Proposal to publish the names of tax amnesty beneficiaries

Automatic summary, not yet reviewed

1. The bill would add a new section to Article 95 of the General Tax Law so that data on people who use extraordinary tax regularization procedures, that is, tax amnesties, becomes public. It would include the names of individuals and companies, the real ownership of shareholders, and the amounts declared.
2. It would also require the Government to publish, within fifteen days, the identity of those who already used the 2012 amnesty under Royal Decree-Lawroyal decree-law A rule with the force of law that the Government passes because it is urgent. It applies from its publication, but the Congreso must validate it within 30 days or it lapses. 12/2012, along with the tax bases and amounts they declared.
3. The law would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado).
4. The authors justify the bill by the public alarm after it became known that public officials and people facing criminal charges used the tax amnesty, and by the Government's refusal to release the names.

Who it affects

• Individuals and companies that use future tax amnesties: Their data, their shareholders' real ownership, and the amounts declared would become public.
• Those who already used the 2012 tax amnesty: The Government would have to publish their identity and what they declared within fifteen days.
• The Government: It would have to take the necessary steps to make that data public.

Words worth knowing

Amnistía fiscal (tax amnesty)

An extraordinary procedure that allows undeclared money or assets to be regularized with the tax agency by paying an amount, without the usual penalties.

Regularización tributaria (tax regularization)

Declaring income or assets to the tax agency that were not declared before, to bring the situation up to date.

Bases imponibles y cuotas (tax bases and amounts due)

The tax base is the amount on which the tax is calculated; the cuota is what is finally paid.

Ley General Tributaria (General Tax Law)

A 2003 law with the basic rules on taxes and dealings with the Spanish tax agency.

royal decree-law

A rule with the force of law that the Government passes because it is urgent. It applies from its publication, but the Congreso must validate it within 30 days or it lapses.

decree-law

A rule with the force of law that the Government passes because it is urgent. It applies from its publication, but the Congreso must validate it within 30 days or it lapses.

It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries