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Categoría: Ley Europea
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Hi, Recently a friend has confided to me that his partner

Pregunta del cliente

Hi,

Recently a friend has confided to me that his partner and their family maybe conducting tax fraud on their property in Spain. I have used the justanswer site in the UK so said I would help him out with finding a bit more details.

The property is in Barcelona and is a sole proprietors name. She died almost two years ago and the family have not declared her death in Spain. They were told that if they kept it quiet for 3 ½ years then they would not have to pay any inheritance tax. The two children and husband live in Luxembourg, Britain and Belgian, they are all Belgian nationals. No paperwork from the Spanish property links back to any of these three companies, the bank accounts are all in Spain although they are in joint names with the two children (42yrs old and 41yrs old). The Spanish property is worth 1,000,000 Euros and has never been declared in any other country than Spain.

My friends partner is the daughter, they are not married but live together and have one child and a joint mortgage on a property in England. He is concerned that he may be liable for any legal implications of the property and that it may affect him and his child. He is not comfortable with their position regarding the property and has indicated he wants to report them to the Spanish authorities.

Can you please tell me the following:

Are they committing fraud?
Are their implications for him and his child?
Are they liable if they don’t live in Spain?
Is jail a possibility given the years of non declaration and blatant hiding of the mothers death?
DO you have a list of email addresses of Spanish departments he could contact?

Apologies I don’t speak Spanish so I hope this makes sense.

Thanks very much
Enviada: hace 6 año.
Categoría: Ley Europea
Experto:  letrada escribió hace 6 año.

Good morning

Sorry if my English is not very correct, I hope you will understand me.

The time to expire the term for the Spanish authorities to claim the inheritance tax is 4 1/2 years, one more than what you think. If the inheritors do not declare the death and pay the tax, the tax administration may claim for the tax, interests and a fine, but there is no jail for that. After 4 1/2 years, they will have no liability so they will be able to change the property into the inheritor's name. It is very common foreign people do that, and if the death was out of Spain, probably the Spanish authorities will never know anything about it.

Cliente: escribió hace 6 año.
what if they don't declare it?

will they still be liable for inheritance tax after 4 1/2 years?

everywhere that i have read has strongly advised not to wait as it can lead to heavy fines and charges if found out.
Experto:  jaiter escribió hace 6 año.

Hola, una vez que pasen los 4 años y 1/2, no hay ningún tipo de responsabilidad. No obstante, cualquier acto de la administración española competente para el cobro de ese impuesto, interrumpe el plazo, siendo entonces de cuatro años nuevamente desde que se practique notificación de acto intentando el cobro.

No obstante, como las autoridades españolas no tienen conocimiento de ese fallecimiento, y como es de una persona extranjera fallecida en el extranjero, veo bastante improbable que sus amigos tengan ningún problema con el pago de esos impuestos; por tanto, si en España no se sabe que esa señora ha fallecido, difícilmente le van a exigir el pago de esos impuestos a sus amigos.

Con lo que todo parece indicar que tal y como han sucedido las cosas, que lo mejor es dejar pasar los 4 años y 1/2 sin hacer nada. No obstante, el problema podría venir de que por algún motivo, durante este tiempo, se precise que los dueños legales del piso tengan que realizar algún acto, y en ese caso habría que hacer la herencia y todo quedaría al descubierto.

Sepa también que para hacer cualquier gestión sus amigos tendrán que solicitar un número de identificación fiscal de no residente en España, para poder solucionar todo, tanto el pago de impuestos como la escritura de partición de herencia.

Experto:  letrada escribió hace 6 año.
No, after that time finishes, they will not be liable for inheritance tax. They will be able to put the property in the inheritor's name and they will not have to pay any tax.