Escape to Latin America

There is a very interesting post from 19 November 2008, called "You Don’t Know Until You Go!", from www.QWealthReport.com:


"It’s a few weeks since my last blog entry, and the reason for this is that I have been travelling in Latin America with a small group of investors – concerned privacy-minded and freedom loving individuals who are concerned about how our financial and personal freedoms are being gradually eroded. We had an interesting ten day trip starting in Panama City then taking in Paraguay and Brazil.

When I talk about “concerned individuals” what I really mean is that if and when things get worse in the western world – in terms of financial and political restrictions - it’s important to be prepared. An established business or residence presence in one of the more remote corners of the world will be a great fallback or hedging position. Even a second passport or citizenship might be your ultimate goal.

You might be surprised to learn that Paraguay scores highly on all this – a free society, no personal income taxes and an economy that is completely self sufficient with plenty of fresh water and clean, green power. In fact Paraguay is the world’s largest exporter of hydro electricity, and one of the highlights of the trip was a visit to the Itaipu Binacional hydro-electric power plant – the largest in the world, and an incredible feat of engineering and international co-operation. We also visited the spectacular Iguassu Falls, one of the seven wonders of the natural world.

But the most important thing I think we all learned from this trip was the importance, even in this internet age, of actually getting on a plane and seeing things for yourself. We all know the comfort of familiar places and people, but that often also comes with a feeling of frustration, a feeling that we are not in full control of our lives as we should be. On the other side, we all have a natural fear of the unknown. This internal fear is perpetuated by the mainstream media. But by confronting and overcoming it we can open up a whole new world of opportunities.

For example, one of our delegates, a successful UK businessman, said TV and press coverage had led him to believe he would find machete-wielding individuals a mile or two from the financial district of Panama City. But by going there and getting a feel for the place by visiting local and expat-owned internet businesses, he found instead that it’s a great place to do business. Now he is making plans to move his operating base down there instead.

Here at The Q Wealth Report our business for over a decade has been writing about not just how to preserve your assets offshore, but how to create wealth and develop opportunity by actually living offshore. As a famous offshore author once said, “You don’t know until you go.” The instability in the world right now means that you truly need to know about safe places and new opportunities. Right now would be the time to start, and here on lowtax.net you will find a lot of information to begin your quest."

Peter Macfarlane is joint editor of The Q Wealth Report an established newsletter dedicated to informing readers about creating, protecting and growing wealth in a secure offshore environment. It also covers international living, banking, retiring and investing. Visit www.QWealthReport.com to see more.

This Blog/Web Site ("Blog") does not to provide specific legal advice, it is for educational purposes only. This Blog is made available by the international adviser, lawyer or law firm for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice.

The Blog does not constitute legal advice and is not a substitute for competent legal advice from a licensed attorney in your state. Any comment posted on the Blog can be read by any Blog visitor; do not post confidential or sensitive information. Any links from another site to the Blog are beyond the control of us.

By using this blog site you understand that there is no attorney client relationship between you and the Blog.

The Blog should not be used as a substitute for competent legal advice from a licensed professional adviser or lawyer in your country.

Our firm and do not convey their approval, support or any relationship to any site or organization. The use of this Blog does not implicitly or explicitly convey any warranties or representations as to the accuracy of the information contained herein.

This Blog has created this privacy statement in order to demonstrate our firm commitment to privacy. The following discloses the information gathering and dissemination practices for this Blog.

This Blog takes your privacy very seriously. Our customers told us they want to see clear, easy-to-read information about our privacy commitments and policies. We have made our privacy policies easier to find and easier to read. And we're listening. We welcome your questions and feedback on our privacy policies, and invite you to contact us with your thoughts.

Customer Privacy Controls and Choices:
• You can review and correct your Personal Information collected by us.
• You can limit certain types of solicitation communications from AT&T, including marketing contacts made via telephone, e-mail and text messaging.
• We will provide you with notice of changes to this policy.

Our privacy commitments are fundamental to the way we do business every day. These apply to everyone who has a relationship with this Blog and visitors.
• We will protect your privacy and keep your personal information safe. We use powerful encryption and other security safeguards to protect customer data, when available.
• We will not sell your personal information to anyone, for any purpose. Period.
• We will fully disclose our privacy policies in plain language, and make our policies easily accessible to you.
• We will notify you of any revisions to our privacy policy, in advance. No surprises.
• You have choices about how this Blog uses your information for marketing purposes. Customers are in control.


This Privacy Policy identifies and describes the way This Blog uses and protects the information we collect about visitors. All use of this Blog is subject to this Privacy Policy.

Use of Location Information
• When your wireless device is on, it sends periodic signals to the nearest cell site. We use that information to provide your wireless services;
• You can use your wireless device to obtain a wide array of services based on the approximate location of the device, referred to as Location Based Services, or LBS. The information you receive in connection with your use of LBS may include advertisements related to your request and your location;

Online Activity Tracking and Advertising
• We collect information about your activity on this Blog for a number of purposes using technologies such as cookies, Web beacons, widgets and server log files.
• We and our advertising partners use that information, as well as other information they have or we may have, to help tailor the ads you see on our sites and to help make decisions about ads you see on other sites.

The Information We Collect, How We Collect It, And How We Use It

We collect different types of personal and other information based on your use of our products and services and our business relationship with you. Some examples include:
• Contact Information that allows us to communicate with you -- including your name, address, telephone number, and e-mail address;
• Equipment, Performance, Site Usage, Viewing and other Technical Information about your use of our network, services, products or Web sites.

We collect information in 2 primary ways:
• You give it to us when you register to provide comments;
• We collect it automatically when you visit our Blog.

We use the information we collect in a variety of ways, including to:
• Provide you with the best visitor experience possible;
• Deliver customized content that may be of interest to you;
• Address network integrity and security issues;
• Investigate, prevent or take action regarding illegal activities, violations of our Terms of Service or Acceptable Use Policies; and
• For local directory and directory assistance purposes.

Aggregate or Anonymous Information:

We may share aggregate or anonymous information in various formats with trusted entities’ only for purposes such as:
• Our knowledge, and offer of information that may be of interest to you;
• Universities, laboratories and other entities that conduct scientific research; and
• Media research companies for general information only.

España: Hacienda solo cobra el 10%

"Los técnicos de Hacienda afirman que la Agencia tributaria sólo cobra uno de cada diez euros pendientes de cobro", articulo publicado el 19-11-2008 , por Expansión.com:

La Agencia Tributaria sólo consigue ingresar poco más de la décima parte de las deudas que gestiona anualmente, con lo que el importe de las deudas que no recupera es "muy superior" al de liquidaciones efectivamente ingresadas, hasta el punto de que por cada euro que ingresa la Hacienda Pública al año, viene a perder casi dos, según un informe elaborado por el Sindicato de Técnicos del Ministerio de Hacienda (Gestha).


El informe de Gestha, que se presenta en Valladolid durante su VIII Congreso Nacional, muestra que apenas un 13% de las deudas canceladas en los últimos dos años fueron por ingresos directos fruto de la lucha contra el fraude, mientras que el resto respondió a otras causas como insolvencia, prescripción y anulación por Tribunales Económico-Administrativos (TEA) y judiciales a favor del contribuyente que debía dinero al Fisco.

En este sentido, destaca que los TEA, que dependen de la propia Hacienda, discrepen en casi un 40% de los casos del criterio de los órganos de gestión de la Agencia Tributaria, lo que puede apuntar a la "deficiente calidad" de las liquidaciones reclamadas y que responden a la necesidad de "generar compulsivamente nuevas liquidaciones para cumplir los objetivos marcados, con menoscabo de su calidad, y no tanto a un objetivo real de ingreso y de eficacia".

Según Gestha, los ingresos directos percibidos por la Agencia Tributaria por actuaciones de control del fraude representan un porcentaje "residual" de la recaudación global de impuestos, ya que apenas alcanzaron en los últimos dos años un 1,8% de la recaudación global obtenida.

De acuerdo con el informe, el importe de las deudas pendientes de cobro de los últimos tres años supone casi dos tercios del total de las deudas gestionadas en cada uno de los últimos dos años que, de haberse hecho efectivas, la actual situación financiera de España sería "mucho más desahogada" ante la actual crisis económica.

Así, las deudas pendientes de cobro a finales de 2005 ascendían a 20.912 millones de euros, cifra que se incrementó en cerca de un 7,5%, hasta los 22.426 millones de euros en 2006, y en un 20%, hasta los 25.088 millones en 2007.

Bola de nieve

Gestha estima que este progresivo aumento de deudas pendientes deja traslucir un efecto de "bola de nieve", que viene creciendo de forma ininterrumpida en los tres últimos años y que pone en peligro la financiación de las distintas administraciones públicas, máxime en momentos de crisis como el actual.

Por todo ello, defiende una batería de propuestas técnicas, legislativas y de recursos humanos para actualizar el Plan de Prevención del Fraude, que presentará mañana el Gobierno. Entre ellas, propone un control "más cercano" de los contribuyentes, filtrando a aquellos que son "clave", así como el alargamiento de los procedimientos para reducir la litigiosidad en vía administrativa y judicial.

Deudores que no obtengan subvenciones

La exclusión para los deudores declarados insolventes del derecho a obtener subvenciones, crear empresas, formar parte de consejos de administración y ostentar cargos y empleos públicos, hasta que regularicen su situación tributaria y la necesidad de elaborar por expertos independientes un análisis y evaluación oficial de la economía sumergida en España y del fraude fiscal son otras de las propuestas de Gestha.

Igualmente, piden acordar un calendario con plazos anuales y plurianuales para la reducción del fraude fiscal y la economía sumergida, establecer fórmulas de coordinación y colaboración efectiva entre la Agencia Tributaria y las administraciones tributarias de las comunidades autónomas y la creación de una base de datos fiscales única compartida, alimentada con la información procedente de los ámbitos central y autonómico.

Plan de Prevención del Fraude Fiscal

Por último, los técnicos del Ministerio de Economía y Hacienda apuestan por establecer una fórmula de control por las Cortes de los resultados de las actuaciones de control del fraude realizadas por la Agencia Tributaria, así como homologar la Agencia Tributaria española a las administraciones europeas, de manera que existan sólo dos tipos de funcionarios: administradores y asistentes.

La última propuesta del decálogo presentado por Gestha es el desarrollo de la disposición adicional cuarta del Plan de Prevención del Fraude Fiscal, según la cual se deberían articular las medidas oportunas para asegurar que se autorice a los 8.000Técnicos del Ministerio de Hacienda a asumir las responsabilidades y competencias previstas para la prevención del fraude fiscal.

Brussels to close loopholes in tax evasion legislation

"Brussels to close loopholes in tax evasion legislation"
Article published by Vanessa Houlder in London and Nikki Tait in Brussels in Financial Times (www.ft.com) on November 13 2008

Brussels will today step up the pressure on international tax-dodgers when it unveils proposals for bolstering the European Union's savings tax system.

The European Commission is expected to close some of the loopholes in the savings tax directive, the EU's flagship initiative against tax evasion which came into force three years ago.

The directive originally aimed to flush out tax evaders by requiring exchange of information between countries, or withholding tax on payments in third countries, such as Switzerland, Liechtenstein and Andorra.

But critics say the omission of trusts, foundations and companies from the legislation allowed evaders to sidestep the directive's intended effect.

The Commission acknowledged coverage had been not as wide as originally anticipated after it reviewed the directive's implementation this autumn. Officials proposed technical amendments in four main areas.

They admitted that the directive had dealt only with interest payments made for the immediate profit of individuals resident in the EU - giving people an opportunity to circumvent the rules by interposing another legal person or arrangement situated in a non-EU country.

A possible solution would be to ask "paying agents" - such as banks - to use the information already available to them under anti-money-laundering rules about the ultimate beneficial owners of outgoing payments.

But the proposed changes could be controversial. The European Policy Forum, an independent think-tank, said last week that it believed extending the directive would risk an own goal because it would impose a heavy compliance burden on member states' financially vulnerable banking sectors.

A highly critical report by the EPF said the directive had not fulfilled its original goals: "Member state governments have found the exchange of information model difficult to apply with a number of countries reporting long delays, inaccurate data and a range of problems centring on pursuing reports of interest income received by taxpayers in other countries."

It warned there was "a real danger that an extended directive would simply add to banks' cost base for little net benefit". The 1,243 leading banks in the EU and Switzerland would face an additional bill of nearly €700m ($877m, £587m) from an extension of the directive, the EPF calculated. That compared with initial compliance costs of €753m, with annual compliance costs of a further €693m.

The EPF said extending the directive's scope would be time-consuming, and that it would be costly for banks to be certain whether income received from a particular financial product fell within the directive's catchment area or not.

The higher compliance costs might force banks to withdraw credit facilities to businesses and households. "Given the relatively modest amounts raised by the directive to date and the fragile status of many banks across the EU . . this would appear to be a misguided policy -initiative."

This Blog/Web Site ("Blog") does not to provide specific legal advice, it is for educational purposes only. This Blog is made available by the international adviser, lawyer or law firm for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice.

The Blog does not constitute legal advice and is not a substitute for competent legal advice from a licensed attorney in your state. Any comment posted on the Blog can be read by any Blog visitor; do not post confidential or sensitive information. Any links from another site to the Blog are beyond the control of us.

By using this blog site you understand that there is no attorney client relationship between you and the Blog.

The Blog should not be used as a substitute for competent legal advice from a licensed professional adviser or lawyer in your country.

Our firm and do not convey their approval, support or any relationship to any site or organization. The use of this Blog does not implicitly or explicitly convey any warranties or representations as to the accuracy of the information contained herein.

This Blog has created this privacy statement in order to demonstrate our firm commitment to privacy. The following discloses the information gathering and dissemination practices for this Blog.

This Blog takes your privacy very seriously. Our customers told us they want to see clear, easy-to-read information about our privacy commitments and policies. We have made our privacy policies easier to find and easier to read. And we're listening. We welcome your questions and feedback on our privacy policies, and invite you to contact us with your thoughts.

Customer Privacy Controls and Choices:
• You can review and correct your Personal Information collected by us.
• You can limit certain types of solicitation communications from AT&T, including marketing contacts made via telephone, e-mail and text messaging.
• We will provide you with notice of changes to this policy.

Our privacy commitments are fundamental to the way we do business every day. These apply to everyone who has a relationship with this Blog and visitors.
• We will protect your privacy and keep your personal information safe. We use powerful encryption and other security safeguards to protect customer data, when available.
• We will not sell your personal information to anyone, for any purpose. Period.
• We will fully disclose our privacy policies in plain language, and make our policies easily accessible to you.
• We will notify you of any revisions to our privacy policy, in advance. No surprises.
• You have choices about how this Blog uses your information for marketing purposes. Customers are in control.


This Privacy Policy identifies and describes the way This Blog uses and protects the information we collect about visitors. All use of this Blog is subject to this Privacy Policy.

Use of Location Information
• When your wireless device is on, it sends periodic signals to the nearest cell site. We use that information to provide your wireless services;
• You can use your wireless device to obtain a wide array of services based on the approximate location of the device, referred to as Location Based Services, or LBS. The information you receive in connection with your use of LBS may include advertisements related to your request and your location;

Online Activity Tracking and Advertising
• We collect information about your activity on this Blog for a number of purposes using technologies such as cookies, Web beacons, widgets and server log files.
• We and our advertising partners use that information, as well as other information they have or we may have, to help tailor the ads you see on our sites and to help make decisions about ads you see on other sites.

The Information We Collect, How We Collect It, And How We Use It

We collect different types of personal and other information based on your use of our products and services and our business relationship with you. Some examples include:
• Contact Information that allows us to communicate with you -- including your name, address, telephone number, and e-mail address;
• Equipment, Performance, Site Usage, Viewing and other Technical Information about your use of our network, services, products or Web sites.

We collect information in 2 primary ways:
• You give it to us when you register to provide comments;
• We collect it automatically when you visit our Blog.

We use the information we collect in a variety of ways, including to:
• Provide you with the best visitor experience possible;
• Deliver customized content that may be of interest to you;
• Address network integrity and security issues;
• Investigate, prevent or take action regarding illegal activities, violations of our Terms of Service or Acceptable Use Policies; and
• For local directory and directory assistance purposes.

Aggregate or Anonymous Information:

We may share aggregate or anonymous information in various formats with trusted entities’ only for purposes such as:
• Our knowledge, and offer of information that may be of interest to you;
• Universities, laboratories and other entities that conduct scientific research; and
• Media research companies for general information only.

Simpler business tax systems worldwide

A new report, launched today by the World Bank, IFC and PricewaterhouseCoopers, shows that tax authorities worldwide are overhauling tax systems by reducing taxes, streamlining administrative processes and modernizing payment systems. Paying Taxes 2009, the third report in an annual series, is expected to prompt further dialogue between governments and businesses on improving tax systems.

With the current global economic turmoil, economies around the world will be finding that tax revenues are coming under pressure. This will cause them to examine the effectiveness of their tax systems – not just the rates that they charge but the way the systems work. The aim of the Doing Business project is to provide an objective basis for improving the regulatory environment for business, informing the analysis of regulatory burden and providing insight for reformers.

The report draws on the Doing Business 2009 report that measures the ease of paying taxes for mid-size domestic companies in 181 economies, analyses tax systems and tracks related reform efforts. It includes examples of how 18 economies have made use of data from the previous global Doing Business reports and provides insight into discussions with governments and other stakeholders generated by earlier Paying Taxes reports.

Paying Taxes 2009 finds that in 2007/08:

• Thirty-six economies made it easier to pay taxes. This year’s top reformer is the Dominican Republic. Malaysia is the runner-up.
• The most popular reforms were reducing corporate income tax rates (in 21 economies) and improving electronic filing and payments systems efficiency (in 12 economies).
• Eight economies reduced the number of taxes paid by business.
• On average, corporate income tax accounts for only 13 percent of tax payments, 26 percent of compliance time, and 37 percent of the total tax rate (tax cost to the case study company).
• Employment taxes account for 34 percent of the total tax rate, taking into account only amounts borne by the employer. Employment taxes are particularly prevalent in the European Union and account for 65 percent of the total tax rate for the case study company in the region.
• On average, 36 percent of the overall time to comply with tax systems and 48 percent of the number of tax payments are spent on consumption taxes.

Susan Symons, PricewaterhouseCoopers LLP partner, said, “Corporate income tax reform has had a positive impact for government and business in a number of economies, yet these benefits could be multiplied if tax reform is looked at in its entirety. Tax reform should include all business taxes - not just corporate income tax. It should include all administrative aspects and the relationships between government and business generally. These are all fundamental to effective tax systems.”

Rita Ramalho, World Bank-IFC economist, said, “Countries are easing the complexity of their tax system and reducing the cost burden for businesses. Since 2004, average total tax rates have been reduced by 3 percent and time to comply with taxes decreased by 5 percent. This reform effort can broaden the tax base and increase tax revenues.”

For more information about Paying Taxes, visit www.doingbusiness.org/taxes

This Blog/Web Site ("Blog") does not to provide specific legal advice, it is for educational purposes only. This Blog is made available by the international adviser, lawyer or law firm for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice.

The Blog does not constitute legal advice and is not a substitute for competent legal advice from a licensed attorney in your state. Any comment posted on the Blog can be read by any Blog visitor; do not post confidential or sensitive information. Any links from another site to the Blog are beyond the control of us.

By using this blog site you understand that there is no attorney client relationship between you and the Blog.

The Blog should not be used as a substitute for competent legal advice from a licensed professional adviser or lawyer in your country.

Our firm and do not convey their approval, support or any relationship to any site or organization. The use of this Blog does not implicitly or explicitly convey any warranties or representations as to the accuracy of the information contained herein.

This Blog has created this privacy statement in order to demonstrate our firm commitment to privacy. The following discloses the information gathering and dissemination practices for this Blog.

This Blog takes your privacy very seriously. Our customers told us they want to see clear, easy-to-read information about our privacy commitments and policies. We have made our privacy policies easier to find and easier to read. And we're listening. We welcome your questions and feedback on our privacy policies, and invite you to contact us with your thoughts.

Customer Privacy Controls and Choices:
• You can review and correct your Personal Information collected by us.
• You can limit certain types of solicitation communications from AT&T, including marketing contacts made via telephone, e-mail and text messaging.
• We will provide you with notice of changes to this policy.

Our privacy commitments are fundamental to the way we do business every day. These apply to everyone who has a relationship with this Blog and visitors.
• We will protect your privacy and keep your personal information safe. We use powerful encryption and other security safeguards to protect customer data, when available.
• We will not sell your personal information to anyone, for any purpose. Period.
• We will fully disclose our privacy policies in plain language, and make our policies easily accessible to you.
• We will notify you of any revisions to our privacy policy, in advance. No surprises.
• You have choices about how this Blog uses your information for marketing purposes. Customers are in control.


This Privacy Policy identifies and describes the way This Blog uses and protects the information we collect about visitors. All use of this Blog is subject to this Privacy Policy.

Use of Location Information
• When your wireless device is on, it sends periodic signals to the nearest cell site. We use that information to provide your wireless services;
• You can use your wireless device to obtain a wide array of services based on the approximate location of the device, referred to as Location Based Services, or LBS. The information you receive in connection with your use of LBS may include advertisements related to your request and your location;

Online Activity Tracking and Advertising
• We collect information about your activity on this Blog for a number of purposes using technologies such as cookies, Web beacons, widgets and server log files.
• We and our advertising partners use that information, as well as other information they have or we may have, to help tailor the ads you see on our sites and to help make decisions about ads you see on other sites.

The Information We Collect, How We Collect It, And How We Use It

We collect different types of personal and other information based on your use of our products and services and our business relationship with you. Some examples include:
• Contact Information that allows us to communicate with you -- including your name, address, telephone number, and e-mail address;
• Equipment, Performance, Site Usage, Viewing and other Technical Information about your use of our network, services, products or Web sites.

We collect information in 2 primary ways:
• You give it to us when you register to provide comments;
• We collect it automatically when you visit our Blog.

We use the information we collect in a variety of ways, including to:
• Provide you with the best visitor experience possible;
• Deliver customized content that may be of interest to you;
• Address network integrity and security issues;
• Investigate, prevent or take action regarding illegal activities, violations of our Terms of Service or Acceptable Use Policies; and
• For local directory and directory assistance purposes.

Aggregate or Anonymous Information:

We may share aggregate or anonymous information in various formats with trusted entities’ only for purposes such as:
• Our knowledge, and offer of information that may be of interest to you;
• Universities, laboratories and other entities that conduct scientific research; and
• Media research companies for general information only.

España: precios de transferencia se endurecen

"Hacienda podrá fijar precios en las ventas intragrupo", articulo publicado el 07-11-08 , por C. Cuesta / E. S. Mazo en Expansion.com:

Hacienda pretende estrechar el control sobre este tipo de transacciones porque estima que se falsean los precios de estas ventas, eludiendo el valor real de mercado de los productos o servicios en cuestión, con el único objetivo de recortar a efectos fiscales el pago de los impuestos. Así, por ejemplo, se hace figurar un precio inferior al real al vender un producto a otra compañía, de manera que el ingreso declarado se reduce frente al real, originando un menor pago del Impuesto de Sociedades.


El organismo de lucha contra el fraude fiscal ha aprovechado el texto del nuevo reglamento, al que ha tenido acceso EXPANSIÓN, para arrogarse un poder hasta ahora reservado a organismos técnicos: La Agencia, es decir, un órgano de contenido y finalidad recaudatoria, será la responsable de controlar lo que se denominan acuerdos previos internacionales, es decir, los procedimientos por los cuales las compañías consultan previamente a las administraciones tributarias de los países de las distintas filiales implicadas el procedimiento a seguir para no tener problemas con el Fisco.

Hasta ahora era la Dirección General de Tributos, organismo técnico especializado en cuestiones normativas, y no recaudatorio, el encargado de esta delicada función, lo que puede despertar cierto escepticismo. Y es que los acuerdos previos internacionales son los pactos en los que ahora la Agencia Tributaria podrá directamente decir qué precio debe constar a efectos fiscales en las operaciones.

¿Cómo afecta?

Por poner un ejemplo: si una empresa española decide vender a otra compañía de su mismo grupo en Alemania una determinada mercancía, para no tener problemas posteriores con la Inspección, puede reclamar este tipo de acuerdos previos.

Allí, la Agencia le explicará cuál es el precio que aceptará como valor real de mercado, con lo que la empresa sabrá que si adopta otro valor puede encontrarse en el camino con la Agencia Tributaria. Hasta ahora, en esa función intervenía la Dirección de Tributos, sin ánimo recaudatorio, cuando implicaba a otros países al margen de España, que es precisamente el contexto en el que suceden las mayores operaciones.

El reglamento, por otra parte, supondrá un alivio de trámites empresariales en un punto concreto, en el de la documentación que tengan que preparar los grupos empresariales en caso de inspección fiscal.

Frente a la idea del primer borrador impulsado, Hacienda ha decidido ceder a una petición empresarial y permitir que buena parte de las obligaciones documentales sean comunes para el grupo, sin que se deban individualizar por cada filial. Además, el plazo inicial de preparación de esta documentación será el fin del periodo declarable, con lo que se gana en la práctica un año, puesto que los inspectores no podrán reclamarlos al inicio del ejercicio en cuestión, sino al término.

Por otro lado, la documentación podrá ser válida para más de un periodo, siempre que no haya cambios sustanciales de las circunstancias. Los expertos apuntan que, en la práctica, esto supondrá poder mantener la misma documentación aproximadamente durante dos años, evitando el coste extra de tener que renovarla cada ejercicio.

Las obligaciones de documentación

La documentación obligatoria más importante de operaciones entre personas o entidades vinculadas , según el texto del nuevo reglamento al que ha tenido acceso EXPANSIÓN, es la siguiente:

- Para la determinación del valor de mercado de las operaciones entre personas o entidades vinculadas, el obligado tributario deberá aportar, a requerimiento de la Administración tributaria, la documentación relativa al grupo al que pertenezca el obligado tributario. Se entiende por grupo, a estos efectos, el establecido en el apartado 3 del artículo 16 de la Ley del Impuesto, así como el constituido por una entidad residente o no residente y sus establecimientos permanentes en el extranjero o en territorio español.

Tratándose de un grupo en los términos previstos en el apartado 3 del articulo 16 de la Ley del Impuesto, la entidad dominante podrá optar por preparar y conservar la documentación relativa a todo el grupo. Cuando la entidad dominante no sea residente en territorio español, deberá designar a una entidad del grupo residente en territorio español para conservar la documentación.

- Deberá incluir el obligado tributario en las declaraciones que así se prevea, la información relativa a sus operaciones vinculadas en los términos que se establezca por Orden del Ministro de Economía y Hacienda.

En cuanto a la obligación de documentación del grupo al que pertenezca el obligado tributario, la documentación relativa al grupo es:

- Descripción general de la estructura organizativa, jurídica y operativa del grupo, así como cualquier cambio relevante.

- Identificación de las distintas entidades que, formando parte del grupo, realicen operaciones vinculadas en cuanto afecten, directa o indirectamente, a las operaciones realizadas por el obligado tributario.

- Descripción general de la naturaleza, importes y flujos de las operaciones vinculadas entre las entidades del grupo en cuanto afecten, directa o indirectamente, a las operaciones realizadas por el obligado tributario.

- Descripción de las funciones y de los riesgos asumidos por las entidades del grupo en cuanto afecten, directa o indirectamente, a las operaciones del obligado tributario, incluyendo los cambios del periodo impositivo o de liquidación anterior.

- Una relación de la titularidad de las patentes, marcas, nombres comerciales y demás activos intangibles en cuanto afecten, directa o indirectamente, a las operaciones realizadas por el obligado tributario, así como el importe de contraprestaciones derivadas de su utilización.

- Una descripción de la política del grupo en materia de precios de transferencia que incluya el método o métodos de fijación de los precios adoptado por el grupo, que justifique su adecuación al principio de libre competencia.

- Relación de los acuerdos de reparto de costes y contratos de prestación de servicios entre entidades del grupo, en cuanto afecten, directa o indirectamente, a las operaciones realizadas por el obligado tributario.

- La memoria del grupo o, en su defecto, informe anual equivalente.