Effects of voluntary regularization in administrative and criminal proceedings after the Organic Law 7/2012

Abstract

The objective of this paper is to analyze the modifications introduced in the crime against the Public Treasury after the approval of the Organic Law amending the Spanish Criminal Code on Transparency and Combating Tax and Social Security Fraud (7/2012). And, in particular, to detail those referred to the voluntary tax regularization that exempts from criminal liability in case of a fiscal offense, analyzing the effects both from an administrative and a criminal point of view.

Keywords:

Voluntary regularization, fiscal offense, prescription, tax liability, extemporaneous tax return, criminal liability.