nature of the legal fact, event or business done, regardless of the form or the name used by the parties to qualify it.
Abuse of tax rules article 13 1. Abuse of tax policy is considered the fact that the required legal or economic means to use tax that are not natural, normal or own established by the legal system to achieve the result or that will create legal realities artificioses or apparent that hide the true legal reality wanted and, as a consequence of this fact, you avoid the fact generator, totally or partially , or minori or wheelchairâ taxation which would have corresponded.
2. The acts of the tax administration in which is set a substance abuse, require a motivation especially referred to the circumstances and the foundations of law that would justify this grade, in any case, the tax must be used to prove that the media are not designed to legal or economic circumvention of tax rules or that is not about the use of artificial tax rules for their elusive tax duties in accordance with the economic reasons or normal business in the ordinary legal and economic traffic; What effects the tax administration shall grant the required tax law, prior to the resolution or tax settlement, a procedure of allegations, putting on his knowledge of the existence of an abuse of the tax policy.
3. In the settlements to be taken to correct the abuse of the tax policy required the tribute that would be reciprocated if it had applied the rule that is intended to prevent or eliminate the benefits achieved. In these cases moratoris interests are required without effecting the imposition of sanctions.
Title II. The tax regime chapter. The nature of the tax obligation Section first. Principles of the tax obligation Article 14 The tax legal relationship
1. legal relationship shall be understood as the set of tax rights and obligations generated by the application of the taxes. The legal relationship may generate tax obligations the main or accessory, formal or materials, and may lead to the imposition of tax penalties in cases of non-compliance or malicious culpós of the obligations established by law.
2. Are the main materials of the tax obligations to make payments to your account, the established between individuals resulting from taxes and the accessory. Formal tax obligations are those defined in article 26.
3. The elements of the tax obligation may not be altered by events or particular agreements, which do not produce effects towards the Administration, without prejudice to their legal consequences and private.
Article 15 non-availability of the tax credit The tax credit is unavailable unless the law establishes otherwise and without prejudice to the provisions of this law.
Second section. Tax obligation main Article 16 Definition the main tax obligation consists in the payment of the share of taxation.
Article 17 Made the generator 1. The fact is if the generator set by law to set up each tribute the realization of which sees the birth of the main tax obligation.
2. The realization of the fact generator determines the birth of the ability of the Administration to measure and demand the tax debt, without prejudice to the other powers relating to the management of taxes, which the law attributes to the same administration.
3. The law of each tribute, if this is the case, delimits the fact generator and can set the assumptions of non-subject.
Article 18 Accrual and exigibilitat 1. The accrual is the generation of the tax obligation and occurs when the fact generator in accordance with the provisions of the law. The date of the accrual basis determines the circumstances relevant to the configuration of the tax obligation, unless the law of each tribute with something else.
2. The law of each tribute may set a time different from the accrual of taxes to demand the fee which has been paid or a portion of this fee.
Article 19 tax benefits, deductions, allowances and exemptions 1. Are cases of exemption for those in which, although made taxable, the law of each tribute disclaims the fulfilment of the main tax obligation. The test of character from the exemption corresponds to the tax obligation.
2. The particular law of each tribute can be set, at the same time, cases of tax, bonuses or other tax benefits that as soon as the tax debt. The test of the application of these tax benefits corresponding to the tax obligation.
3. The law of every tribute can regulate benefits for special tax arrangements provided for in article 67.
The third section. Tax obligation to make payments on account Article 20 tax Obligation to make payments on account 1. The particular law of each tribute can establish cases of payments to the main tax account. Payments on account may consist of tax withholdings, payments on account or debit payments.
2. The tax obligation to make payments on account of the tax obligation main consists of satisfying amount to the Administration for retaining, to the obligation to make payments on account or to the obligation to make payments by installments.
3. The tax must in any case be deduced from the main tax obligation the amount of payments on account supported or satisfied, according to the law of each tribute established, without that, under no circumstances, be responsible for the tax debts of retainers and forced to make payments on account.
4. This obligation has autonomous character with respect to the main tax obligation. The Administration may require the payment to account made to the retainer, the obligation to make payments on account or obliged to make payments by installments. In any case, it may require the moratoris interests and sanction that will eventually be coming not to have fulfilled this obligation.
Section four. Obligations between individuals resulting from tribute Article 21 obligations between individuals resulting from tribute Are obligations between individuals resulting from taxes which have to a provision of a tax nature required between taxable. Are obligations of this type which are generated as a result of acts of sale, or retention of payment on account foreseen by law, in addition to those that may be established by law.
Fifth section. Tax obligations Tax Obligations accessory accessory Article 22 1. Are tax obligations such as those that consist of pecuniary benefits and that are different from those mentioned in this chapter. The requirement of such tax obligations is imposed in connection with another tax obligation.
2. Are accessory obligations, among others, the obligation to satisfy the surcharges or moratoris interests. The particular law of each tribute may establish additional accessory obligations.
Article 23 moratori Interest 1. The interest generated by the delay in moratori accessory is a must: a) the payment of the tax debt on the part of the tax subject's forced or offender.
b) on payment of a tax rebate for part of the administration. Both in the case of the tax returns to which is entitled the tax obligation referred to in article 29, as well as in those that point out in the article 30 return of undue, including those that arise as a result of the foreseen in article 82, taking into account the regulated in article 145.
2. The interest moratori is established for each year in the general budget Act, unless another law provides otherwise.
3. The interest moratori is required, inter alia, in the following cases: a) When it is finished before the deadline for the voluntary payment of a debt resulting from a settlement practiced by the Administration, or the amount of a penalty, without the deposit has been effected.
b) When it is finished before the deadline to file a self-assessment or a statement if it turns out that no fee has been submitted or having been filed incorrectly, except as provided in article 24 relating to the presentation of statements after both without prior request and with prior request.
c) When suspended the execution of an administrative act of liquidation, except in the case of appeals against sanctions, during the time that lies up to the end of the payment period in voluntary period opened with the notification of the resolution to end the administrative.
d) when requested the postponement, the tax debt in instalments, or another type of extension you can determine legally or by the regulations.
e) when you start the enforcement period, except as provided for in article 106.
f) When the tax obligation has obtained an unfair rebate.
4. In the case of unfair payment of a refund, moratoris interests are required from the date on which the tax must have obtained a refund said.
5. The interest moratori is enforceable until the time at which the tax location bound regularitzi with the Administration and will be calculated on the amount not paid in his term or the amount of the refund charged improperly. Are not required moratoris interests to the tax obligation or the individual offender in cases of non-compliance on the part of the administration of the deadlines set by law or any regulatory policy, due to causes attributable to the Administration, during the duration of this breach.
6. When it is necessary to issue a new payment in place of a previous canceled by administrative or judicial decision, it will require the interest on the amount of the new moratori liquidation. In these cases the start date and the end date of the calculation of interest shall be the same as the moratori clearance canceled.
7. Except in the cases in which the contrary in laws corresponding to each one of the tax or in the same law, the interest has the right to tax the moratori must begin to count from after two months since the request the return of the corresponding income.
Article 24 Surcharges for extemporaneous presentation of the statement or payment 1. Surcharges are ancillary they should satisfy the taxable as a result of the presentation of information or statements out of term, with or without prior request, when it involved the payment of the tax debt.
2. When the taxable presented after the deadline the statements or information voluntarily without prior request, the following surcharges are applied, depending on the time elapsed between the date of termination of the term to pay off the tax debt, and the date of submission of the declarations or information: a) If you have spent less than two months, the charge is 2% of the amount paid in after the deadline.
b) If you have spent between two and twelve months, the charge is 5% of the amount paid in after the deadline.
c) if they have spent more than twelve months, the surcharge is 10% of the amount paid in after the deadline.
3. When the taxable present statements or information on having received a prior requirement for your presentation, you apply the surcharge of 15% provided that they declare or autoliquidi which corresponds within the deadlines established in the requirement.
For the purposes of this article, prior requirement is considered to be any administrative action taken in order to put in knowledge of the required actions leading to recognition, tax regularization, verification, inspection, insurance or tax debt settlement.
4. The charge mentioned is calculated on the amount paid out of time resulting from the information or the amount of the settlement arising from the statements after and excludes sanctions that have been able to demand and interest moratoris accrued up to the presentation of the payment or the Declaration.
5. Notwithstanding paragraph 4 above, if the presentation of the payment or the Declaration is done once after six months from the end of the deadline for filing or is there a prior requirement on the part of the Administration, will require moratoris interests and penalties which are appropriate. In the first case, for the period elapsed since the day after the period of six months after the end of the deadline for the submission to the time at which the payment or declaration has been presented. If there has been a prior requirement, moratoris interests are accrued by the time elapsed since the day after the end of the deadline for the submission to the time at which the payment or declaration has been presented.
6. When the taxable does not incur the payment or submit request for deferral, Division or compensation at the time of the presentation of the extemporaneous self-assessment, the administrative settlement is coming from by surcharges and moratoris derived from the extemporaneous presentation according to the provisions of the previous sections does not preclude the requirement of surcharges and interest of the appropriate period on the amount of the payment and the surcharges and derived from the extemporaneous presentation.
7. To be applicable the provisions of this article, the information should identify expressly after the tax period of settlement to which they refer and shall contain only the data relating to the period mentioned. To the amounts paid out of time in a payment that does not correspond not apply surcharges scheme, without prejudice to the corresponding sanctions, if necessary, the offences committed.
8. The payment of the amounts due within the period of voluntary period but made using a model or in front of an incorrect administration, does not involve the imposition of penalties or sanctions.
Article 25 Charges of period 1. Surcharges from the period will accrue at the start of this period, in accordance with the provisions of the present law.
Surcharges are incompatible to each other and are calculated on the total amount of the debt is not paid.
2. The Executive is 2% of the tax debt and applies when you're happy, the whole of the debt not paid in voluntary period before notification of the enforcement provision.
3. The constraint is reduced from 10% of the tax debt and applies when you're happy, the whole of the debt is not paid in time and the same charge before the end of the payment period referred to in paragraph 4 of article 51.
4. The ordinary enforcement is 20% of the tax debt and is applicable when they find themselves in the circumstances set out in the two previous sections.
5. The ordinary enforcement is compatible with the interest from the beginning of the achievements, moratori Executive period. On the other hand, the Executive and the reduced enforcement preclude moratori interest.
The sixth section. Formal formal tax obligations tax obligations Article 26 1. Have the nature of formal tax obligations the obligations that do not have pecuniary in nature and related to the procedures and the application of the taxes.
2. In addition to the other you can set tax rules, customs or accounting, are taxable must comply with the following obligations: a) Present census declarations when develop or have developed in the Principality of Andorra business and professional activities or operations, residents or not, or when they meet income subject to withholding.
b) request and use a tax registration number (NRT) in their relationships of taxation nature.
c) Present statements, information and communications that you require for each tribute.
d) Bring and maintain accounting books, records and other documents in each case can be considered with taxation, envisaged in the norm of each tribute, as well as the accounting regulations.
e) Issue, deliver and preserve invoices or documents substitutes of these invoices.
f) enable and facilitate administration the practice of administrative checks and inspections. In cases where it is needed the entry to the address of the tax obligation, shall apply the provisions of article 72.
g) the obligation to submit a certificate of deductions or payments on account made to recipients of taxable income subject to withholding or payment on account.
3. The statutory provisions that develop the tax rules can regulate the modalities and circumstances in relation to the fulfillment of the formal tax obligations.
Section seven. The rights, guarantees and duties Article 27 rights and guarantees of the tax obligation Are taxable are the owners of the following rights in their relations with nature: a tax) right to be informed and assisted by the Administration in the exercise of their rights and in the fulfilment of the obligations, including those statements and tax information.
b) the right to obtain an express decision on the part of the Administration in relation to all proceedings initiated ex officio or at the request of the tax obligation.
c) right to what administrative procedures are developed in terms that do not alter the normal operation of its activities. These terms will be established by the regulations.
d) right to know, at any time of the development, the status of proceedings that are part or, if not in are part of the procedures of which can prove a direct and legitimate interest.
e) right to know the identity of the persons responsible for the actions and the tax procedures in what are party or interested.
f) the right to request a copy of the certification and Administration statements, information, or communications that you have presented. to obtain a sealed copy of the documents they have presented, as long as the provide together with the original for comparison; and to the return of the originals of the documents mentioned above, if you do not have to belong to the file.
g) the right not to provide the documents already submitted, and that are in the possession of the Administration, always indicating the day and the procedure in which they are presented.
h) the right to obtain the returns derived from the rules of each tribute and returns of undue that are coming from and also the income made properly but that is unfair reporting under any tax or judicial procedure. In all cases, with payment of the corresponding moratori interest.
I) law, in the terms established by law, to the reserved nature of data, reports or records obtained by the Administration, that may not be transferred or communicated to third parties, except in the cases established by law.
j) the right to be treated with the respect and consideration due by the staff at the service of the administration.
k) right to what actions the Administration will carry out the least expensive way possible, as long as they do not obstruct the fulfilment of tax obligations, in accordance with the appropriate regulatory and legal provisions.
the) right to make allegations and to provide documents that are taken into account by the competent bodies at the time of writing the corresponding resolution proposal.
m) the right to be heard in the procedure of hearing or at any time in respect of any administrative procedure, in the terms provided for in the laws, the regulations and the rest of the legal system.
n) right to be informed, at the start of the performances of checking or inspection, about its nature and scope, about their rights and their obligations in the course of these actions, and these actions are developed within the deadlines set out in the laws.
or the recognition of the Law) benefits or tax regimes that are applicable.
p) the right to submit complaints and suggestions in relation to the functioning of the tax administration.
q) right to the demonstrations with tax relevance of taxable are collected in the proceedings extended the tax procedures.
r) right to present to the Administration the documentation deemed appropriate and relevant for the resolution of the tax procedure that is being developed.
s) the right to obtain copies of the documents that make up the administrative record, once revealed, in the terms established in the present law.
t) right to a refund of the costs of guarantees that it has assumed in the administrative or judicial proceedings of a tax law, in order to suspend the execution of an act or to defer or spread the payment of a debt, if the Act or debt mentioned is declared totally or partially unfair to sentence or administrative resolution firm, with payment of the interest moratori without check-in requirement to the effect as well as a proportional reduction of the guarantee provided in the event of a partial estimate of the resource or of the claim filed.
Article 28 obligations and rights of the directors 1. The Administration is subject to the fulfilment of the duties and obligations established in the present law and in the rest of the legal system.
2. the obligations of the directors, among others, the obligation to make effective returns derived from the rules of each tribute, the return of undue and revenue also carried out properly but I have flagged under any tax or judicial procedure. In all cases, with the payment of interest corresponding moratori.
3. The scope of these obligations is determined by the regulations.
4. The tax administration has the right to obtain data with taxation on taxable than any other Administration in Andorra, and also from other States under agreements and international treaties.
Article 29 Returns to what is entitled the forced taxation 1. The tax administration returns the amounts that are coming from in accordance with the rules of each tribute.
2. After the deadline established by the regulations of each tribute without ever ordered the payment of a refund due to causes attributable to the tax administration, this Administration has to pay the interest to the regulated moratori article 23, without need for the compulsory tax law requests. For this purpose, the interest is payable moratori from the end of the period mentioned to date on which issue the order for payment of the refund. In the event that the regulatory policy of a tribute not to fix a repayment period, the tax authorities must proceed to the same within a period not exceeding two months from the date of submission of the Declaration.
3. The tax has the right to the return of compulsory costs of guarantees that it has assumed in the administrative or judicial proceedings of a tax law, in accordance with the provisions of the letter t) of article 27, without prejudice to the cases that established by the regulations. In addition to the reimbursement of the cost of the guarantees, the tax administration to pay the interest during the period in which they force moratori meriti, without request for part of the tax obligation. This interest will accrue from the date properly accredited which would have incurred these costs up to the date of the relevant payment.
Article 30 Returns of undue 1. The tax administration returns to taxable, the subjects or offenders successors of some or other revenues that have been done improperly in the tax administration on the occasion of the fulfillment of the obligations or the payment of penalties.
2. With the return of the undue tax administration paid the interest moratori regulated in article 23, without need for the compulsory tax law requests. For this purpose, the interest is payable from the date moratori of realisation of the improper payment up to the date on which order the payment of the refund.
3. The procedure for the recognition of the right to a refund on each case of illegal income and how to make it effectively establishes the regulations.
Second chapter. Of taxable Section first. Subject of tax obligations Article 31 kinds of taxable taxable Are the natural or legal persons and entities to whom the individual laws of each tribute impose compliance with tax obligations.
They also have considered taxable when a particular law so established, civil societies, the inheritance jacents, communities of goods and all entities or assets freelancers who despite not having legal status constitute a separate economic unit capable of imposition.
Are taxable are: 1. Title of direct debit, in the following cases: a) the taxpayer is forced by the fact that tax law determined by the generator. The individual laws of each tribute fix cases in which these taxable may or must transfer the tax payments to third parties.
b) The substitute tax is the taxpayer required to imposition of the law is required, instead of that, to comply with the formal and material benefits of the tax obligation. The substitute may require the taxpayer the amount of tax obligations, unless the law indicated something else.
c) who is forced to perform a withholding or payment on account or for the public finances of amounts paid subject to taxation and those who, according to the particular laws of each tribute, have to make payments on account of tax debts, both own and others.
d) the obligation to impose the obligation of tax rules who support deductions or repercussions.
e) The offending tax rules subject to pecuniary sanctions that will be imposed.
2. Title of indirect debtors, in cases of non-compliance of debtors: a solidarity and responsible direct subsidiary).
b) The crime of goods affected by the law to comply with tax debts.
c) Are successors of the taxable.
3. Title of third-party debtors, other required subject by law to comply with duties of tax nature.
Article 32 Successors of taxable 1. Tax obligations outstanding at the time to dissolve and liquidate entities of any nature can be transmitted in accordance with this and other laws to members, participants or joint. These successors are bound severally to the limit of the value of the settlement fee that are appropriate. In the cases expressly listed in the present law shall be transmitted also to the sanctions.
2. on the death of taxable, the tax obligations of the originator earrings, feature the sanctions, are transmitted to the heirs in accordance with the legislation in force.
Tax liability 1. Only by law can be configured as a responsible, caring or subsidiary, tax debt, along with the direct debtors, other persons or entities. The direct debit is defined as such in article 31.
2. responsibility can be supportive or subsidiary. If the law does not expressly says otherwise, the responsibility will always be subsidiary.
3. no liability extends to the sanctions, except for the exceptions that are established legally.
4. The responsibility required in any case a prior administrative act of Declaration of responsibility, under the terms of article 115.
5. Joint liability, which is enforceable in the event of non-compliance with the required tax on the voluntary period, extends to the entire tax debt, defined in article 47 and eventually to the sanctions when it is established by law.
Arising from the responsibility, it urges the head of solidarity for pay in voluntary period. If the head of solidarity does not meet in voluntary period, the Administration may exercise enforcement action for indistinct against the compulsory tax against the head of solidarity or against both.
6. The subsidiary responsibility, which is enforceable in the event of non-compliance with the required tax and solidarity of the responsible enforcement period, comprises only the share of taxation and eventually to the sanctions when it is established by law.
The requirement of liability requires the Declaration of insolvency of the debtor and, if this is the case, the head of solidarity, and also a previous Act of derivation of direct responsibility of the debtor, without prejudice to the precautionary measures that may be adopted, in accordance with the present law.
7. The responsible persons have the right to reimbursement by the debtor of the amounts paid, in accordance with the civil legislation.
Article 34 Responsible solidarity 1. Are responsible for solidarity of the tax debt, the people and the following bodies: a) which collaborate actively in the Commission of a tax violation. His responsibility also extends to the sanction.
b) the participants or joint of the inheritances jacents, real communities and other entities without legal personality, in proportion to their respective shareholdings, with respect to the tax obligations of the entities mentioned. In this case, also respond to any sanctions imposed.
2. They are also responsible for payment of the tax debt and pending support services, if any, of the tax penalties, including penalties and interest that is enforceable, moratori whenever appropriate, up to the amount of the value of the property or rights that the tax authorities were able to seize or make available, and without prejudice to the possible criminal liability, the following individuals: a) which cause the concealment of assets or rights of the forced payment or is there work.
b) to grief, guilt or negligence breach the orders though.
c) which, with knowledge of the embargo, the provisional measure or provision of a guarantee, collaborate in the disposition of seized property or rights, or of the object of provisional measure or guarantee, or consentin.
of) people or depositories of the assets of the debtor that, once we have received the notification of the seizure of these assets, collaborate in the provision of the goods mentioned or the consent.
3. They are also responsible for solidarity the persons or entities that have effective control, direct or indirect, total or partial, of legal persons that have been created or used abusive to evade liability before the administration. In this case, the Administration has to try and motivate the existence of abuse of tax policy, in accordance with article 13.
4. The laws in general and in particular those of every tribute can establish other cases of joint liability, other than those provided for above.
5. The procedure to declare the joint liability is regulated by regulations.
Article 35 vicarious 1. Vicarious tax debt are the people or the following entities: a) the administrators of fact or of law, legal persons, when these legal persons have committed tax offences and the administrators have not carried out the acts necessary to meet tax obligations, when they have consented that the people who depend on them fail to comply with tax obligations or when they have adopted resolutions that have made it possible for the infractions. His responsibility also extends to the sanctions. However, if the fact derived from a collective decision, this responsibility does not extend to those who have opposed. The constancy of the opposition to the decision is a necessary requirement to this effect.
b) the administrators of fact or of law, legal persons that have ceased in the activity, to the tax obligations accrued that are outstanding at the time of termination, if they have not done everything reasonably possible to pay them, or if they have adopted resolutions or taken measures that are due to non-payment.
c) people that happen in the ownership or in the exercise of economic activities, to the previous owner's tax obligations arising from its exercise.
d) Are real debt payment tax related crime under the terms of article 37.
2. The laws in general, and in particular those of each tribute, may establish other cases of liability, other than those provided for above.
3. The procedure to declare the subsidiary responsibility is established by the regulations.
Article 36 transfer of business with outstanding tax debts 1. The business acquired in the case of the letter c) of paragraph 1 of article 35, they may request the Administration for a certificate of tax debt outstanding. In this case, your responsibility is limited to debts listed. The Administration has a month to issue and deliver the certificate to the applicant. The responsibility of the purchaser will be limited to debts, sanctions and responsibilities contained in the certificate. In the event that the certificate is the joke without making mention of debts or liabilities, penalties, or the joke in the envisaged deadline, the applicant will be exempt from the liability to which refers article 35.
2. The procedure and the content of the certificate is regulated by the regulations.
Real crime affected by law to comply with tax debts 1. The acquirer of the goods affected by law to comply with the tax benefits responds with these assets tax debt if this has not been satisfied by the tax obligation or, if applicable, by the head of solidarity or subsidiary. Never respond to the sanctions imposed on taxable above.
2. The acquirer of affected goods referred to in the previous section does not have the status of tax if required, before perfecting the acquisition of goods, the Administration's request for a certificate of tax debt outstanding by the transmitter in the terms indicated by the regulations and this certificate is negative. The Administration has a month to issue and deliver the certificate to the applicant. In the event that the Government does not hand over the certificate within the period fixed, it is considered that the certificate is negative, and therefore, the purchaser referred to in paragraph 1 will not be considered to be tax liable.
3. The derivation of administrative action against the affected goods requires prior administrative act.
Second section. Capacity to act and Article 38 representation capacity to act and representation 1. Have the capacity to act in the tax order, individuals and legal entities that are in accordance with the law.
2. Legal persons act by people who exercise, at the time in which there will be performances by the corresponding tax, its directors, either individually or as part of the body to whom corresponds this administration, either by legal provision either by resolution validly adopted.
3. The taxable with capacity to act may act through a representative, with which successive administrative actions are maintained, if you do not make any demonstration in the opposite direction. The representation of taxable will be determined by the regulations.
4. The taxable which do not have capacity to act Act through their legal representatives.
5. For the procedures of application of taxes, to bring resources or cancel it, giving up rights, assume or recognize obligations on behalf of the tax income forced returns improper request and to act in other cases in which it is necessary the signing of the tax must be forced, accredited representation with power by means of public or private document with signature authenticated by notaries or appearance before the competent administrative body , or with the standard form adopted for this purpose.
For the acts of procedure it is assumed that you are granted representation.
6. lack or inadequacy of power does not prevent is considered carried out the Act in question, as long as they accompany or have within a period of ten days, that should be given to this effect the administrative body, or you can try anuència or knowledge of the tax obligation with the representation of fact.
7. In cases of inheritance jacents, foundations, communities of goods and other entities without legal personality, has the representation who exercise, as long as it is accredited in a reliable manner; If you do not designate a representative, it is considered as such who exercise the management or direction of the entity; and if there are any of the members or participants of the entity.
8. When is presented by telematic means any document or statement to the tax administration, the presenter must act with the representation that is required for each event. The tax administration may require proof of representative authority referred to at any time.
9. For the purposes of their relationships with the tax authorities, the tax obligation that does not reside in the Principality of Andorra must appoint a natural or legal person representative with residence in Andorran territory when acting in Andorra through a permanent establishment, or when you set the tax rules. This designation must be communicated to the tax administration on the terms of the regulations of the tribute indicated. The appointment of a representative not replaces the obligation to obtain a NRT for part of the required non-resident tax, unless the law of each tribute otherwise.
10. When the tax representative advised by the tax returns that forced tax represents the of articles 29 and 30, the payment will be made directly to the tax obligation.
Article 39 address for tax purposes 1. The fiscal domicile is the place of location of the tax obligation in its relations with the tax authorities.
2. For the purposes of taxation the address is determined as follows: a) for natural persons residing in the Principality of Andorra, the tax home is the usual address.
The tax administration can consider that for tax purposes is the domicile of natural persons to develop economic activities where it is centralized administrative management effectively and the direction of the activities carried out.
b) for legal persons-residents, the tax address is the address, provided that they are effectively centralized its management and administration. Otherwise, it is the address in the Principality of Andorra where radiquin actually the direction or management above.
c) for civil societies, inheritance jacents, Comunidad de bienes and all those entities or self-employed resident assets that despite not having legal status constitute a separate economic unit subject to taxation, the tax address is the address, provided that they are effectively centralized direction and management. Otherwise, it is the address in the Principality of Andorra where radiquin actually the direction or management above.
3. The taxable non-tax resident in the territory of Andorra have their tax domicile, for the purposes of fulfillment of the obligations, to Andorra: a) When they operate in Andorra through a permanent establishment, the place where you get the effective administrative management and direction of the company in the territory of Andorra.
b) When obtaining income from real property in the tax domicile of the representative and, if it is not there, in the place of location of the property in question.
c) In the remaining cases, the tax address of the representative or, if there is, in the retainer or the party responsible for solidarity.
4. The tax administration may require the tax domicile is required stating for the purposes of this law. The lack of designation, in addition to the penalties that appropriate, does not preclude the application of taxes in accordance with this law.
When a forced change of domicile tax, you have to put in knowledge of the Administration in the period of one month, using the model of standard form approved for this purpose. The change of address does not produce effects outside the administration until it is presented this statement. The Administration may rectify the tax domicile of the taxable by checking relevant.
Third chapter. Of the elements of the tax obligation and the obligation to make payments on account of tax Section first. Tax base: methods of taxation Article 40 tax Base 1. The basis of taxation is a magnitude measured in money or not, resulting from the assessment of fact generator.
2. The measurement of the base of taxation can be made, in accordance with the law of each tribute, by means of the following systems: a) direct Determination.
c) indirect Estimation.
3. The laws of every tribute can establish various forms of each of the measurement systems on the base of taxation.
Article 41 direct determination system the basis of taxation is measured generally by direct determination system. Is used to measure it or quantify it exactly in accordance with the reality of the facts, using the statements or documents submitted or the data or the existing records.
Article 42 objectively System the system of determination of the basis of taxation is used to measure it or quantify it approximately in the event of inability or serious difficulty to define with accuracy, from signs, indexes or modules, or other available items directly related to the tax base and singled out specifically for the particular regulations of each tribute.
Article 43 the indirect estimation system 1. The system of indirect estimation of the tax base is used, as a subsidiary system of direct determination, to measure or quantify this based on the cases of lack of presentation of statements, information or documents or lack of data, books and accounting records or on any other case of impossibility of direct determination based by the administration.
2. the basis or yields are determined by the application of any of the following methods, interchangeably or together: a) data application and background available that are relevant for the purpose.
b) use of indiciaris elements that prove indirectly the existence of goods, rights or income, income, sales, costs and revenue that are typical of the economic sector, due to the circumstances of each required tax and their specific situation.
c) evaluation of magnitudes, indexes, modules or attendance data in taxable, depending on the data that we have in similar cases or equivalent.
3. The rules determined by this method require a motivation especially referred to the causes determining factors for the application of the method of indirect estimation and justification of the means chosen for the determination of the bases; that can be rebatudes to the corresponding tests required by tax law. It is not admissible to the contribution of tests relating to accounting if this has not been provided in the inspection procedure.
Second section. Other elements of the tax obligation Article 44 the payment basis of payment Basis is the magnitude resulting from practice on the base of taxation, where applicable, the reductions set out in the tax rules.
Article 45 tax rate 1. Have the consideration of tax rate fixed quantities expressed in an amount of currency to the base or segments of the tax base, as well as the percentage amounts of a proportional or appropriate to apply on the basis of progressive taxation or respective payment basis, as appropriate, to determine the share of taxation.
2. The law of every tribute can foresee the application of a zero, as well as reduced rates or subsidized.
Article 46 settlement taxation and fee 1. The share of taxation can be determined depending on the tax rate applicable to the tax base, according to a fixed amount specified in the corresponding rule, or jointly by both procedures.
2. The liquidation is the result of subtracting the share of tax deductions, allowances, the additions or the estimated coefficients, if necessary, in the law of each tribute, without prejudice to the possible tax agreements signed between the special and the general-interest investors, according with the provisions of article 67.
3. The differential fee is the result of subtracting the payment fee the amount of the payments to account, in any of its forms, in accordance with the rules of each tribute.
4. It is necessary to reduce their tax debt trade when, in the application of the tax rate, result in an increase in the base corresponds to a proportion of the higher fee to this increase. The reduction has to understand, at least, this excess. Excepts of this rule are cases in which the tax debt has been paid by fixed fees.
The fourth chapter. The tax debt section one. General provisions Article 47 tax debt Content 1. The tax debt consists of the payment or amount to be paid as a result of the tax obligation or the obligation to make payments to your account.
2. The law of every tribute can establish tax deductions and reductions of any kind of tax fee.
3. tax debt also includes, where appropriate: a) The surcharges, established on the basis of taxation or on the settlement fee.
b) the interests of deferral and fractionation, required the moratori interest rate.
c) surcharges for extemporaneous statement.
d) the Executive, in the cases of the period and for the amounts set out in the present law.
e) moratori interest.
4. tax sanctions established in the present law does not form part of the tax debt.
Article 48 extinction of the tax debt
1. tax debts can be terminated by voluntary payment or Executive, proven insolvency compensation, cancellation, or limitation of the tax obligation, without prejudice to the possible derivation of responsibility, by the provisions of the customs legislation and by other means established by law, and without prejudice to the rehabilitation of the credits in the event of termination of the insolvency of the debtor.
2. The payment, compensation, deduction on transfers or the cancellation of the tax debt has liberating effects exclusively to the amount paid, compensated, deducted or condonat.
Second section. 49 Article payment methods of payment 1. As a general rule, the voluntary payment must be made in cash, cheque or cheque account or confirmed bank deposit, wire transfer or any other commercial document equivalent, and also by any other means specified by the regulations or by the law, in particular to those of each tribute.
2. Cash payments must be made in the official currency of the Principality of Andorra unless the law of each tribute with something else.
3. The payment in within Executive volunteer or can be made in kind, by means of cultural goods of general interest, or of another nature, on the conditions established in this law and in particular by the law of each tribute, as well as the regulations.
4. Specifically, it must regulate the regulations the requirements and the conditions for the payment can be carried out using techniques and electronic, computer or telematic media.
5. The use of other means of payment only releases the debtor when they have been expressly authorized.
6. Is understood to have paid in cash the tax debt by the time they made the payment of the amount in the competent bodies, by means of the respective main and auxiliary boxes, banks in case of cooperation agreement approved by the Government or any other entity authorized to this effect. As for other forms of payment, the tax debt is understood to have paid as specified by the regulations.
Article 50 legitimate to register and make payment 1. The competent bodies of each tribute, by means of the respective main and auxiliary boxes, are legitimate in order to receive the payment of the fees and tax debts, of the amounts retained the title of tribute and of amounts on account of tax payments. Likewise, there are authorised banks in case of cooperation agreement approved by the Government.
The payments to different administration organs of the body which is legally required payment tax free and responsible for its obligation to pay to the competent body, without prejudice to the possible payer's responsibility. However, the payment made to third parties not connected with the Administration not to release the tax or charge any subsidiary or forced charity.
2. the corresponding taxable, as well as anyone who claim to act in the name or its representation, they are legitimate to make the payment of the fees and the tax debts, of the amounts retained the title of tribute and of amounts on account of tax payments.
Article 51 Time of payment 1. The tax debt resulting from a payment must be paid within the period laid down in the rules of each tribute.
2. In the case of tax debts arising from payments made by the Administration, the payment has been made within the period of one month of the notification of the Act of settlement. The particular law of each tribute can, however, set different deadlines.
3. The expiration of the deadline for the payment that has been made effective could determine the accrual of interest moratori, without prejudice to the provisions in articles 24 and 25 in relation to the charges for extemporaneïtat and the Executive.
4. Once the period, the payment of the tax debt has been made within the period of one month from the notification of the enforcement provision.
5. the Customs debts are paid in accordance with their respective legislation.
Article 52 imputation of payments 1. Tax debts are independent from each other, both for the whole of the respective amount as about the portions in the case of Division, so that the payment of a tax debt or an income at the expense of later maturity not terminated the ability of the Administration to require are not paid.
2. The obligation to pay tax debts of several can impute each payment to the debt that freely determined. If the debts are in Executive period, the charge will be made to the oldest debt.
Article 53 Deferral and payment in instalments 1. The payment must understand the total amount of tax debt to produce the effect of being phased out the tax obligation.
However, the tax must be applied for the postponement or the tax debt in instalments, in both voluntary and constraint, with warranty offer, when their financial situation prevents make transient form, the payment within the deadlines set.
May not be subject to deferral or tax debts instalments corresponding to tax obligations they have to comply with the retainer or obliged to make payments on account, except in the exceptional cases accepted by the tax policy.
2. The postponement or the Division involve the accrual of interest on the deferred amounts moratori or divided.
3. The request for postponement or Division in voluntary period prevents the start of enforcement period. At any time prior to the execution of the attachment, you can request the postponement or Division, and may be offered as a guarantee the same seized goods.
4. The procedure of application for postponement or Division has been to determine the regulations.
5. In the event of postponement and once expired the deadline given, the lack of payment is determined by: a) In voluntary period, the immediate requirement for enforcement of the road that has become deferred debt unpaid.
b) On enforcement period, the renewal of the Executive procedure.
6. in case of Division, the non-payment of a single term determines:
in the immediate requirement In voluntary period) by means of constraint of the past due amounts; If these amounts do not enter, they are considered defeated the rest of pending deadlines, which, Furthermore, required by way of enforcement.
b) On enforcement period, the renewal of the Executive procedure in relation to the pending deadlines.
7. In the event of repeated failure, the Administration considers it defeated the whole of the debt in instalments and requires the payment of the tax required by the constraint. To this effect, it is considered repeated failure to lack of payment of the tax required to two or more fractions of debt, both in a row over time as non-consecutive.
The third section. Article 54 calculation of deadlines and prescription prescription 1. Prescribed in the three years the rights and the following: a) the right of the Administration to determine the tax debt through the timely payment.
b) action to impose tax penalties.
c) the right to request, and in your case you get, the returns resulting from the regulations of each tribute and returns of undue.
d) the right of the Administration to require the payment of tax debts cleared and autoliquidats.
e) the right of the Administration to require the payment of tax sanctions.
2. The period of limitation starts to count, respectively: a) from the date on which the regulation period runs out to present the Declaration or the corresponding payment.
b) from the moment in which they have committed the respective offences or, if this is the case, from the date on which the regulation period runs out to present the payment corresponding to the period in which the infringement has been committed.
c) from the date on which the deadline runs out for the corresponding refund arising from the rules of each tribute or, in the absence of a period, from the day on which the return was requested.
d) from the date on which the undue payment has been made.
e) from the date of the notification of the settlement.
f) from the date on which the period for payment of the tax debt in voluntary period.
g) from the date of the notification of the agreement of imposition of penalty.
h) from the date on which end the deadlines set for the returns derived from the rules of each tribute or from the date of notification of the agreement where it is recognised the right to receive reimbursement of undue.
3. The period of limitation for the payment obligation to those responsible for solidarity begins to count the day on which the deadline runs out of direct payment of the debtor in a voluntary period. In the case of vicarious, starts from the last performance of the enforcement proceedings conducted with formal direct knowledge of the debtor. However, if the facts that give rise to joint liability are following the mentioned date, the term of limitation starts counting from the date on which originate the facts which give rise to the joint liability.
4. The period of limitation for the payment obligation to the vicarious starts counting from the notification of the last performance live from the debtor, or if practiced collection is the case for any of the people responsible for solidarity.
5. The prescription period indicated in paragraph 1 can be expanded within a maximum period of one year if the interruption of the prescription as a result of carrying out any of the activities set forth in article 55. In any other case, the period of prescription shall be foreseen in paragraph 1 of this article.
Article 55 interruption of the prescription 1. The period of prescription is interrupted by: a) any action of the Administration, notified to the tax obligation in accordance with the present law, conducive to the recognition, the obtaining, verification, inspection, collection, underwriting or liquidation of all or part of the tax obligation.
b) By any action of the tax payment or forced debt recognition leading directly to the administration or, indirectly, by the interposition of resources of any kind.
c) in relation to the return of undue, the prescription period is interrupted at the moment in which the Administration recognize the debt, notifying reliably to the tax or, if required we require payment for any via, when the Administration have also knowledge of reliable form. It also interrupts when they repeated the request or interject resources of any kind.
2. The period of interruption of the prescription is included as part of the total calculation of the period of prescription of the tax, except in the case set forth in the following section.
3. If the prescription deadline has been interrupted by the filing of a judicial remedy, the prescription period restarts again when the Administration receives the notification of the decision or the resolution that put an end to legal proceedings. In any case, the time elapsed before the beginning of the interruption will be included equally in the total calculation of the period of prescription of the tax.
4. If the prescription deadline has been interrupted by the Declaration in a State of cessation of payments or bankruptcy of the debtor, the prescription period restarts at the time in which it is clausuri the bankruptcy procedure.
5. If there are several debts in relation to a tax obligation, the interruption of the prescription has only effects in relation to the debt in question.
6. Interrupted the term of prescription to a required tax this effect extends to all other taxable, including those responsible for.
7. Interruptions indicated in the previous sections may not be a lengthening of the period of initial prescription greater than one year, except for the provisions of paragraph 3.
Article 56 of the prescription Effects 1. The prescription is applied automatically, by decision of the competent body, without that invoke or exceptuï for part of the tax obligation. The prescription won tax debt expires.
2. The obligation to justify the origin of the data, documents and other formal obligations, which have their origin in operations carried out in tax periods prescribed, but with effects in periods not prescribed, is maintained during the term of limitation of the right to determine the tax debt affected by the corresponding operation.
Section four. Other means of extinction of the tax debt and sanctions Article 57 Compensation 1. The fees and, if applicable, tax debts and penalties, it can extinguish, totally or partially, by means of compensation with tax credits, so principal and tax not so wholly owned subsidiary, from taxable to the Administration, recognized, under the conditions established by the regulations.
2. The compensation may take place ex officio or at the request of the tax obligation. In the latter case, if it complies with the regulatory requirements, the Administration has to access. In any case, the compensation request stop payment period, you must restart in case of denial.
3. The procedure and the requirements for the compensation of credits are determined by the regulations.
Article 58 Cancellation fees and tax debts can only be subject to cancellation during the time, in the amount and with the requirements established by a specific law for each case or each group of homogeneous cases.
Article 59 proven Insolvency of the tax obligation 1. The Administration can tentatively declared extinct, in the manner specified by the regulations, any right to tax collection in his favour, in the case of proven insolvency, whether total or partial, of the taxable as set forth in the letter b) of paragraph 1 of article 114. However, the same taxable can be rehabilitated within the term of limitation, as set forth in paragraph 2 of article 114.
2. Once the deadline expired without prescription you have proceeded to the renovation said, the Administration declares definitively credit affected.
Fifth section. Warranties Article 60 types of guarantees Are credits in favour of the Administration can be guaranteed by means of the following guarantees: a) Endorsement of a bank authorized to operate in the Principality of Andorra.
b) personal Bond or supportive, given by two persons of recognised solvency at the discretion of the administration.
of Law, which granted greater) in the administration of tax debt collection preference defeated and not satisfied with respect to other creditors, with the product of the realisation of the assets of the tax obligation in question.
e) right of involvement, consistent, if you set it to law in general, and in particular that of each tribute, that certain goods subject to traffic are subject to liability by reason of the tax debt, liquidated or not, of the transmitter. The right of involvement does not extend to the acquisition by a third party in good faith and just title of a good or of a commercial or industrial establishment.
f) right of retention, to everyone, that affects the goods subject to indirect taxes, the amount of credit cleared and not satisfied, if not sufficiently guaranteed the respective payment.
Article 61 guarantees in the postponement and the Division 1. In order to ensure the partial payments and deferment of administrative credit, tax administration requires a sufficient guarantee consisting of a guarantee or a deposit of a bank authorized to operate in the Principality of Andorra.
2. In the event that will justify the inability to reliably obtain the guarantee or deposit above mentioned, or that will prove that the failure to get the severely harm the viability of the economic activity of the tax required, the Administration may require that it constitutes a mortgage, a pledge, a personal bond and solidarity or any other guarantee that it deems appropriate, in the form in which it is determined by the regulations.
3. The Administration may dispense totally or partially of the guarantee in the following cases: (a) tax required) When the amounts are less than the specified regulations.
b) when required to make the payment of the tax debt test reliably that does not have sufficient assets to guarantee the debt and that the execution of its heritage can affect severely the productive capacity and working from their economic activity, or can cause serious damage to the tax authorities, in the form in which it is determined by the regulations. In this case it may adopt provisional measures regulated in the following article.
c) in any other case it is established in the tax rules.
Precautionary Measures 62 provisional article 1. In order to ensure the payment of credits liquidated in favor of the Administration, the tax authorities may adopt provisional measures of a temporary nature, if there are rational indications that the payment mentioned can be prevented or seriously difficulty considering the equity situation of the debtor or the carrying out of actions to reduce its solvency.
2. If adopted precautionary measures, the Administration must notify the tax obligation, with an exhibition of illustrations and sufficiently reasoned that justify.
3. The measures adopted should be proportional to the situation that is intended to avoid and the debt that it intended to charge. The tax authorities may not adopt precautionary measures that involve a prejudice difficult or impossible to repair.
4. The tax administration can adopt as a provisional measure the retention of payment of tax returns.
5. The Administration adopts provisional measures by means of a tax procedure, when you produce the causes related to section 1.
6. Provisional measures cease to have effect at the end of six months to be adopted, unless they have disappeared before the circumstances that led to the payment of the tax debt occurs, or that they are replaced by a guarantee enough at the discretion of the tax authorities if you request the tax required.
The period of six months mentioned can be expanded into six months, by grounded decision of the tax administration.
Title III. Application of the taxation chapter. Of the General principles of the application of the taxation Section first. General principles Article 63 scope of application and competence
1. The application of taxes includes the following activities of the tax administration: a) General information and assistance of the taxable.
b) management, inspection and collection of taxes.
c) Any tax required action in the exercise of their rights in the framework of the legal relationship revenue.
d) any other action determined by law.
2. The tax administration has territorial and functional competence in the application of taxes, while respecting the competences in the field of common tax.
Second section. Information and tax consultations Article 64 Obligation of information and assistance to taxable 1. The Administration has the duty to inform and assist the taxable in relation to their rights and their obligations.
2. The means through which reports are as follows: a) publication of updated and consolidated texts of tax rules.
b) publicity of administrative criteria in relation to the rules and tax models.
c) Responses to written queries that are connected to the consultants, which will be published, while preserving their privacy.
of previous agreements of certain actions and evaluation) operations.
e) Special Agreements relating to certain strategic investments.
f) verbal Information, by telephone or face-to-face appointments.
g) advertising of general criteria that make up the annual plan of fiscal control.
h information and dissemination campaigns).
and) Others to be determined by the regulations.
3. The Administration will attend the taxable in meeting their tax obligations.
Article 65 written tax Consultations 1. Are taxable are entitled to submit written questions to the tax administration. The minimum content of the query is: a) Identification Data of the consultant.
b) background and detailed circumstances of the case.
c) doubts that originates in tax matters and periods in which would be applicable.
2. In addition to the taxable, are legitimized by the associations that bring together groups that represent queries presented natural or legal persons, the professional associations, the Chambers and the associations or trade unions, in relation to issues that affect a number of its members or partners.
3. The tax administration stored without answering those queries that do not comply with the requirements referred to in this article.
4. The resolution of the consultation is binding for the tax administration with respect to the legal situation of the tax consultant in the same period of the entry of the query. While it is not a change in the circumstances of fact, application of the criteria in the consultant remains until you change the policy or the jurisprudential interpretation of the precept. These effects will continue for any third party, provided that the facts and circumstances of this tax must be assimilated to those included in the answer to the query.
5. you may not lodge an appeal against the resolution of a query, without prejudice to the right to request clarification. However, the events of payment or penalty arising from criteria contained in the response to the query are susceptible of appeal under its general scheme.
6. In the procedures for application of taxes the tax administration should apply the criteria contained in the tax queries written in, provided that the assumption of fact be assimilated. In any case, the Act of settlement to occur in relation to the economic operation or tax legal object of the consultation must respect the content of the binding response, being forced all the organs of the tax administration, in all circumstances, to respect the content of the same. At the discretion of the Administration in a query you can modify uest and with effect from the date on which issue the resolution that modifies the doctrinal position of the administration. In the event that will modify this criterion, the Administration will have to notify explicitly and reliable way to monitor, and will have to perform a public communication and effective modification of the criteria being applied one month after the said broadcast.
7. The questions must be answered within a maximum period of two months from its entry in the tax administration. The answer to the query will be binding for the tax authorities. In the case that the tax administration does not answer within the period indicated, to apply the criterion of positive administrative silence, understanding supported the proposal made by the tax obligation.
8. At the beginning of each term natural will take place by the tax administration the public dissemination and effective answers to the queries that have binding tax response during the previous quarter, as well as the modifications of the criteria stated in section 6.
9. The procedure of processing and response is determined by the regulations, taking into consideration the criteria of subordination, development and complementarity of the content of the present law.
The third section. 66 Article assessment agreements pre-assessment Agreements 1. Are taxable can request to the tax administration, when I contemplated the norm of each tribute, determined by prior and binding the valuation for tax purposes of revenue, products, goods, services, expenses and any other decisive element of the tax debt.
2. The application must be prior to the completion of the term for submitting the payment or the corresponding declaration.
3. The minimum content of the application, the terms and other requirements of procedure regulate the regulations.
4. While not changing the circumstances indicated in the application or in the regulations, the assessment has binding effects for the tax administration and to the applicant, and is not susceptible of appeal. However, the settlement based on the assessment that is susceptible of appeal.
5. The assessment has the effect that it is established in the same agreement, unless the regulations of each tribute with something else.
Article 67 special Agreements 1. In the event that a resident or non-resident tax required, is interested in making a strategic investment in the territory of the Principality of Andorra, may request before the general administration a special agreement.
2. It is understood as a strategic investment that is of general interest or public utility for the Andorran people. Among other things, will appreciate the effects that may entail investment in the gross domestic product, employment, social services, the environment, technological progress or in other areas of interest. The agreement must be duly reasoned by the competent body.
3. The norm of each tribute set what parameters can be modified in the scope of a special agreement. Among others, the agreement can be of the following items: a) Tax Base.
b) tax rate.
c) exemptions and deductions.
d) deadlines for payment.
e) exemption from withholding support or to make payments on account.
4. The minimum content of the application is: a) identification of the persons or entities investment.
b) description of the nature of the investment and Foundation of the economic and social benefits that would mean for the Principality of Andorra.
c) investment plan, with an indication of the sources of funding and the temporary extension.
d) Specification of the requested tax benefits.
5. The competent body filed the transcript if it is not present the minimum documentation and, if required, correction is not esmenen the defects within a period of one month from the notification. "Also is filed if it believes that you don't have to be a substantial benefit for the Principality of Andorra. The file of the case is not susceptible of appeal.
6. Once accepted for processing the request, the Minister in charge of finance request to the Minister responsible for the economy in a report about the justification of the general interest or public utility, as well as the economic viability of the project and the return that in the long term can have for the economy of the Principality of Andorra.
7. Based on this report, the Minister in charge of finance prepares a proposal for special tax treatment.
8. This proposal is subjected to public exposure for a month so that any interested person or entity may submit allegations.
9. Over this period, the Minister in charge of finance presents the Government investment project, the report of the Minister responsible for the economy, the proposed special tax treatment and the allegations made by the interested parties.
10. The Government decides to either accept the special tax treatment agreement proposed by the Minister, either fix it, or file the transcript. If approved the proposal, the Government presents to the General Council a bill that contains all the information justifying the project for approval. In the case of being approved in the headquarters of the General Council, the agreement is sent to the applicant, who has a month to accept it.
Section four. Social collaboration in the application of taxes Article 68 information Obligations 1. The natural or legal persons, public or private, as well as the entities of national civil or foreign, are required to provide to the tax authorities the data, reports, background and receipts with taxation related to the fulfillment of their own tax obligations and third parties when there is a prior requirement for individualized within the scope of an inspection procedure, period collection or embargo to justify properly the significance of the information required and that have been used all available means to obtain the information requested.
The obligations relating to information requests made in accordance with the provisions in the agreements for the exchange of tax information or agreements for the Elimination of the double taxation treaties concluded by the Principality of Andorra shall be governed by the corresponding agreements, agreements and legislation relative to the exchange of information in tax matters.
The retainers and are required to make payments on account have to present relations of monetary or in kind payments made to other persons or entities, under the terms and conditions established by the regulations of each tribute.
2. The requests must specify the transaction subject to the investigation, the taxable or the owners affected and the time period to which they refer.
3. public officials, as well as any other person invested public function, are obliged to collaborate with the tax authorities supplying all kinds of information with taxation that have, unless applicable: a) the confidentiality of the data you have supplied to the Administration for a purpose purely statistics.
b) the secret of the notarial protocol.
c) the secret of the content of the correspondence and communications.
4. The obligation to provide information professionals with taxation does not affect private property not data that are known by reason of the exercise of the activity, the revelation of which contravenes the honor and personal and family privacy. It will also not affect the confidential data of the customers of which they have knowledge as a result of the provision of professional services of advice or defense.
5. The professionals may not invoke professional secrecy to prevent the check from your own tax situation.
6. The obligation of information affects any natural or legal person resident or not, to operate in the Principality of Andorra and acting through trust agreements or relations of any kind, trust, public or private foundations, or any other similar vehicle is subject or not to the Andorran law, in relation to the beneficiaries of these relationships or trust agreements, trust, public or private foundations, or any other similar vehicle as well as the people who established agreements and any payments made to the fingers beneficiaries of the income derived from this management. As long as the fidúcia, the trust, the public or private foundations, or any other similar vehicle has no designated beneficiaries, the information given must correspond to the person or people who have formalized as well as distributions of profits and income realized during his term. When you can not identify or people who have formalised these relationships or trust agreements, trust, public or private foundations, or any other similar vehicle, by reason of the death of or the same, or for any other reason, the obligation of information affects only those payments made during the last 15 years from the date of death of or people who have formalized , in relation to income obtained by its Manager. To this end, it establishes and develops through a specific record of regulatory professionals or anyone else to manage the contractual agreements here collected with the obligation to communicate to this registry information to which this article refers. Regulated financial institutions are exempt from this obligation if and when a similar information has to be transmitted to any governing body of Andorra or of any Member State of the European Union.
Article 69 the authorities subject to the duty to inform and help 1. The authorities of any kind, the holders of the organs of the Government, the communes and the organs that depend on it, autonomous bodies or semi-public entities or public law, as well as any other public entity, among others, the Caixa Andorrana de Seguretat Social and public records, and also the notaries within the framework of their actions and tax in general, people who exercise public functions, with the limitations and prohibitions that their regulations impose, are required to provide to the tax authorities the information they manage taxation in response to requirements of individual information made in the terms established in article 68 or in accordance with the provisions in the agreements for the exchange of tax information or agreements for the Elimination of the double taxation treaties concluded by the Principality of Andorra , and to lend all the support, both to the tax authorities and their officials, in the exercise of its functions.
2. The Batllia, the courts and other organs of the administration of Justice should collaborate with the tax authorities as a response to the requirements of individual information made in the terms established in article 68 and communicate it, in this instance, the data with taxation that will emerge from the judicial proceedings that have knowledge, with the limitations of the secret sumarial that the laws are imposed.
3. The transfer of personal data with taxation that has been made to the tax administration in accordance with the provisions of the previous sections, does not require the consent of the subject in question. However, in cases of forcible execution proceedings, all individuals and public and private entities are required to lend their collaboration and to facilitate the administration all the information you know in relation to the property and rights of the person executed, with no other limitations than those imposed by the respect for the fundamental rights of the people and to the legislation on the protection of personal data.
4. The data, reports or records obtained by the tax authorities in the development of its functions are reserved and can only be used for the purposes of the effective application of the taxes which is responsible for managing, or for the imposition of sanctions that are coming from, as well as the rest of the functions that the laws will ", without that may be transferred or communicated to third parties unless the loan is regulated by law or in accordance with that plan and subject to the limits set out in the agreements for the exchange of tax information or in the double taxation agreements concluded by the Principality of Andorra, or in the legislation relating to the exchange of information in tax matters.
5. The tax administration should be adopted in all cases, the necessary measures to ensure the confidentiality of tax information and its appropriate use.
6. All the authorities or officials who have knowledge of taxation information are bound to professional secrecy more strict and complete, with the exception of cases of cession or established by law. Regardless of the criminal or civil responsibilities that may arise, the violation of this particular duty of professional secrecy is considered always need very serious.
Second chapter. The rules on actions and tax procedures Section first. Principles and general aspects Article 70 tax Notifications 1. In the procedures for application of the taxes the notifications are practiced by any means that allows them to have a record of the receipt, the date, the identity of who receives the notification and of the content of the Act membership. If you meet these conditions, the notification has the presumption that has been produced legally. The file must be preserved justification of these elements. The minimum content is: a) indication of the data of which is derived from the amount of the settlement, with enough motivation.
b) means of challenge that can be exercise, with expression of deadlines and the competent bodies to solve the challenge.
c) site, term and form of compliance with the quota of taxation.
2. The notifications will practice by: a) Agents of the tax administration and other qualified agents of the administration.
b) communal Agents.
c) certified mail, including postal services of third countries.
d) private companies of the postal service that meet the requirements of approval to be determined by the regulations.
e electronic or telematic Means).
f) other forms and procedures that will develop the regulations.
3. The notifications will practice in the offices of the Administration, the tax address or to the address indicated by the tax obligation or by his representative. If it is the tax address of the tax required or indicated by the tax obligation or his representative and not found in the home, the notification will be delivered to any person over 18 years who identifies himself with the relevant official document. In the case of electronic or telematic media, the notification system is to enable the Administration to have a record of what has been practiced, in accordance with the applicable legislation in matters of administrative acts by electronic means.
4. If the tax obligation or his representative rejected the notification, it is considered important.
5. If the tax has not compelled statement your home or, in the event that you have made, it is not possible to practice the notification to the designated address after two attempts on different days and times, it is noted that fact on the record. From that moment on, the successive notifications with the required tax law are made by the edict published in the official bulletin of the Principality of Andorra.
6. The Administration may notify collectively by the edict published in the official bulletin of the Principality of Andorra the settlements corresponding to taxes of repetitive, from the second period. In the event that the required payment of the tax and tax billing has been in a financial institution authorized to operate in the Principality of Andorra, the notification is considered to be made with the presentation of the receipt to the Bank.
7. defective notifications, for lack of any or of some requirements set forth in this article, take effect from the date on which the tax obligation is considered expressly notified, in which stands the relevant resource or where is the payment of the share of taxation.
8. The settlements reported correctly to the tax must force you to satisfy the tax debt.
Article 71 the obligation to resolve temporàniament and effects of the lack of express decision 1. The tax administration is required to resolve all matters expressly that arise in the procedures of application of taxes, as well as to notify the said resolution.
2. The maximum period in which notice of the resolution will be fixed by the regulations of the corresponding procedure, cannot exceed six months, but that is set to a standard with the rank of law. When the regulations of procedures does not fix a maximum, this will be six months.
It is excluded from that has been prepared in this section the enforcement proceedings, the actions for which you will be able to extend to the period of prescription of the right of payment.
Otherwise, the terms will be calculated according to the provisions of the administrative code.
3. For the purpose of giving to accomplished the obligation to report within the maximum period of duration of the procedures, be sufficient to prove that he has made an attempt of notification that contains the full text of the resolution.
The periods of interruption justified that specified by the regulations and the delays in the procedure to cause not attributable to the tax authorities will not be included in the calculation of the term resolution.
4. In procedures initiated at the request of a party, the expiration of the maximum term without having notified an express resolution will produce the effects that establish their regulations. For this purpose, in the whole procedure of application of taxes must be expressly regulate the regime of acts alleged that corresponds.
When the stoppage of the procedure due to causes attributable to the tax obligation, the Administration warn that, after three months, you can declare the same expiration.
5. In procedures initiated ex officio, the expiration of the maximum term established without resolution has been reported to produce the effects provided for in the rules governing each procedure of application of taxes, or subsidiary, which has the code of the administration.
In the absence of an express regulation, will occur the following effects: a) in the case of proceedings that might arise from the recognition of or, in any case, the Constitution of rights or other legal situations individual, are taxable can understand dear by administrative silence possible favorable effects derived from the procedure.
b) in the procedures likely to cause side effects or burden will be the expiry date of the procedure.
6. Once produced the expiration, this will be declared ex officio or at the request of the interested party, by ordering the file of the proceedings.
7. The expiration of the sanctioning procedure will produce, by itself, the extinction of the rights of the tax administration.
Article 72 Entry to the address 1. The tax administration can not access to the home of the tax required if you do not have a judicial authorization or a written authorisation of the tax obligation. The access is limited to the exercise of the functions assigned to it by this law.
Judicial authorization is the responsibility of the administrative jurisdiction. The batlle evaluates the application of the tax administration in accordance with the circumstances and are met in accordance with the principles of appropriateness, necessity and proportionality of the measure requested.
2. The professional domicile, headquarters and the headquarters of the activity of the tax must enjoy the same protection that the provisions in the preceding paragraph with regard to certain physical spaces. These areas correspond to the protected physical Center of company management or the business, as well as the place where custody or accounting documents are preserved or supports that are reserved to the knowledge of third parties.
3. The tax administration can access professional or at home at the direction or the activity of the tax obligation in the usual schedule of the activity in order to exercise the functions assigned to it by this law, except in the physical spaces protected as indicated in the previous sections, the access to which you are subject to the obtaining of a judicial authorization or a written authorization of their legal representative or attorney or tax required. In no case can be accessed outside of these hours.
4. On the adoption of the measure of judicial authorization of entry into the homes indicated in the previous sections will get special care and attention to criteria of adequacy of the measure, the indispensability and proportionality in strict sense, requirements that will have to be especially motivated in the administrative application. Judicial authorization must specify the cause and the purpose of it.
5. If there is no physical separation between the home and the professional domicile or of the activity of the tax obligation, applies the provisions in the first section.
6. The requirements that must comply with the authorisation of the person concerned, the authorisation of the tax or the tax or their legal representative required and the definition of physical separation are determined by the regulations.
Article 73 public Denunciation 1. The tax administration can receive complaints regarding actions of taxable tax offences can be constituted of defrauding and has the obligation to guarantee the confidentiality of the complainant. The complainant is not in any case part of the eventual procedure.
2. You file complaints manifestly unfounded and that denunciïn behaviour that does not involve tax offences of defrauding.
3. It will also file anonymous complaints.
4. The agents of the tax administration carried out the checks they consider appropriate and may request to denouncing the contribution of tests. The procedure ends with the file of the case, with the start of actions to check, or with the beginning of performances inspectores.
5. In any of the cases, in front of all complaint unfounded, the Administration needs to open a file in sanctioning denouncing to determine if he has acted intentionally in the course of their complaint under the terms of the provisions of paragraph 2 of article 125.
Second section. Phases of the tax procedure Article 74 Home tax procedure begins, ex officio or at the request of the tax obligation, for any of the following forms: a) To the presentation of statements, information or other communications to tax part of the tax obligation.
b) For notification to the tax obligation or its representative of the beginning of a collection procedure, inspection or management, or any other tax procedure.
c) for the presentation, by the tax and tax consultations required written pre-assessment agreements, requests, requests for special agreements, requests for refund of undue, and also of any application for recognition or exercise of rights in the field of tax law.
Article 75 Development 1. The procedure is done directly or with the required tax law or his representative.
2. The tax administration provides the required tax law the exercise of their rights and the fulfilment of their obligations. All communications contain a succinct list of the regulations applied to the case.
3. The tax administration may not require the provision of documents already provided to the administration by the tax obligation, but can request a clarification in relation to these documents.
4. The tax obligation can get a copy of the file in which you have been involved, once revealed.
5. The activities in the field of application of the taxes are documented in: a) communications: communications are the documents through which the Administration notifies the tax forced the start of the procedure or other facts or circumstances relating to the same or performs the requirements that are necessary to any person or entity. Communications will be able to apply to the content of the proceedings that are extended.
b) Proceedings: the proceedings are public documents that extend to state facts, as well as the manifestations of the tax obligation or person with which to understand the proceedings. The proceedings will not contain proposals for tax payments.
c) reports: reports are documents that contain information issued by the tax administration. The bodies of the tax administration, be issued ex officio or at the request of a third party, the reports that are mandatory in accordance with the law, those who request other organs or services of the public administrations or legislative and judicial powers, in the terms established by the laws, and those that are necessary for the application of the taxes.
d) Acts: the proceedings are public documents issued by the inspection, which is the result of the inspection, verification and proposes the regularization of the tax inspection that forced love from, or it declares the conformity.
The records have the probative value of a public document, so the facts they contain can only be rebatuts via the test in the opposite direction.
To the extent that they constitute means of proof, these will be subjected to the light of the principle of free evaluation of this, and, at the same time, it can be rebutted by proof to the contrary content in application of the principle of contradiction.
The probative value of the proceedings can only refer to facts checked directly by the official, being out of reach the legal qualifications, the value judgements and the mere opinions of officials who could appear in the same.
The presumption referred to in the first paragraph of this section does not prevent the possibility of judicial control, if any, of the real existence of a medium suitable for the determination of certain of the matters described in the Act.
6. In all proceedings, the tax has the right to compulsory process of hearing prior to the resolution, unless it expressly renounces.
Article 76 Termination and obligation to solve 1. Tax procedure ends: a) With the settlement or the resolution issued by the tax administration.
b) With the fulfilment of the tax obligation on the part of the tax obligation.
c) With the discontinuance or waiving their right to a part of the tax obligation.
of expiration, when the record) to have been initiated ex officio by the tax authorities, by the expiry of six months from the start. Not calculated in this period the periods of delay not attributable to the administration.
e) by the impossibility to continue it due to diseased.
f) for any other reason provided for in tax law.
2. The tax administration does not have the obligation to solve expressly in the procedures of recognition or exercise expired rights to tax the downtime required.
3. In the rest of the procedures, the tax authorities have the obligation to resolve all matters expressly raised by it in the process of application of the taxes. The resolution, duly motivated, must be notified to the tax obligation.
4. The terms of resolution are determined by law in each of the procedures.
The third section. Test Article 77 general principles of test 1. In the procedures for the application of taxes, who do defend their right must prove its constituent facts.
2. In the field of tax law are applicable the means and criteria for evaluation of the test admitted in law.
3. As a general rule, the deductible fees or charges must be proved by invoice, without prejudice to the requirements of materials or additional formal with the norm of each tribute.
4. As a general rule, the tax accounting has all the documentation required to maintain compulsory during the period determined by the commercial and accounting regulations.
The tax liable to prove the origin and amount of tax credits in accordance with the documentation that are generated and it is mandatory conservation.
Article 78 Presumptions in tax matters 1. The norm of each tribute can set the presumptions applicable in tax matters.
2. The data recorded by the tax information in the declarations required and the communications which present boast certain, and may only be rectified by using the appropriate proving tests.
3. Because the presumptions not established by law are admissible as a means of proof it is essential that between the fact proved and the fact that they try to deduce, there is a reasonably precise and direct link.
4. The tax administration considers as a holder of the right, the right, the company, the service, the activity, the operation or the function, who appears as such in any registration, private or public, except in the case of the test in the opposite direction.
5. All the presumptions can be rebatudes with the presentation of evidence to the contrary, unless by law indicated something else.
Third chapter. The procedure of tax Management Section first. Functions of tax management Article 79 management functions the functions of management are the following: 1. reception and verification of statements, information and other documents with taxation, and procedures of rectification and replacement.
2. the information and the tax assistance.
3. Control of compliance with tax obligations, formal census and disapproval.
4. The verification and implementation of the returns provided for in tax rules.
5. reception of the agreements of assessment at the request of the tax obligation.
6. management of individual and collective notifications to taxable, except notices related to the procedures of inspection and revenue collection.
7. Reception of the verbal or written, tax consultations made by taxable.
8. Issuance of tax certificates.
9. Broadcast, and if applicable, revocation of the tax reference number, in the cases established by the regulations.
10. Preparation, control, management and maintenance of the censuses and registers of taxable established in the regulations of each tribute.
11. reception, check and, if necessary, file or bypass the inspection bodies, the tax allegations.
12. Other functions related to the application of taxes, not included specifically in the functions of inspection and revenue collection.
13. Steps and apply disciplinary arising from their actions.
Second section. General aspects of Management Article 80 Tax Declaration 1. Have the consideration of tax declaration every document filed with the tax authorities in which the required information or reports relevant to events ago tax application of the taxes.
2. The presentation of a declaration does not imply, in itself, acceptance or recognition by the tax obligation of the origin of the tax obligation.
3. The regulations of each tribute sets the standard models. If there is a standard form, the tax obligation must submit the statement with the content that is determined by the regulations. Verbal declarations are allowed only in the cases expressly provided for.
Article 81 Payment 1. Have the consideration of self-assessment by the Declaration, in addition to communicate information, the required qualification and quantification operations carried out tax necessary to determine and to enter the amount of the tax due and the amount appropriate enter, return or compensate.
2. The information set out in standard models, which could be on paper or in electronic media, as with the regulations.
Article 82 Rectification and replacement of declarations and information 1. The tax liable may request that starts the procedure for rectification of a payment when you consider that hurts their interests. The return for the tax authorities arising from a procedure of rectification only generates moratoris interests in favor of the tax required when two months have passed since the request for rectification.
2. You can submit additional information when the tax obligation has ceased to enter totally or partially the payment of taxation in a previous payment, even once exceeded the term voluntary submission.
3. You can submit additional statements or substitutions when the bound data incomplete or erroneous statements presented with tax, and need to fix the defects, in all cases in which these statements harm the interests of the tax authorities, either because they will apply for higher returns or because they have been paid for quantities less than the corresponding base, as a result of these errors or omissions.
4. When there is an outstanding debt to pay or credit to return, you can file a mere communication.
5. the deadlines and requirements that must be met in each case is determined by the regulations.
Article 83 Tax Payment 1. The settlement is the administrative act by which the competent tax administration performs the operations of qualification and quantification of the tax obligation, and determines the amount of the tax debt.
2. The settlements are final or provisional.
3. The final payments are the result of a procedure in which inspector have been checked all the elements of the tax obligation. They are also the ultimate settlements that are classified as well by law.
4. The rest of the settlements have the provisional character.
5. In the event of temporary settlement, only the elements of the tax obligation that have not been subject to the procedure of checking or inspection may be checked and inspected in a later procedure, within the period of prescription.
The third section. Tax return Procedure 84 Article management procedures derived from information, requests or statements 1. The refund procedure begins with the submission of self-assessment, return requests or data communications.
2. In the case of information you have as a result a refund, the tax administration performs the corresponding refund. The lack of refund interest payable moratoris in favor of the tax liable on the basis of two months from the end of the deadline for submission, or, if after this period, from the time of the filing, unless the standard of each tribute with something else.
3. The procedure ends by the granting of the refund, or to the beginning of a procedure of verification, or for any other reason collecting in the administration. If after six months from the request for a refund has not been recognized or has not been initiated a procedure of verification, or started the procedure of checking this has expired, it will be understood accepted the return to positive administrative silence.
Article 85 the stock check procedure 1. The values declared by the tax obligation can be checked by the tax administration in accordance with the criteria and procedures established by the regulations, except if the value has been assigned to the same tax Administration ex officio or at the request of the person or entity concerned.
2. In any case, the tax authorities communicated to the tax forced a grounded decision which indicates the value of the asset is checked and, if applicable, the corresponding settlement.
3. The administrative assessment can have effects against third parties. In this case it is necessary that you notify a grounded decision along the same lines of the previous point to the third parties affected.
Contradictory expert appraisal procedure article 86 1. Are taxable can promote an expert appraisal contradictory film the cost, in the procedure of verification of values or within any other procedure of application of taxes, which take effect on values that affect any fact generator.
2. The application of the valuation involves the suspension of the execution of the liquidation.
3. The procedure is fixed by the regulations.
Article 87 1 Management Checklist Procedure. Through the procedure of management check, the tax administration can review the facts, the events, the elements, the activities, the farms and the other determinants of the tax obligation, and you can also check the accuracy of the information contained in the declarations and the information.
2. The tax administration is empowered to: a) to examine the data contained in the declarations and the information.
b) Examine totally or partially the accounting.
c) Examine data, history, public records and other information accessible.
d) Examine documents and records required by the tax rules.
e) Urged the tax required for clear, alleged or provide additional documentation relating to the claims or the information presented, or any other tax obligation.
f) Require mandatory input tax information to third parties.
3. The procedure is initiated ex officio by a notification when it is noted the nature and scope of the check, that in no case can be general, referring exclusively to the tax check in question. In the notification it is reported also to the rights and obligations of the tax required during the procedure.
4. The procedure is documented with papers and proceedings.
5. Prior to the notification of the settlement, the tax administration should provide the tax settlement forced a proposal, because it alleged that it deems relevant. This proposal has been included in the communication of actions if the Administration has already sufficient information.
6. The deadline for the verification of the management is six months from the start of the communication. Are not taken into account for the purposes of this calculation periods of delay caused by the obstruction of the proceedings on the part of the tax obligation.
7. The procedure is terminated by grounded decision of the Administration with indication of the temporary settlement that required, or with the beginning of a procedure of inspection, as a result of which it considers necessary to carry out the actions referred to in article 92. Also you can complete for the amendment, clarification or justification for the discrepancy or the data that has been the subject of requirement.
8. The procedure also ends when there are witching expiry of six months from its start.
The fourth chapter. The procedure of tax inspection Section first. General aspects of the inspection procedure Article 88
Functions of the inspection the inspection functions are the following: 1. To investigate the cases of incompatibility to discover those facts with taxation that the Administration does not know.
2. Check the contents of the declarations and of the tax self-assessment.
3. Check the value of the property and rights, and also of the debts and liabilities, in cases where they are necessary for the determination of the tax obligation.
4. Check the fulfillment of the requirements for obtaining tax benefits and tax returns.
5. Inform the taxable of their rights and tax obligations and the way in which the students must meet, on the occasion of the performances inspectores.
6. prepare technical reports for the Government on financial and tax matters.
7. Steps and apply disciplinary arising from their actions.
Article 89 of the governing Powers of inspection 1. In addition to the powers of the management, the inspection can: a) carry out any action outside of their offices.
b) Access to business premises, commercial establishments, their direction and, in general, where there is evidence relating to the assets or rights likely to be made or the obligation in fact cases generators Tributaria, as article 72 with appropriate regulatory and legal constraints.
2. Civil servants who carry out inspection activities are considered agents of the authority, and must provide proof of their status, if they are required to do so, out of public offices.
Are taxable must attend the inspection and we should pay proper collaboration in the development of its functions.
Article 90 of the Documentation of inspection 1. The activities are documented inspectores in communications, proceedings, reports, and events, in the terms presented in the article 75.
2. The inspection must be requested to the tax required that directors in which facts and concepts that affect the settlement gives the conformity, as detailed in the article 99.
Second section. Start and development of inspection procedure Article 91 inspection procedure 1. The procedure is initiated ex officio by a notification when it is noted the nature and scope of the check, as well as the rights and obligations in the course of these actions.
2. The procedure has been initiated at the request of the tax obligation whenever the subject of partial scope inspection activities, so that they reach a general respect for the tribute and the periods affected, according to the provisions of this law.
Article 92 the Scope of inspection 1. The actions may have a general or partial scope, as indicated in the corresponding notification.
2. The actions have a partial character when they affect the whole of the elements of the tax obligation of the period subject to verification.
3. All required tax law that is to be the subject of an inspection of a partial, may request to the tax authorities that the said inspection has a general respect for the tribute and exercises by the performance, without the request to stop the proceedings in progress. The request is made within the period of thirty days from what is the notification of the beginning of the partial character inspectores performances, having to start the general check within a period of three months from the receipt of the application.
a) for the purpose of determining the period of duration of the performances of a general nature, before passing the deadline of three months they had completed the partial in nature, within the general performances will be calculated independently from the beginning of the same.
b) if the inspection had not concluded within the period of three months the activities of partial character, once concluded the mentioned three-month period, these actions will have a general respect for the tribute and exercise affected by these, in computing the term of duration of the same from the beginning of the partial character.
c) if performances by partial character had finished before after three months from the request, without which they had started the general actions, the start of these, later determined that for the purposes of calculating the general term of 12 months, are considered to be started the day after the expiry of the above-mentioned period of three months.
In any case, the breach of a period of three months at the start of the performances will determine that the shows general inspectores inspectores partial character does not interrupt the period of limitation for check and investigate the same taxes and the period in general.
Article 93 within the inspection check 1. The deadline for checking the inspection is of twelve months from the start of the communication. It is understood that the performances end on the date on which it notifies or understand notified the administrative act resulting from the same.
2. Are not taken into account for the purposes of this calculation periods of delay caused by the obstruction of the proceedings on the part of the tax obligation.
3. The inspection activities can be extended for another period which may not exceed six months, with the additional requirement to document the reasons as determined by the regulations, in the following cases: a) When particular special complexity. It is understood that this circumstance attending the trading volume of the person or entity, the geographical dispersion of its activities, its taxation regime of fiscal consolidation, and in other cases established by regulation.
b) When in the course of these will discover that the required tax administration has been hidden tax any of the business or professional activities that perform.
4. If the activities exceed the period legally, expanded on his case as provided in the preceding paragraph, shall be considered expired the procedure.
5. The income made by the interested party since the start of the proceedings that have been charged to the bound object of the tax and tribute performances inspectores shall have the character of payments on account, and spontaneous will be considered for the purposes of article 24.
6. When an administrative resolution take to the tax court decision forced or order the feedback of the performances, the calculation of the remaining period inspectores of initial period of twelve months of checking the inspection established in paragraph (1) or extended in accordance with paragraph 3, it starts at the moment you have been retrotret the performances. In any case, this period may not be less than three months. The period is counted from the receipt of the dossier by the competent body to execute the resolution.
Article 94 and schedule of the performances of The inspection and the schedule of the activities of inspection are determined by the regulations. In those cases where the actions involve the entry to the address of the tax obligation, shall apply the provisions of article 72. Under no circumstances can distort the normal course of the Administration and the operation of business of the tax obligation.
Article 95 precautionary measures in the inspection procedure 1. If there are signs founded the inspection procedure and the payment of the eventual settlement resulting from this can be seen committed in relation to the tests determining the existence or fulfillment of tax obligations, you can adopt the following precautionary measures: a) the seal, the deposit and the comís of books, records, documents, files and computer equipment and/or electronic equipment that may contain relevant information.
b payment of retention tax returns).
2. The decision must be duly motivated.
3. Provisional measures are proportionate and limited to the above purposes without that you can adopt which may cause a prejudice to repair difficult or impossible.
4. The measures adopted must be ratified by the Director of the Department responsible tax office within 15 days after its adoption, and have to get up if you go the circumstances that motivated.
5. The decision must be duly motivated with respect to the requirements contained in this article and the rest of the provisions of the present law.
Article 96 voluntary Regulation during the check 1. If once started a procedure of management check or inspection, the tax must enter the debt, will produce the following consequences: a) the fee you pay is meant to account for the future settlement.
b) Will accrue interest between the time it was completed the voluntary payment period and the time at which payment is made.
c) is not enforceable against the surcharge for extemporaneous presentation with requirement, but may be subject to penalty in accordance with the applicable legislation.
2. If the case of the previous section, but the inspector has surpassed the limit of article 93, the income of the debt are considered volunteers, so that the surcharge is applicable for extemporaneous presentation with requirement, without it being possible to a sanction for this cause.
The third section. Completion of the inspection procedure Article 97 completion of the inspection procedure 1. The phase of instruction of inspector procedure, concluded in his case the procedure of hearing, it will document in a record that will reflect the outcome of the proceedings inspectores, as well as a proposal for regularization and which must contain: a) date and place of their formalization.
b) The first and last name or full name, registration number and registered office the tax tax tax required, as well as the name, surname and tax registration number of the person who carried out the actions, and the character or representation which is involved in the same.
c) the essential elements of fact or quote generator in fact of the tax obligation and their attribution to the tax law, as well as forced the foundations on which is based the regularization.
d) in your case, the regularization of the tax situation of the forced settlement proposal and the tax thereon.
e) conformity or disagreement with the regularization of the tax and forced with the proposed settlement.
f) the formalities of the procedure after the minutes and, when this is in accordance, the resources that come against the Act of settlement as a result of the Act, the body which had been submitted and the deadline to lodge them.
g) the existence or non-existence, in the opinion of the officer of the tax administration, of evidence of the Commission of tax violations.
h) other information established by the regulations.
2. For the purposes of processing the inspection may be accordance or disagreement. If the tax is bound to receive Government's refusal or subscribe the minutes this will be processed as of disagreement.
3. The acts require the approval of the director of the Department on tax matters.
Article 98 hearing Procedure 1. Check and research actions have been completed, the inspection report to the tax required a record that contains a succinct exposition of the facts and of the legal basis in addition to the proposed regularization.
2. The tax obligation has twenty working days to review the administrative record, present allegations in the proposed Act and, if applicable, provide the conformity, totally or partially, to the facts, the legal foundations or to the proposed regularization.
Article 99 minutes of conformity 1. When the tax obligation or his representative state their accordance with the proposed regularization which provide the inspection of taxes, will be expressly this circumstance in the minutes.
2. It is understood produced and notified the tax settlement in accordance with the proposal made in the Act if, within a period of ten days from the day following the date of the Act, had not notified to the interested party an agreement of the competent body to liquidate, with any of the following contents: a) Correcting mistakes materials.
b) Ordering complete the record by performing the actions coming.
c) Confirming the settlement proposed in the Act.
d) Loving you in the settlement proposal, there has been error in the appreciation of the facts or improper application of the legal regulations and allotting the interested audience period prior to the settlement that is practice.
3. If on the part of the competent body to liquidate will detectessin the related errors in fact or in law, this will be able to rectify the minutes, which, presented in the tax obligation, may be, at the time, signed in disagreement and processed as such.
The tax must be presented allegations. In this case, the record is considered of disagreement and follow the corresponding procedure. However, if the inspection is estimated to the allegations, the be rectified. In any case, you can provide partial compliance to the proposed corrections.
4. For the imposition of sanctions that may come as a result of these settlements shall apply the reduction provided for in article 132.
5. The facts and determining elements of the tax debt in respect of which the tax obligation or his representative presented its compliance will be of application the provisions of paragraph 5 of article 75.
6. The tax appeal against the minutes may be compelled in accordance. In this case, the record of compliance has the same legal consequences that a record of disagreement, including the loss of the right to a reduction of the penalties foreseen in article 132.
Article 100 minutes of disagreement 1. Prior to the signing of the Act of disagreement be granted pending the hearing for alleged that suits to your right.
2. When the tax obligation or his representative does not subscribe to the minutes or express their disagreement with the proposal for obtaining that provide the inspection of taxes, will be expressly this circumstance in the minutes that will include the basics of law on which is based the proposed regularization.
3. Within a period of twenty working days from the date it is issued the record or from the notice of the same, the tax must be able to formulate allegations before the competent organ to liquidate.
4. After a month from the end of the time limit to submit any claims to the director of the Department may agree the practice of complementary actions in the terms that will fix the regulations that will result in: a) The rectification, in your case, the minutes and the notification to the tax compliance or forced to pay because there is disagreement in the terms of the previous article.
b) the confirmation of the payment made in the inspection procedure.
5. once notified of the settlement, the required resource there may be lodged against tax.
Chapter five. The first Section collection procedure. General aspects of proceedings Article 101 fundraising Functions the functions of collection, among others, are the following: a) tax debt collection management and sanctions in both voluntary period as Executive Officer and, if applicable, on the matter of compensation, or any other procedure aimed at the extinction of the tax debt and of sanctions in accordance with this law.
b) management of payments arising from chargebacks.
c) any action for the collection or other situations of extinction of the tax debt and sanctions, including forced execution measures of the heritage of the forced payment.
d) processing of requests for Division or postponement.
e) Processing of derivation of responsibility.
Article 102 of the tax collection 1. The tax collection consists of the exercise of administrative functions for the collection of tax debts.
2. The collection of tax debts can be carried out: a) In voluntary period, by means of payment or compliance on the part of the tax obligation in the terms that article 51.
b) In Executive period, by paying the tax or spontaneous fulfilment required or, if it does not occur, by means of the enforcement procedure.
3. In the collection of the tax penalties applies the proceedings provided in this chapter.
Article 103 Collection in period 1. The period begins: a) in the case of liquidated debt by the tax administration, the day after the expiration of the period of voluntary payment.
b) in the case of debt that must be paid by means of payment presented without making the payment, the day after the end of the deadline established by the regulations of each tribute or, if the term has ended, the day after the presentation of the self-assessment.
2. The request for deferral, Division or compensation, or any other device aimed at the voluntary payment by the beginning of the period for the processing of these files.
3. The filing of an appeal in time and form against a sanction prevents the start of the period to which the sanction is firm in administrative and after the deadline for the voluntary payment of payment.
4. Started the period, the tax administration performs the collection of tax debts by the enforcement procedure.
5. The beginning of the period determines the demand for moratoris interest and surcharges Executive period indicated in article 25 and, in the case of object or execution of goods, also of costs that incurred the administration.
Article 104 of the collection 1. For the payment of the tax debt, the agents of the Administration to carry out fundraising functions can check the existence and the status of the assets or rights of the taxable and have the powers laid down in article 89. The tax authorities may adopt provisional measures envisaged within the scope of the inspection to the article 95 for the quality assurance and effectiveness of the payment.
2. When the tax obligation is required to pay tax debt to the tax authorities, you will need to put in knowledge of this, when required, a list of goods and rights members of their heritage in an amount sufficient to cover the amount of the tax debt in accordance with the provisions of article 108. If the tax did not comply with this requirement forced to give, or you did, to rework the tax administration may urge you to third parties to collaborate in the identification of assets of the debtor, and also to make it though.
3. The agents of the Administration who carry out fundraising functions be carried out their actions inside or outside of their offices, and they are considered agents of the authority.
Second section. Enforcement proceedings
Article 105 nature of enforcement proceedings 1. The enforcement procedure is exclusively and is not cumulative to other processes of judicial execution or other administrative procedures. The start of these other procedures do not suspend the enforcement procedure, except if expressly set out by law.
2. The enforcement procedure starts and promotes ex officio, without prejudice to the right of suspension that under the tax required in the cases provided for by law.
Article 106 suspension of enforcement proceedings 1. The enforcement procedure is suspended automatically and automatically when you try to be arithmetical error, material or in fact in the determination of the debt, or the debt has been paid, condonat, offset, postponed, fractionated, suspended or has prescribed the right to demand the payment.
2. The enforcement procedure is suspended when the compensation is requested with a right to payment in favor of the tax obligation, until it resolves the matter of compensation.
3. The enforcement procedure is suspended when requesting the postponement or the Division and will meet the requirements that will fix the regulations for submission of guarantees. If you do not provide warranties or do not cover the integrity of the debt, the enforcement procedure continues its course.
4. The enforcement procedure is suspended when a resource is presented and will meet the requirements that are specified in the regulations for the provision of the appropriate guarantees.
5. The undertaking arising from enforcement proceedings suspended when an interested party stands a domain or third-party right. If there are no other assets or rights of the debtor that are seized or these do not cover the integrity of the tax debt, the procedure remains on hold until it is resolved on the ownership of these assets or rights. If the debtor has other sufficient property or rights, the procedure continues in relation to these goods or rights.
Article 107 the development of enforcement proceedings 1. The procedure is initiated by the notification of an enforcement provision in the tax when the Tax Administration must identify the outstanding debt, liquidated the corresponding surcharges and the urges to make the payment.
2. This notification has Executive, is sufficient to begin the enforcement procedure title and has the same executive force that a judicial ruling to proceed against the goods and rights executed. There are only effective against the following reasons: a) total Extinction of the debt or prescription of the right to demand the payment.
b) application for deferral, Division or compensation on voluntary and other causes of suspension of proceedings.
c) lack of notification of the settlement.
d) cancellation of the liquidation.
e) errors or omissions in the content of the enforcement provision, which prevents the identification of the debtor or of the debt contracted.
3. If the forced enforcement was not opposed to tax and not made the payment, the tax administration it overpowers the goods or rights that may correspond.
Article 108 determination of property and rights that Pilgrim and execution of warranty 1. Are subject to the embargo the debt is not paid, the accrued interest up to the cash income, surcharges on Executive and the costs of enforcement proceedings and though.
2. If the tax debt is guaranteed, runs the warranty first, following the regulatory procedure established. If before getting the embargo with the tax administration is aware of other property or rights, you can opt to run the latter if you are enough and are located in a preferential place in the order of rights and assets seized.
3. At any time, the tax administration and the bound can arrange the order of seizure of goods or rights. If there is no agreement, the Pilgrim's property or rights, taking into account the ease to their alienation and the onerositat of this for the forced, and a subsidiary, in accordance with the following command: a) cash or accounts in credit institutions or deposit or any other financial asset, deposited or not in financial institutions.
b) Credits, effects, values and achievable in the Act or in the short term.
c) salaries and pensions.
e) real estate.
f) interests, income and fruits.
g) Assets used for economic activity.
h) works of art, precious metals, antiques, ornaments or real similar.
and Other movable assets).
j) Credits, effects, values and achievable in the long term.
4. The seizure of property or rights in the personal address of the debtor and the protected part of the professional domicile, headquarters and the headquarters of the activity of the tax obligation in the terms provided for in article 72, only cash in last place and requires necessarily the written authorization of the debtor or a court order.
5. Are not seized the goods considered to be unalienable in accordance with the legislation in force.
Article 109 lien procedure 1. The decision to seize gives rise to the issue on the part of the tax administration of an agreement though, you have to notify the tax required. The lien agreement must identify the person being repossessed, the relationship of the debts for which the embargo is realized, the amount that is subject to the embargo and the enforcement provision which causes the door though.
2. Each performance though is documented in a stagecoach though, that communicates to the person to whom it is addressed, which should include the identification of the person being repossessed, the amount that is subject to the embargo and the description of the asset or right that is repossessed, with the exception that regulates the paragraph 1 of article 112.
3. Once the seizure of assets or rights, the agreement though notified and their execution is placed on knowledge, where appropriate, of the third owner, holder or trustee of assets or rights, if they had not made the embargo against them, as well as joint owners, co-owners, or possessors of the same.
110 article opposition to the agreement though the reasons for opposition to the deal though can be: a) extinction of the debt or prescription of the right to demand the payment.
b) lack of notification of the enforcement provision.
c) lack of compliance with the regulations on the part of the tax administration of the embargo.
d) suspension of the proceedings.
Article 111 the appointment of an administrator in the embargo When the embargo is done on a commercial property, industrial, about any rights and/or property of a juridical person or any rights and/or of the entities provided for in article 31, if the Administration considers that the continuity of the people who deal with his leadership or management can impair the solvency of the tax obligation , the tax administration, hearing non-binding of the required tax and of the responsible, administrator or Manager, you can request the appointment of a judiciary administrator administrator or exercising that intervene in the management, administration or management of the business in the way that regulations be established, audited prior to their execution those events that will pinpoint in the administrative agreement.
Article 112 embargo of goods or rights in credit institutions or tank 1. When the tax authorities have knowledge of the existence of funds, securities, titles or any other goods delivered or entrusted to a credit institution or deposit or another person or entity depositing, you can proceed to your lien in the appropriate amount.
The tax administration address a stagecoach though to the entity or person to depositary, asking them to hold the foreclosed amount and the transfer to the account indicated. In the due diligence though has to identify the right or right known to the tax authorities, but the embargo can be extended without the need of prior identification, to the rest of the assets or rights existing in the same entity.
If the information provided by the company or the person depositing is deduced that the funds, securities, titles, or other existing goods are not homogeneous or that its value exceeds that of the debt that we have to make sure, the tax administration shall state which must be seized.
2. In the case of seizure of financial assets il·líquids, the entity or the person depositing is limited to block them and not have to make until they receive instructions express of the tax administration.
3. The lien of any other right or right will be carried out according to the applicable regulations.
4. When the funds or securities are deposited in accounts in the name of different owners embargarà only the part corresponding to the tax obligation.
To this effect, in the case of joint accounts owned by indistinct the balance is presumed divided into equal parts, except that it will try a different material ownership.
5. In the case of what the account affected by the embargo is carried out on a regular basis the payment of salary, pension or similar remuneration, will have to respect the limitations to the embargabilitat determined by the law. For this purpose it is considered salary, pension or similar remuneration, the amount entered in the above-mentioned account for this item within the month in which the embargo takes place or, failing that, in the previous month.
Article 113 Alienation of the embargoed assets 1. The embargoed assets or rights are alienables in the form of auction or direct award, in accordance with the law and regulations established by regulators.
2. the amount retrieved from excess debt, interest, surcharges and the corresponding costs of the procedure, it is delivered to the debtor. In this case, will accrue interest in favour of the debtor as of the moment you finish the auction procedure.
3. The tax administration can not proceed with the disposal of assets or rights seizure until the tax debt settlement Act executed becomes firm, except in the following cases: a) Cases of force majeure.
b) Perishable Goods.
c) Assets at risk of imminent loss of value.
d) When the tax obligation expressly request your transfer.
4. The enforcement procedure can also conclude with the adjudication of property in the tax administration in the case of movable property or real estate or rights accomplishable or artistic interest, historical or cultural value that have not been able to alienate in the second auction.
5. At any time prior to the adjudication of property, the tax obligation can avoid seizure or leave it without effect if left-luggage office, debt interest, surcharges and the corresponding costs of the procedure.
6. Once covered the debt, the interest, surcharges and the corresponding costs of the procedure, the Administration should lift the embargo on goods and rights not alienated and arrange the delivery to the person being repossessed. Also they should be at the disposal of the person the property and rights that have not been adjudicated.
Article 114 completion of enforcement proceedings 1. The enforcement procedure is over: a) If any of the payment of the total amount due.
b) with the decision claiming the credit fully or partly uncollectible.
c) with the decision stating that the debt has been cancelled for any other reason.
2. Notwithstanding the provisions of paragraph b) of the preceding paragraph, in application of the provisions of the second paragraph of paragraph 2 of article 71, when it has been declared uncollectible credit, the enforcement procedure can continue if the tax administration is aware of the solvency of the required tax and refurbishes the credit, as long as they do not have prescribed the right to payment.
The third section. Procedure against responsible and successors Article 115 Statement of liability 1. The responsibility can only be declared in cases established by this law.
2. responsibility can be declared at any time subsequent to the practice of the liquidation or the presentation of the self-assessment.
3. Is given to those responsible for previous hearing procedure, which may present the allegations and the documents that are considered appropriate.
4. The Act of Declaration of responsibility is notified to the responsible, with the requirements indicated in the regulations.
5. The Act of Declaration of responsibility is susceptible of appeal. In addition, the person responsible has been declared can lodge an appeal against the settlements that have originated the statement of responsibility. The resolution of this appeal cannot alter the legal status of other required with regard to the settlements that are firm.
Bypass Procedure article 116 of responsibility
1. In order to derive the responsibility you must attend the following requirements: a) in the case of joint liability, must be declared and notified the solidary debtors debt in which the Administration giving rise to the liability.
b) in the case of liability, it is necessary that the debtor, or the head of solidarity, has been declared insolvent or failed. In this case, also declares and notifies the subsidiary responsible for the debt.
2. The requirements and deadlines for these procedures are established by the regulations.
Article 117 the collection procedure successors 1. Tax debts of the deceased are transmitted to the successors in title or universal successors in title in relation to the taxes related to the property or rights that they have registered. While the legacy continue lying, the tax administration can continue the proceedings against the hereditary mass.
2. Once dissolved and liquidated a corporation or entity, the collection procedure continues with the members, participants or joint.
3. The requirements and deadlines for these procedures are established by the regulations.
Title IV. Sanctioning chapter. The principles of sanctioning Section first. Guiding principles of sanctioning Article 118 sanctioning the Administration 1. Sanctioning in tax matters is exercised in accordance with the regulatory principles of this area in administrative matters.
2. In particular, there are applicable to the principles of legality, authenticity, non-concurrent, responsibility and proportionality, particularly when a situation where grief or guilt. The principle of no retroactivity should be applied in general, taking into consideration the provisions of article 9.
Article 119 principle of presumption of good faith of the tax obligation 1. The performance of the taxable is presumed made in good faith.
2. It is up to the Administration to prove that find themselves in the circumstances that determine the culpability of the offender in the Commission of tax infringements and also their degree.
Article 120 the principle of liability for tax infringements 1. The actions or omissions classified to the laws does not give rise to liability for tax violation in the following cases: a) if they are carried out by those who do not have capacity to act in the tax law.
b) if any of the invincible error or force majeure.
c) If derived from a collective decision, for those who have saved their vote or have not attended the corresponding session.
d) When are attributable to a deficiency of the computer programs provided by the Administration for the fulfillment of tax obligations.
e) when you've set the necessary diligence in compliance with tax obligations. Among other cases, it is understood that he has put the necessary diligence when forced acted basing on a reasonable interpretation of the policy or when the tax obligation adjust its performance to the criteria stated by the Administration in response to a query made by himself or by a forced taxation, and in the latter case, provided that the assumptions of fact be assimilated , that apply to the above criteria and that these criteria have not been modified.
2. the taxable tax situation or regularitzin who voluntarily amend the statements, information, or data communications applications previously incorrectly, do not incur liability for tax offences committed on the occasion of the presentation of those, without prejudice to the provisions of article 25 and of possible offences that may be committed as a result of late or incorrect submission of new claims , information, communications or data requests. The provisions of this section does not apply when, prior to the regularization, the tax authorities have reported the start of actions to check or investigation; in these cases, the regularisation does not exempt from liability for previous events.
Article 121 non-concurrence of tax sanctions 1. The same action or omission that has been applied as a circumstance that determines the status of an offence as a serious or very serious cannot be sanctioned as a separate infringement.
2. The sanctions arising from the Commission of tax violations are compatible with the requirement of the interest and surcharges moratori Executive period.
Second section. Nature of tax liability Article 122 subjects of tax infringements 1. Offenders are subject to the natural or legal persons and the entities that perform actions or omissions or fraudulent behaviour culposes classified as tax violations, and in particular: a) The taxable specified in article 31.
b) The legal representatives of the taxable that have no capacity to act.
2. The concurrence of several subject violators in the completion of a tax violation itself determines who are bound severally pay the penalty before the administration.
Article 123 of the Termination liability for any infringements in the tax liability for infringements will be terminated due to the following causes: a) To the death of the individual offender.
b) prescription of the right to impose sanctions in accordance with article 54.
c) expiry of the deadlines to which refer to sections 1 and 6 of article 135.
Article 124 termination of tax tax sanctions sanctions will be discontinued for the following reasons: a) payment, compensation or compliance with the sanction.
b) Death of bound to pay them.
c) Prescription of the right to demand the payment in accordance with article 54 and following.
d) Deal, as determined in article 58.
Second chapter. Concept and types of infractions and sanctions Article 125 tax concept and modalities of tax infringement 1. Tax offenses are actions or omissions or fraudulent behaviour culposes classified and subject to fines as offences by the law. Likewise, the lack of tax infringement is considered to be the basis of a public complaint under the terms of paragraph 5 of article 73.
2. The lack of Foundation of a public complaint will not comply with a fixed fine of 10,000 euros.
3. The tax offenses are classified as simple and of defrauding.
4. With regard to infringements in customs matters are regulated according to the legislation in customs matters.
Article 126 types of sanction 1. Tax offences are penalised by the imposition of pecuniary penalties and non-pecuniary sanctions of an accessory, when applicable.
2. pecuniary sanctions may consist of a fine proportional or fixed. Constitutes the basis of the penalty: a) In fines proportional, the basis of the penalty is the amount you pay not in the self-assessment; the amount of the refund obtained improperly or the difference between the amount resulting from the appropriate clearance of taxes and the amount subject to the settlement as a result of an incorrect payment.
b) in the case of accreditation unfair games that must be deducted from the tax base, the base of the penalty is calculated by applying on the game that you have to deduct the tax rate corresponds to the exercise in what was to prove improcedentment.
c) in the case of accreditation unfair games that must be deducted in the tax credits or fee, and once the basis of the penalty matches the amount that was accredited improcedentment.
The sanctions imposed in accordance with the letters b) and c) are tax deductible in the proportional part of the that can be derived from the offences committed by the same offender subject to emerge as a result of the offset or deduction, without that the amount that should be deducted may exceed the penalty for these offences.
3. non-pecuniary sanctions be adopted the form of ban, for a maximum period of three years, signing contracts with the public administration, or disabling, for a maximum period of three years, to receive grants from the public administration.
4. each type of sanction is compatible with the other.
5. The individual laws of each tribute may determine, in accordance with the specification of the previous section, the sanction or sanctions corresponding to each specific case of infringement.
Article 127 simple Offences 1. They are simple offences breach of obligations or duties required the tax to any person, whether or not it is required by the tax administration of the taxes that they do not constitute defrauding.
2. Are considered simple offences, among others that could be established under applicable law, the following: a) the lack of submission of statements or information or the submission of statements or information that is false, incomplete or inaccurate without importance in the settlement.
b) failure to comply with the requirements of information or documentation to the administration.
c) breach of the duty to provide to the tax administration data, reports or background with taxation.
d) the breach of the obligations of an accountant, and registry nomenclature.
e) the breach of the obligations for billing or documentation, unless you produce or defrauding drive.
f) breach of the obligation to use and notify the tax registration number (NRT).
g), negative resistance or obstruction of the activities of the tax administration, in management, inspection or collection, or in any other tax procedure.
h) breach of the obligation to inform the tax authorities the change of address of the tax obligation in accordance with article 39.
3. The particular laws of each tribute can regulate, in accordance with the previous sections, the specific cases of infringement.
128 article Quantification of sanctions in the event of simple offences 1. The simple violations can be sanctioned with a fixed fine of an amount between 150 euros and 3,000 euros, unless the rules of each tribute set up something else.
2. The penalties for simple offences are the following: a) the lack of submission of statements or information without importance in the settlement, the sanction is 250 euros per claim or payment.
For the presentation of statements or information that is false, incomplete or inaccurate without importance in the settlement, the sanction is 200 euros.
b) For failure to comply with the requirements of information or documentation, the penalty is fine of 150 euros for the first violation and 600 euros for the successive.
c) for breach of duty to provide data, reports or background with taxation, the sanction is 1,000 euros for the first violation and 3,000 euros by successive.
d) for breach of the duties of an accountant, and registry nomenclature, unless you produce or will lead to defrauding, the sanctions are the following:-the inaccuracy or omission of transactions in the accounting or in the books and records required by the tax rules, are punished with a fine of 2% proportional pecuniary charges, subscriptions or omitted entries, inaccurate, falsified or collected in accounts with different meaning than the corresponding , with a minimum of 150 euros and a maximum of 3,000 euros.
-the lack of management or conservation of the accounting books and records required by the tax rules, programs and computer files that serve as support and encoding systems used will be penalize with a pecuniary fine proportional to the 2% of the turnover of the offending subject in the exercise referred to the violation , with a minimum amount of 600 euros.
-the management of different accounting relating to the same economic activity and exercise that may hinder the understanding of the true situation of the pecuniary sanctions are a fine tax required of 1,500 euros for each one of the exercises in what affects the management.
-the delay in more than four months in the management of the accounting or the books and records will be punished with a fine of 600 euros.
e) the breach of the obligations for billing or documentation, unless you produce or defrauding drive, are punished with a fixed penalty of 2% of the amount of the set of operations that have caused the violation.
When it is not possible to know the amounts of the operations referred to the violation, the sanction is of 200 euros for each transaction in respect of which has not been issued or maintained the invoice or document in question. If the Bills have been issued but incorrectly, the penalty is 100 euros.
f) breach of the obligation to use and notify the tax registration number (NRT), will be punished with a fine of 1,500 euros.
g) When the resistance, the obstruction, the excuse or the refusal to the performance of the tax administration consist to disregard within different requirements of the next letter given in the same procedure, the penalty consists of a pecuniary fine of 150 euros,:-if it has been defaulted for the first time a requirement.
-300 euros, if it has been defaulted for the second time the requirement.
-600 euros, if you have breached the requirement for the third time, as well as 600 euros for each successive time of fulfilment of the requirement from the third.
h) When the resistance, the obstruction, the excuse or the refusal to the performance of the tax administration refers to the contribution or the examination of documents, books, files, invoices, receipts and accounting settlements or auxiliary programs, operating systems and control or consists of non-compliance by persons or entities who carry out economic activities of duty to appear, to facilitate the entry and permanence in local estates or the recognition of elements or facilities , or of the duty to provide data, reports or background with taxation, the penalty consists of:-300 euros, if not appears or does not provide the administrative action or the required information within the deadline given in the first requirement notified to this effect.
-1,000 euros, if not appears or does not provide the administrative action or the required information within the deadline given in the second requirement notified to this effect.
-3,000 euros, when they do not have appeared or have provided administrative action or the required information within the deadline given in the third requirement notified to this effect, as well as 3,000 euro for each successive time in breach of the requirement from the third.
3. The breach of the obligation to inform the tax authorities the change of address of the tax will be punished with a fine, forced of 150 euros.
Article 129 Offences of defrauding 1. Are violations of defrauding the actions or omissions fraudulent behaviour or culposes, with any degree of negligence, that involve an economic damage to the tax administration, either in relation to the tax debts of its own, or as a result of the exercise of the duties of payment on behalf of third parties or in fulfillment of the duties of impact. Also will be considered to be infringements of defrauding those economic damages that may arise from the improper enjoyment of tax benefits, whatever the meaning they adopt, as well as the unfair proof of positive or negative based or fee. And in general, any action or omission contrary to the law that would lead to an undue economic damage to the tax administration.
2. Constitute offences of defrauding the following offences: a) Leave to enter, either totally or partially, the tax debt, the withholdings or payments on account, for failing to statements or information when you set up the rules of each tribute, and also, when after the appropriate request, the tax must not submit statements or information.
b) Leave to enter, either totally or partially, the tax debt, the withholdings or payments on account, because the statements or information presented omit data, elements, or signs quantities, indices or modules that are required to determine the rules and tax dues.
c) Enjoy tax benefits of tax deductions or exemptions, unduly, refunds, or get it.
d) Accredit improcedentment games positive or negative and tax credits, to deduct or offset on the base or in the quota.
3. The particular laws of each tribute can regulate, in accordance with the previous sections, the specific cases of infringement.
Article 130 qualification of the offences of defrauding 1. Tax offences of defrauding will qualify in minor, serious and very serious depending on the concurrence of the following circumstances in the conduct of the subject offender: a) The repeated Commission of tax offences. Is understood to have produced this circumstance when the offender has been punished for an offence of defrauding the same nature, by virtue of a firm resolution on administrative within three years prior to the Commission of the offence.
Are considered to be offences of defrauding of the same nature in the same article and paragraph of this law or of the law that regulates other types of infringement of defrauding.
b) the use of fraud in the Commission of the offence of defrauding or the Commission of the offence through interposed person.
For these purposes, can be considered fraud, among others, the following:-the incorrect administration of accounting books or books or records established by the tax rules, by means of false entries, or registry of amounts, the lack of transactions carried out or the accountancy instead that may alter the form incorrect tax consideration. The appreciation of this circumstance requires that the incidence of incorrect administration of the books or records of a percentage greater than 50% of the amount of the penalty.
-the use of invoices, receipts or other documents of false or falsified, as long as the incidence of falsified documents or false or supports to be of a higher percentage to 10% of the sanction.
-breach of the obligation of the directors of the accounting or the books or records established by the tax and accounting rules.
-the administration of different accounting, referred to the same activity and in the same tax year, do not reveal the real situation of the legal person.
-the use of persons or entities filed when the offender, in order to hide his identity, has made appear in the name of a third party, with or without your consent, the ownership of the assets or rights, obtaining income or profits from assets or the carrying out of operations with taxation of which is derived from the tax obligation breach of which constitutes the infringement to be punished.
c) hiding data. It is understood that there are hiding information to the tax authorities when they are presented or statements are statements which include events or operations non-existent or false amounts, or omitted entirely operations, revenue, income, products, goods or any other data that influence in the determination of the tax debt, when as a result of this hiding a defrauding determined in a fee higher than 3,000 euros.
2. When the circumstances are met, as described in letters a and c) of the preceding paragraph), the infraction is serious. When given the circumstances described in the letter b) of the preceding paragraph, the copyright infringement is very serious, unless the issue of the circumstances described in the first two cases is a percentage lower than that indicates, in which case it is considered serious.
3. When the base of the sanction is less than 2,000 euros, the infringement is of mild, unless they give the circumstances described in the letter b) of paragraph 1 of this article.
Article 131 Quantification of sanctions in cases of violations of defrauding 1. The defrauding violations can be sanctioned by a fine proportional to the fee of an amount defrauded between 50% and 150%, unless the regulations of each tribute established by something else, but always respecting the maximum limit of 150%.
2. The penalty for copyright infringement of defrauding mild is 50% of the fee let down; the serious, of 100%, and the very serious, of 150%.
Article 132 the reduction of sanctions 1. The amount of the pecuniary penalties imposed will be reduced by 30% in the case of compliance with the settlement made by the competent body and with the voluntary payment of the settlement.
The amount of the reduction carried out in accordance with this point is required with the only requirement of the notification to the person or entity concerned, when it has challenged the administrative act of regularisation.
2. The amount of the penalty which has been paid by the Commission of any offence, once applied, if necessary, the reduction for compliance referred to in the previous paragraph, is reduced to 25% if the total income of the sanction within the voluntary payment period established by this law and are not contested the settlement nor the sanction.
The amount of the reduction carried out in accordance with this section is required with the only requirement of the notification to the person or entity concerned, when it has interposed resource within the period foreseen against the settlement or the penalty.
Third chapter. Competent bodies to impose sanctions Article 133 Bodies competent to impose sanctions and the imposition of tax sanctions is: a) for infringements and infringements of defrauding mild, the director of the Department responsible for taxation.
b) for infringements of defrauding serious, to the Minister responsible for finance.
c) for infringements of defrauding very serious and unfounded allegations relating to, the Government.
The fourth chapter. Sanctioning procedure Article 134 regulation of the transcript in the imposition of tax sanctions sanctions requires the opening and instruction of a sanctioning system, which is governed by the following rules: a) To the rules laid down in this title and in the regulations that the derived therefrom.
b) Subsidiary, by the code of the Administration and the other rules that regulate the sanctioning procedure in administrative matters.
Article 135 the sanctioning Procedure 1. The disciplinary procedure in tax matters always starts automatically, by means of the notification of the agreement of the competent body. The disciplinary procedures that are incoïn as a result of inspection or management procedures may not start with respect to the person or entity that would have been the subject of the procedure once the three-month period since it had been reported or notified the relevant settlement did or resolution.
2. before imposing a penalty, must be notified to the person or entity concerned the proposed resolution which must include the exposition of the facts charged, the reference of the legal rules infringed and the proposed sanction is imposed. The proposed penalty should include a justification of the character from the sanction and should state the concurrence of guilt by specifying and justifying the degree.
3. The person or entity concerned has a period of twenty working days to raise everything they consider appropriate for their defense.
4. Upon expiry of the period of allegations, the competent body will issue the corresponding resolution: a) When the person or entity concerned pay their accordance with the proposed resolution, is understood to have dictated and notified the resolution to the competent body, in accordance with the proposal, within a period of one month from the date on which the agreement has stated, without the need of new express notification to this effect.
b) The express decision of the sanctioning procedure in tax matter contains the fixation of the facts, the assessment of the tests were carried out, the concurrence of guilt or grief, determination of the offence committed, the identification of the person or of the offender and the quantification of the sanction to be imposed, with indication of the criteria applied to graduate, and of the reduction that is appropriate in accordance with article 132.
5. The sanctioning procedure in tax matter must be concluded within a period of six months counted from the notification of the communication of the beginning of the procedure. It is understood that the procedure ends on the date on which it is considered notified the administrative act of the resolution.
6. The expiration of the period established in the preceding paragraph without having notified the resolution expresses the expiry date of the procedure. The Declaration of expiration you can dictate ex officio or at the request of the person or entity concerned and the definitive archive of the performances. Expiration prevents the initiation of a new procedure for sanctioning the same tax infringement.
7. Against the resolution that imposes the sanction you can go in the terms established in article 141. If the tax challenges tax debt also bound, accumulate both resources in a single, that solve the organ that knows the challenge against the debt.
Title v. ways of contesting
Chapter first. The guiding principles Article 136 review procedures 1. The acts of application of taxes and imposing tax penalties may be subject to challenge or review by: a) the administrative resource.
b) Other special procedures review.
2. Once you become strong, are not reviewable within the administrative acts of application of taxes and imposing tax penalties, except in the case of rectification of errors, in the cases and by the procedure established in the fourth chapter of this title.
3. When they have been confirmed by judicial sentence, may not be reviewable within in any case acts application of taxation and imposition of sanctions.
Article 137 Requirements 1. The rules and standards on capacity, legitimacy, and notifications are regulated by this law.
2. The review and resolution of resources must be duly motivated and shall contain a concise reference of facts and the foundations of law. You must also be motivated any act dictated during the processing of the file.
3. The resolution of the appeal and of the special procedures puts an end to the administrative.
4. The determination of the amount for the purposes of the procedure, as well as the rules of accumulation of procedures and other requirements are established by the regulations.
Second chapter. Tax technical Commission Article 138 Composition 1. Tax technical Commission is composed of the following members: a) the Minister responsible for finance, who may delegate their functions in the person that it considers appropriate.
b) The director of the Department responsible for taxation.
c) the head of the Legal Department of the Government.
d) the Deputy director responsible for tax inspection.
2. The Government appoints the members of the Technical Commission and Tax impact. The appointments and departures must be published in the official bulletin of the Principality of Andorra.
Article 139 Operation 1. The Technical Committee is chaired by the Tax Minister in charge of finance.
2. The Tax technical Commission designates the Secretary among its members.
3. The Tax technical Commission meets whenever necessary upon call of the Chairman. Tax technical Commission will meet monthly, being able to do bimonthly in exceptional cases, depending on the load of cases to deal with.
4. The quorum necessary to hold the meeting and adopt valid resolutions is three members, including the compulsory presence of the president or the person delegated by him.
5. the agreements are adopted by simple majority. In case of a tie, the Chairman has a casting vote.
6. Are taxable, as well as their representatives may attend the meetings of the Technical Committee where Tax will take care of the administrative resources presented by the same.
7. The internal regulation of operation of the proposed Commission and is approved by the Government. The regulation should fix, among others, the system of incompatibilities and the confidentiality of the matters dealt with.
Article 140 The Skills Technical Committee has the following competencies: (a) Tax) solve all administrative appeals that interject against the actions given by the tax authorities in connection with the application of taxes and the imposition of tax sanctions.
b) Prepare reports related to issues that may be raised by the Government.
Third chapter. Of the resource in Article 141 administrative appeal in administrative 1. The events for the application of the taxation and imposition of sanctions are susceptible of administrative resource, in accordance with this law and its regulations, and the code of the administration.
2. The filing of the appeal in administrative is a necessary requirement to have access to the Court. Until the appeal is resolved, expressly or by silence, cannot promote the appeal court.
3. The deadline for the appeal an appeal is a calendar month since they understand the application of the administrative act notified taxes susceptible of appeal.
4. The writing of the filing of the appeal must necessarily contain the allegations and the test items that are considered appropriate.
5. The resource submits to the knowledge of the competent body for its resolution all the issues of fact and of law of administrative acts routes, no matter if you are raised in the appeal as if they are not. The interposition of the resource can represent a worsening in relation to the economic situation and/or initial legal of the appellant.
6. The mere lodging of an appeal by the administrative does not imply the suspension of the execution of the contested act.
7. The execution rest suspended automatically by the contribution of collateral sufficient to cover the payment, interest, surcharges and penalties that are object of the resource, by: a) Endorsement of a bank authorized to operate in the Principality of Andorra.
b) bail, and caring staff, given by two persons of recognised solvency in the opinion of the Administration, provided that the amount of the debt does not exceed 10,000 euros.
c) warranties that are applying the regulations.
8. It is necessary to suspend the execution without the need to provide collateral, when it makes its that the administrative act contains a material error of fact or manifest arithmetic.
9. The suspension of the application of the tax acts is maintained during the procedure in administrative and as long as you keep the effectiveness of the guarantee.
10. The procedure of providing the guarantee and warranty rating range is determined by the regulations.
Article 142 of the Decision 1. The competent body to meet the resource is Tax technical Commission.
2. The maximum period for resolving the appeal is two months counting from the date of submission of the appeal. The expiry of this period with no response on the part of the Administration allows you to consider that the appeal has been dismissed. The resolutions express or tacit are susceptible of appeal before the administrative jurisdiction.
3. The resolution of the resource contains the background and legal fundamentals properly motivated who have served for the decision.
The fourth chapter. Of special procedures review Article 143 special procedures special procedures of review are: a) the procedure for rectification of errors.
b) undue refund Procedure.
c) revocation procedure.
Article 144 the procedure for rectification of errors 1. The tax administration has to modify ex officio or at the request of the person or entity concerned material errors, arithmetical or acts and tax decisions.
2. only you can modify acts or resolutions that are not prescribed.
3. The maximum period for notice of termination of the procedure is six months from that presented the request for part of the tax since it forced or notifies the procedure ex officio.
4. The expiry of this period allows you to consider that the request has been rejected. The resolutions express or tacit are susceptible of appeal.
Article 145 undue refund Procedure 1. When a tax revenue has created an undue tax forced for any reason, you are entitled to a refund of ex officio or at the request of a party, unless you have prescribed the right to a refund.
2. Likewise, the heirs or the causahavents must have the right to tax refund.
3. The procedure for the recognition of the right to a refund, and how to make it effective is determined by the regulations.
4. Where the undue payment has been made by the submission of a payment, the tax required must urge the correction of the payment in accordance with the provisions of article 82.
5. On the return of undue will kill the interest calculated from the date on which moratori was carried out improper payment up to the date on which you ordered the refund.
Article 146 revocation procedure 1. The tax administration can revoke the acts or decisions of tax content, provided that these acts violate the law, notably when matching a diseased circumstances revealed the unfair character of the Act, or when in the procedure occurred defencelessness of the tax obligation.
The revocation may not constitute, in any case, waiver or exemption not allowed by tax regulations, or be contrary to the principle of equality, to the public interest or in the legal system.
2. The agreement that puts an end to the procedure may not worsen the legal situation of the tax revenue required that is part of the Act or of the resolution which seeks to revoke, and you have to give the audience interested.
3. The revocation proceedings are initiated and driven by trade.
4. You can only revoke acts or resolutions that are not prescribed.
5. Competition for the resolution of this procedure corresponds to the body which issued the Act, or to his superior, with mandatory and binding Taxation technical Commission report.
6. The maximum period to resolve the procedure is of one year. The expiry of this period without resolution expresses the expiry date of the procedure. Expiration prevents the initiation of a new procedure of revocation by the same Act or resolution of tax content.
Chapter five. Before the administrative jurisdiction Article 147 resource via court rulings that put an end to the administrative appeal before the administrative jurisdiction are susceptible. In all matters not expressly regulated by this law governed the law of the administrative and tax jurisdiction.
First additional provision. Abating regulations 1. All referrals to the law on the bases of the Tax Ordinance, passed on 19 December 1996, contained in the individual Laws of each tribute, are understood to articles that contain the text made of this Regulation subject to the referral, and this notwithstanding that the new numbering of the articles does not correspond identically.
2. The reference in article 60 of the law on the bases of the Tax Ordinance, from 19 December 1996, contained in paragraph 3 of article 14 of the law 10/2003, of 27 June, communal finances, is understood to have made to articles 103 to 117 of this law.
Second additional provision. Regulatory development all regulatory developments foreseen in this law, must be made with strict attention to the principles of subordination, development and complementarity with the provisions of the same.
First transitional provision. Methods of payment in relation to the provisions of article 49, while there is no cooperation agreement approved by the Government with banks, you can pay by deposit in any bank in the Principality of Andorra.
Second transitional provision. Surcharges for payment of debt, untimely penalties and interest in Executive period moratori 1. The provisions of article 24 applies to the information or statements out of term, with or without prior request, which involve payment of the tax debt and are presented as of the entry into force of the law.
2. The provisions of article 25 applies to tax debts in the period starting from the entry into force of the law.
3. The provisions of article 23 in respect of interest moratori is applicable to procedures, and requests that you initiate or are presented as of the entry into force of this law.
Third transitional provision. Tax procedures Are tax procedures initiated before the date of entry into force of this law shall be governed by the regulations prior to the above date until its conclusion, except in cases where the application of this law is more favorable to the interests of taxable.
Fourth transitional provision. Tax violations and penalties 1. This law applies to tax offences committed before its entry into force if your application is more favorable for the individual offender and the penalty imposed has not acquired firmness.
2. The review of the sanctions is not firm and the application of the new regulations is the administrative and jurisdictional bodies that are aware of the resources, with the audience prior to the person or entity concerned.
3. The disciplinary procedures in tax matters initiated prior to the entry into force of the present Law have concluded in the 6 months following the entry into force of this law, without which they can apply the maximum resolution set out in the present law. In any case, if the term is only for 6 months without having been resolved, the expiry date of the procedure would have the effects that are listed in paragraph 6 of article 135.
Repealing provision abolishes the rules with the rank of law or that are opposed to the content of this law, and in particular the law on the bases of the Tax Ordinance, from 19 December 1996.
First final provision. Enabling legislation is up to the Government to dictate all the provisions that are necessary for the deployment and the application of this law.
Second final provision. Implementation of regulatory actions and procedures for electronic media, computer and telematic concerning means of authentication In the field of competence of the general administration, the Government can dictate the rules applicable to the deployment of corresponding actions and tax procedures that are carried out by electronic, computer or telematic media, and also those related to the means of authentication used by the tax authorities.
Third final provision. Qualified products Have the character of law articles 68, 69, 72 and paragraph 4 of article 108 of this law, including rights reserved to law, according to article 40 of the Constitution of the Principality of Andorra.
The fourth final provision. Creation of a tax agency only bustle to the Government that, subject to agreement with the Commons, before January 1, 2017, introduce a Bill to create a tax agency for all administrations of the country.
Fifth final provision. Entry into force this law shall enter into force on 1 January 2015.
Casa de la Vall, 16 of October of 2014 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra