{"id":10612,"date":"2021-01-10T12:09:18","date_gmt":"2021-01-10T11:09:18","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=10612"},"modified":"2021-01-10T12:09:18","modified_gmt":"2021-01-10T11:09:18","slug":"circular-el-controvertit-model-720-de-declaracio-de-bens-a-lestranger-una-cronologia-i-situacio-actual","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-el-controvertit-model-720-de-declaracio-de-bens-a-lestranger-una-cronologia-i-situacio-actual\/","title":{"rendered":"CIRCULAR. El controvertit model 720 de declaraci\u00f3 de b\u00e9ns a l&#8217;estranger: una cronologia i situaci\u00f3 actual"},"content":{"rendered":"<p>L&#8217;obligaci\u00f3 de declarar els b\u00e9ns i drets a l&#8217;estranger per mitj\u00e0 del conegut com a <strong>model 720<\/strong>, i el seu controvertit r\u00e8gim sancionador,\u00a0 ha estat font de pol\u00e8mica des del seu naixement l&#8217;any 2012 per diferents motius, un d&#8217;ells la seva possible oposici\u00f3 a la normativa comunit\u00e0ria.<\/p>\n<p>Per aquest motiu, i at\u00e8s que es tracta d&#8217;una pol\u00e8mica que encara no s&#8217;ha resolt,<strong> Carolina Mateo<\/strong>, economista responsable de fiscalitat internacional de PICH BNFIX, ha elaborat un complet informe que fa un detallat recorregut pels diferents conflictes que des del 2012 han acompanyat el model 720, el posicionament de diferents tribunals i experts i, finalment, el moment actual.<\/p>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-0  avia-builder-el-no-sibling '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jeuu27-3883026512ade7096083b621972087c5\">\n#top #wrap_all .avia-button.av-jeuu27-3883026512ade7096083b621972087c5:hover{\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jeuu27-3883026512ade7096083b621972087c5:hover .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/01\/BNFIX_210108_MOD_720_ESTADO_DE_LA_CUESTION_carol_Mateo_rev.pdf' class='avia-color-theme-color avia-font-color-theme-color avia-button avia-button-fullwidth av-jeuu27-3883026512ade7096083b621972087c5 avia-icon_select-yes-left-icon avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"El controvertido modelo 720: cronolog\u00eda y estado de la cuesti\u00f3n\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue822' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >El controvertido modelo 720: cronolog\u00eda y estado de la cuesti\u00f3n<\/span><span class='avia_button_background avia-button avia-button-fullwidth avia-color-theme-color-highlight'><\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;obligaci\u00f3 de declarar els b\u00e9ns i drets a l&#8217;estranger per mitj\u00e0 del conegut com a model 720, i el seu controvertit r\u00e8gim sancionador,\u00a0 ha estat font de pol\u00e8mica des del [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4713,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,18],"tags":[174,175],"class_list":["post-10612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-sense-categoria","tag-fiscal-ca","tag-impuestos-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/10612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=10612"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/10612\/revisions"}],"predecessor-version":[{"id":10615,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/10612\/revisions\/10615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/4713"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=10612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=10612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=10612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}