Crime Tax Fraud

He crime tax fraud is considered as an attack against the public estate State, regional, provincial or local. The fact of evading the payment of taxes, not declaring taxes, obtaining improper returns or improperly benefiting. Of the tax advantages. 

so that the tax evasionhe is considered a crime tax fraud, the defrauded amount must exceed 120,000 euros. It is punishable by imprisonment from one to five years and a fine of six times the indicated amount. 

Tax evasion is a special crime because it can only be committed by those who are subjects to tax regulations. 

Subjects who commit the crime tax fraud

It will be both a natural person and a legal person being active subjects, depending on who is obliged to pay taxes. The elements in its conformation encompass according to the Spanish law various behaviors. 

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Avoid paying taxes, amounts withheld or that should have been withheld, or down payments. Currently, it is very common for tax evasion to occur through tax havens

crime tax fraud

Obtaining improper refunds or taking improper advantage of tax benefits. The judges also include the concealment from the tax authorities of assets acquired illegally or criminally, such as the 'black money

This type of earnings is obtained from drug trafficking, although this behavior usually ends up being sanctioned by the money laundering. In assessing the context of the case the Whitening can be absorbed by crime tax fraud.

There is an exception to the amount of 120,000 euros, if the fraud is committed against the EU Treasury. In these cases the amount to convert it into crime is minor; It is enough if it exceeds 50,000 euros. 

This does not mean that fraud below these amounts is without consequence. These consequences are not criminal, but administrative. 

There are also aggravated modalities; that is to say behaviors which are also fiscal fraud. Due to specific circumstances, they are considered more serious than the basic method, and therefore their penalty is greater. 

Assumptions of the criminal code in the crime of tax fraud 

The law of the criminal code establishes that these modes are determined under certain assumptions. The assumptions are made in the event that the amount of the defrauded tax exceeds the 600,000 euros

That the fraud is committed within a criminal organization. The use of ghost companies, intermediaries or tax havens.

The objective of these instances is to defraud; that is, that the person actually responsible for the crime try to hide data.

If a person has committed this crime, it is possible that he will not be penalized if he regulates his tax situation. Regularization consists of acknowledging the debt before the Tax administration.

The understanding of the case includes the payment of the totality of the amount owed. There is one condition, that these two things be done before the start of a trial is announced.

If someone already knows that they are being investigated for tax fraud, and they pay their debt, it exempts them from a lawsuit. This could lead to a criminal conviction for a crime against the public.

The reason is that the will or the spontaneity of the withdrawal is 'rewarded”. 

If the person does not regulate his situation tax in a timely manner, you have yet another option. If after the appeal and in two months the full debt is satisfied, acknowledging the facts before the Judge.

The judge can impose a minor sanction, the minor in one or two degrees. The classification of the sanction will depend on the elements that determine the case of crime tax fraud. 

Penalty for the crime of tax fraud in Spain

The penalty above is applied in the upper half when certain circumstances coincide:

When people are used to hiding the true Tax debt. 

The special importance of tax fraud. The person responsible will be accused of having lost the possibility of receiving aid or legal aid to receive social security benefits. 

The loss of tax incentives for a period of three to six years is included. 

Given this context, it is understood that those who resolve their tax situation before the tax administration initiate a procedure of revision. The review determines the amount of tax to be paid.

If these measures are not implemented before the Public ministry This will initiate the complaint corresponding to the case. 

It is considered a crime tax fraud the entire budget of the European Union for more than 50,000 euros. Avoiding payment of amounts owed, the applicable penalty is one to five years in prison.

In these circumstances the law in the penal Code establishes a fine of up to six times that amount. 

When talking about the types that make up the crime tax fraud lies subsidy fraud. Subsidy fraud is penalized in the same section of crimes against the tax 

Ways to commit this crime tax fraud in Spain

Obtaining public aid after altering the grant requirements. Receive public aid when you have hidden the circumstances that prevented its granting. 

Substantially change the purposes for which the license was granted grant. The minimum value of these offenses as a crime is €120,000, if they are not reached, it is an administrative offence. 

The penalty for the crime tax fraud is different according to the classifications reported in the previous section:

Type of base in the tax fraud crime

Imprisonment of one to five years and a fine are applied, as well as a ban on obtaining subsidies. These are understood as public aid or fiscal or social security benefits for three to six years. 

Aggravated types in the crime of tax fraud

The application of the prison sentence is from two to six years and a fine, as well as a prohibition to obtain grants. Formally understood as government aid or tax exemptions or social security from four to eight years. 

In the concession of the crime of tax fraud, the prison sentence is from one to five years and a fine. 

Upon receipt of the report crime tax fraud The Treasury tends to consider them because most come from former business partners. This means that they have accurate and first-hand information that is very useful for the investigation. 

There are many unfounded complaints which, however, could lead to a inspection. If the information is not useful at the moment, it is retained in case it needs to be checked against possible future data. 

This means that, even if the complaint does not lead to an investigation, the defendant remains 'registered” in the tax files. Creating a base for possible future complaints that allow establishing a solid base to exercise the sanction.