Identifier: TFG:173
Authors: Suárez Antón, Damián
Abstract:
The pensions of returnees taxation is a final grade work which aims to study the obligation of the emigrant, once developed his stage working abroad and returned to Spanish territory to reside permanently, to tax those rents by those who perceived job performance of the foreign state where he developed their work. Our study, therefore, will focus on the problems raised by the return of these migrants and solutions that can provide the legal system, since if those didn’t exist, can be posed as a problem to resurface in the future given the new outbreak migrant which is already emerging due to the current economic crisis. The double taxation arises from the existence of a tax juxtaposition (existence of two similar tax) between the Spanish and the Swiss tax system (fiscal authorities) on the taxation of pension benefit (material element) received by the migrant returned to Spain (time element) from the state where he quoted for their working years is Switzerland. In this context, the Spanish tax legal system adopts Convention model for the avoidance of double taxation of the Organization for Economic Cooperation and Development, an international organization that promotes policies to improve economic and social welfare in the world. For this, it provides a forum where various methods attempt to provide governments social, economic and environmental improvements, and from the fiscal perspective, they study the relationship between citizens and the model tax system that we will discuss in this final project grade are covenants of the Committee on Fiscal Affairs of the OECD developed in order to provide consensus among most EU countries and the OECD members. Finally, in our Final Grade Work, we treat the problems around the sanctions that have received various returnees who have not declared the pension received from abroad for allegedly ignorance of the law.
Repositori URV