{"id":2303,"date":"2023-11-24T19:13:15","date_gmt":"2023-11-24T18:13:15","guid":{"rendered":"https:\/\/capitalea.es\/?p=2303"},"modified":"2023-11-24T19:22:17","modified_gmt":"2023-11-24T18:22:17","slug":"intercambio-informacion-financiera-europa-crs-directiva","status":"publish","type":"post","link":"https:\/\/capitalea.es\/index.php\/2023\/11\/24\/intercambio-informacion-financiera-europa-crs-directiva\/","title":{"rendered":"Intercambio de informaci\u00f3n financieras en Europa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2303\" class=\"elementor elementor-2303\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25850b29 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"25850b29\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7567e8\" data-id=\"e7567e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a9a99ab elementor-post-meta-divider-text elementor-invisible elementor-widget elementor-widget-gum_post_meta\" data-id=\"2a9a99ab\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"gum_post_meta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<ul class=\"posts-meta\"><li class=\"list-meta\"><a href=\"\"><span class=\"meta-text\">R001<\/span><\/a><\/li><li class=\"meta-divider\"><span>\/<\/span><\/li><li class=\"list-meta\"><a href=\"\"><span class=\"meta-text\">24 de noviembre de 2023<\/span><\/a><\/li><li class=\"meta-divider\"><span>\/<\/span><\/li><li class=\"list-meta\"><a href=\"https:\/\/capitalea.es\/index.php\/category\/prevencion-de-blanqueo-de-capitales\/\"><span class=\"meta-text\">Prevenci\u00f3n de Blanqueo de Capitales<\/span><\/a><\/li><\/ul>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-154005a0 elementor-invisible elementor-widget elementor-widget-gum_heading\" data-id=\"154005a0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"gum_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"gum-widget-title\"><h2 class=\"section-main-title size-default\">Intercambio de informaci\u00f3n financieras en Europa<\/h2><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42d76200 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"42d76200\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Intercambio de informaci\u00f3n financiera de la Uni\u00f3n Europea<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c5008c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c5008c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a77078\" data-id=\"8a77078\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0919f0 elementor-widget elementor-widget-image\" data-id=\"b0919f0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/capitalea.es\/wp-content\/uploads\/elementor\/thumbs\/Directiva-CRS-Capitalea-r775mtpr8mpk4bc4ajr71rpqkmy3mx1ezcri72hyzc.jpg\" title=\"Directiva CRS &#8211; Capitalea\" alt=\"Directiva CRS - Capitalea\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-20d3000b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20d3000b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76deb1a5 elementor-invisible\" data-id=\"76deb1a5\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a3c5ffd elementor-widget elementor-widget-heading\" data-id=\"6a3c5ffd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">Directiva CRS (Common Reporting Standard)<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51d25e8e elementor-widget elementor-widget-text-editor\" data-id=\"51d25e8e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>La Directiva sobre Intercambio Autom\u00e1tico de Informaci\u00f3n de Cuentas Financieras, tambi\u00e9n denominada com\u00fanmente como la Directiva CRS o DAC2 (segunda Directiva sobre Cooperaci\u00f3n Administrativa), fue adoptada por la Uni\u00f3n Europea y se basa en los est\u00e1ndares desarrollados por la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE).<\/p><p>La Directiva CRS establece un marco para el intercambio autom\u00e1tico de informaci\u00f3n financiera entre los pa\u00edses miembros de la UE con el objetivo de combatir la evasi\u00f3n fiscal y mejorar la transparencia en materia de informaci\u00f3n financiera. Esta legislaci\u00f3n requiere que las instituciones financieras recopilen informaci\u00f3n sobre las cuentas financieras de no residentes y la proporcionen a las autoridades fiscales correspondientes, que luego intercambian esa informaci\u00f3n entre s\u00ed.<\/p><p>La Directiva CRS es parte de un esfuerzo global para establecer un est\u00e1ndar com\u00fan de intercambio autom\u00e1tico de informaci\u00f3n financiera entre jurisdicciones, lo que ayuda a prevenir la ocultaci\u00f3n de activos y la evasi\u00f3n fiscal a trav\u00e9s de cuentas financieras en el extranjero.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-673cc5e elementor-widget elementor-widget-heading\" data-id=\"673cc5e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Objetivo y Alcance<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99336c7 elementor-widget elementor-widget-text-editor\" data-id=\"99336c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>El principal objetivo del CRS es establecer un marco global para el intercambio autom\u00e1tico de informaci\u00f3n financiera entre pa\u00edses participantes. Este intercambio se enfoca en la informaci\u00f3n de cuentas financieras mantenidas por instituciones financieras de un pa\u00eds para residentes fiscales de otros pa\u00edses.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40811338 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"40811338\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/capitalea.es\/wp-content\/uploads\/elementor\/css\/custom-widget-icon-box.min.css?ver=1749729446\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-testimonial-quote\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<i>La Directiva CRS se transpuso en Espa\u00f1a mediante la Ley 7\/2012, de 29 de octubre, de modificaci\u00f3n de la normativa tributaria y presupuestaria y de adecuaci\u00f3n de la normativa financiera para la intensificaci\u00f3n de las actuaciones en la prevenci\u00f3n y lucha contra el fraude.<\/i>\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa33399 elementor-widget elementor-widget-heading\" data-id=\"aa33399\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Objetivo y Alcance<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9e1031 elementor-widget elementor-widget-text-editor\" data-id=\"2b9e1031\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1.- Recopilaci\u00f3n de Informaci\u00f3n:<\/strong><\/p><p>Las instituciones financieras, como bancos y entidades similares, deben identificar y recopilar informaci\u00f3n sobre las cuentas financieras de no residentes.<\/p><p><strong>2.- Intercambio Autom\u00e1tico de Informaci\u00f3n:<\/strong><\/p><p>La informaci\u00f3n recopilada se comparte autom\u00e1ticamente entre las autoridades fiscales de los pa\u00edses participantes, permitiendo que cada pa\u00eds tenga acceso a los datos financieros relevantes de los contribuyentes no residentes.<\/p><p><strong>3.- Datos Intercambiados:<\/strong><\/p><p>La informaci\u00f3n incluye detalles sobre saldos de cuentas, ingresos financieros, dividendos, intereses y otros tipos de ingresos generados por esas cuentas.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac8c890 elementor-widget elementor-widget-heading\" data-id=\"ac8c890\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Implementaci\u00f3n y Adhesi\u00f3n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78a3e9e elementor-widget elementor-widget-text-editor\" data-id=\"78a3e9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>La Directiva CRS fue adoptada por la Uni\u00f3n Europea y se alinea con los est\u00e1ndares de la OCDE. La implementaci\u00f3n efectiva de esta directiva implica la cooperaci\u00f3n y el cumplimiento por parte de los pa\u00edses miembros, que deben ajustar sus regulaciones financieras y procesos de reporte para cumplir con los requisitos de intercambio autom\u00e1tico de informaci\u00f3n.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe2f98 elementor-widget elementor-widget-heading\" data-id=\"bbe2f98\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Impacto y Beneficios<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e0f858 elementor-widget elementor-widget-text-editor\" data-id=\"7e0f858\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>El CRS ha tenido un impacto significativo en la transparencia fiscal a nivel global. Facilita a las autoridades fiscales la identificaci\u00f3n de contribuyentes que intentan evadir impuestos ocultando activos en el extranjero. Esto ha mejorado la efectividad en la recaudaci\u00f3n de impuestos y ha reducido las oportunidades de elusi\u00f3n fiscal.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eb8fe3 elementor-widget elementor-widget-heading\" data-id=\"7eb8fe3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consideraciones Importantes<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ddb343 elementor-widget elementor-widget-text-editor\" data-id=\"3ddb343\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1.- Protecci\u00f3n de Datos y Privacidad:<\/strong><\/p><p>Aunque el CRS promueve la transparencia, tambi\u00e9n se deben considerar los derechos de privacidad de los contribuyentes y la protecci\u00f3n de datos en el intercambio de informaci\u00f3n financiera.<\/p><p><strong>2.- Implementaci\u00f3n Variada:<\/strong><\/p><p>A pesar de las directrices comunes, la forma en que cada pa\u00eds implementa el CRS puede variar ligeramente, lo que puede afectar la consistencia y la efectividad del intercambio de informaci\u00f3n.<\/p><p>\u00a0<\/p><p>El CRS representa un paso significativo en la lucha contra la evasi\u00f3n fiscal transfronteriza al facilitar el intercambio autom\u00e1tico de informaci\u00f3n financiera entre pa\u00edses, fortaleciendo la transparencia y la cooperaci\u00f3n internacional en materia fiscal.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cea76a8 elementor-widget elementor-widget-image-carousel\" data-id=\"1cea76a8\" data-element_type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;2&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;none&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-image-carousel .swiper,.elementor-widget-image-carousel .swiper-container{position:static}.elementor-widget-image-carousel .swiper-container .swiper-slide figure,.elementor-widget-image-carousel .swiper .swiper-slide figure{line-height:inherit}.elementor-widget-image-carousel .swiper-slide{text-align:center}.elementor-image-carousel-wrapper:not(.swiper-container-initialized):not(.swiper-initialized) .swiper-slide{max-width:calc(100% \/ var(--e-image-carousel-slides-to-show, 3))}<\/style>\t\t<div class=\"elementor-image-carousel-wrapper swiper\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 3\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/capitalea.es\/wp-content\/uploads\/2023\/07\/legal-counsel-presents-to-the-client-a-signed-cont-ZR6D2U2-1024x683.jpg\" alt=\"legal-counsel-presents-to-the-client-a-signed-cont-ZR6D2U2.jpg\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 3\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/capitalea.es\/wp-content\/uploads\/2023\/07\/legal-advisor-is-explaining-the-offense-under-the-896G6TV-1024x683.jpg\" alt=\"legal-advisor-is-explaining-the-offense-under-the-896G6TV.jpg\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 3\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/capitalea.es\/wp-content\/uploads\/2023\/07\/business-people-sitting-at-meeting-in-cafe-A2TXDV8-1024x683.jpg\" alt=\"business-people-sitting-at-meeting-in-cafe-A2TXDV8.jpg\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87839bd elementor-widget elementor-widget-heading\" data-id=\"87839bd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Normativa: Directiva CRS<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63ce7c17 elementor-widget elementor-widget-text-editor\" data-id=\"63ce7c17\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Para acceder al texto completo y oficial de la Directiva utilizar este\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32014L0107\">enlace<\/a>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-559477f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"559477f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d987a87\" data-id=\"4d987a87\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59c57f2b elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"59c57f2b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Post Tags :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140d12ba elementor-widget__width-auto term_list_layout-horizontal elementor-widget elementor-widget-gum_post_term\" data-id=\"140d12ba\" data-element_type=\"widget\" data-widget_type=\"gum_post_term.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<ul class=\"posts-term\"><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/abogado\/\"><span class=\"meta-text\">abogado<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/asesor\/\"><span class=\"meta-text\">asesor<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/capitalea\/\"><span class=\"meta-text\">Capitalea<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/capitales\/\"><span class=\"meta-text\">capitales<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/crs\/\"><span class=\"meta-text\">CRS<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/directiva\/\"><span class=\"meta-text\">Directiva<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/evasion-fiscal\/\"><span class=\"meta-text\">evasi\u00f3n fiscal<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/experto\/\"><span class=\"meta-text\">experto<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/financiera\/\"><span class=\"meta-text\">financiera<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/fiscalidad\/\"><span class=\"meta-text\">fiscalidad<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/informacion\/\"><span class=\"meta-text\">informaci\u00f3n<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/intercambio\/\"><span class=\"meta-text\">intercambio<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/legalidad\/\"><span class=\"meta-text\">Legalidad<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/normativa\/\"><span class=\"meta-text\">Normativa<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/prevencion-de-blanqueo-de-capitales\/\"><span class=\"meta-text\">Prevencion de Blanqueo de Capitales<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/transparencia\/\"><span class=\"meta-text\">transparencia<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/tributario\/\"><span class=\"meta-text\">tributario<\/span><\/a><\/li><li class=\"term-divider\"><span>,<\/span><\/li><li class=\"list-term\"><a href=\"https:\/\/capitalea.es\/index.php\/tag\/union-europea\/\"><span class=\"meta-text\">Uni\u00f3n Europea<\/span><\/a><\/li><\/ul>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5d12e517\" data-id=\"5d12e517\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e0a384a elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"2e0a384a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Share :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32ac9536 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32ac9536\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-458a5397\" data-id=\"458a5397\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35c537b6 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"35c537b6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Newsletter<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e03705 elementor-invisible elementor-widget elementor-widget-metform\" data-id=\"2e03705\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"metform.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div id=\"mf-response-props-id-551\" data-previous-steps-style=\"\" data-editswitchopen=\"\" data-response_type=\"alert\" data-erroricon=\"fas fa-exclamation-triangle\" data-successicon=\"fas fa-check\" data-messageposition=\"top\" class=\"   mf-scroll-top-no\">\n\t\t<div class=\"formpicker_warper formpicker_warper_editable\" data-metform-formpicker-key=\"551\" >\n\t\t\t\t\n\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\r\n\t\t<div\r\n\t\t\tid=\"metform-wrap-2e03705-551\"\r\n\t\t\tclass=\"mf-form-wrapper\"\r\n\t\t\tdata-form-id=\"551\"\r\n\t\t\tdata-action=\"https:\/\/capitalea.es\/index.php\/wp-json\/metform\/v1\/entries\/insert\/551\"\r\n\t\t\tdata-wp-nonce=\"2653ba11c7\"\r\n\t\t\tdata-form-nonce=\"ec459db92c\"\r\n\t\t\tdata-quiz-summery = \"false\"\r\n\t\t\tdata-save-progress = \"false\"\r\n\t\t\tdata-form-type=\"contact_form\"\r\n\t\t\tdata-stop-vertical-effect=\"\"\r\n\t\t\t><\/div>\r\n\r\n\r\n\t\t<!----------------------------- \r\n\t\t\t* controls_data : find the the props passed indie of data attribute\r\n\t\t\t* props.SubmitResponseMarkup : contains the markup of error or success message\r\n\t\t\t* https:\/\/developer.mozilla.org\/en-US\/docs\/Web\/JavaScript\/Reference\/Template_literals\r\n\t\t--------------------------- -->\r\n\r\n\t\t\t\t<script type=\"text\/mf\" class=\"mf-template\">\r\n\t\t\tfunction controls_data (value){\r\n\t\t\t\tlet currentWrapper = \"mf-response-props-id-551\";\r\n\t\t\t\tlet currentEl = document.getElementById(currentWrapper);\r\n\t\t\t\t\r\n\t\t\t\treturn currentEl ? currentEl.dataset[value] : false\r\n\t\t\t}\r\n\r\n\r\n\t\t\tlet is_edit_mode = '' ? true : false;\r\n\t\t\tlet message_position = controls_data('messageposition') || 'top';\r\n\r\n\t\t\t\r\n\t\t\tlet message_successIcon = controls_data('successicon') || '';\r\n\t\t\tlet message_errorIcon = controls_data('erroricon') || '';\r\n\t\t\tlet message_editSwitch = controls_data('editswitchopen') === 'yes' ? true : false;\r\n\t\t\tlet message_proClass = controls_data('editswitchopen') === 'yes' ? 'mf_pro_activated' : '';\r\n\t\t\t\r\n\t\t\tlet is_dummy_markup = is_edit_mode && message_editSwitch ? true : false;\r\n\r\n\t\t\t\r\n\t\t\treturn html`\r\n\t\t\t\t<form\r\n\t\t\t\t\tclassName=\"metform-form-content\"\r\n\t\t\t\t\tref=${parent.formContainerRef}\r\n\t\t\t\t\tonSubmit=${ validation.handleSubmit( parent.handleFormSubmit ) }\r\n\t\t\t\t\r\n\t\t\t\t\t>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t${is_dummy_markup ? message_position === 'top' ?  props.ResponseDummyMarkup(message_successIcon, message_proClass) : '' : ''}\r\n\t\t\t\t\t${is_dummy_markup ? ' ' :  message_position === 'top' ? props.SubmitResponseMarkup`${parent}${state}${message_successIcon}${message_errorIcon}${message_proClass}` : ''}\r\n\r\n\t\t\t\t\t<!--------------------------------------------------------\r\n\t\t\t\t\t*** IMPORTANT \/ DANGEROUS ***\r\n\t\t\t\t\t${html``} must be used as in immediate child of \"metform-form-main-wrapper\"\r\n\t\t\t\t\tclass otherwise multistep form will not run at all\r\n\t\t\t\t\t---------------------------------------------------------->\r\n\r\n\t\t\t\t\t<div className=\"metform-form-main-wrapper\" key=${'hide-form-after-submit'} ref=${parent.formRef}>\r\n\t\t\t\t\t${html`\r\n\t\t\t\t\t\t\t\t\t\t\t`}\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t${is_dummy_markup ? message_position === 'bottom' ? props.ResponseDummyMarkup(message_successIcon, message_proClass) : '' : ''}\r\n\t\t\t\t\t${is_dummy_markup ? ' ' : message_position === 'bottom' ? props.SubmitResponseMarkup`${parent}${state}${message_successIcon}${message_errorIcon}${message_proClass}` : ''}\r\n\t\t\t\t\r\n\t\t\t\t<\/form>\r\n\t\t\t`\r\n\t\t<\/script>\r\n\r\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La Uni\u00f3n Europea dispone de normativa aplicable a todos los estados miembros sobre intercambio autom\u00e1tico de informaci\u00f3n de cuentas financieras. <\/p>\n","protected":false},"author":2,"featured_media":2305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[26],"tags":[21,75,16,29,72,11,73,22,71,77,70,69,17,18,12,74,76,10],"class_list":["post-2303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevencion-de-blanqueo-de-capitales","tag-abogado","tag-asesor","tag-capitalea","tag-capitales","tag-crs","tag-directiva","tag-evasion-fiscal","tag-experto","tag-financiera","tag-fiscalidad","tag-informacion","tag-intercambio","tag-legalidad","tag-normativa","tag-prevencion-de-blanqueo-de-capitales","tag-transparencia","tag-tributario","tag-union-europea"],"_links":{"self":[{"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/posts\/2303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/comments?post=2303"}],"version-history":[{"count":12,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/posts\/2303\/revisions"}],"predecessor-version":[{"id":2317,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/posts\/2303\/revisions\/2317"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/media\/2305"}],"wp:attachment":[{"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/media?parent=2303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/categories?post=2303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/capitalea.es\/index.php\/wp-json\/wp\/v2\/tags?post=2303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}