Transferencias para obtener una tasa de impuestos de desempleo más baja

Explicación Simple

Si alguien mueve su negocio a otra persona solo para pagar menos impuestos por desempleo, eso es ilegal. También es malo si le dices a alguien que haga eso. Puede meterse en problemas serios.

Es como si un jugador de fútbol cambiara de equipo solo para que su nuevo equipo pagara menos por su contrato. Aunque parezca una buena idea, no es justo ni legal.

Ejemplo Práctico

Imagina que Carlos tiene una pequeña tienda y decide transferirla a su amigo Juan solo para que Juan pague menos impuestos de desempleo. Si esto se descubre, tanto Carlos como Juan podrían enfrentar problemas legales y multas.

Texto Original del Estatuto (Inglés)

Va. Code § 18.2-204.3 - Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty. A. Any person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor. B. Any person who knowingly advises another person to transfer any trade or business to another person where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor. C. Any person who is found guilty of more than two such actions under subsections A or B is guilty of a Class 6 felony. D. It shall be the duty of the attorney for the Commonwealth to whom the Commission shall report, pursuant to subsection B of § 60.2-500 , any violation of this section, to determine whether to proceed with prosecution. 2005, cc. 47 , 91 . Va. Code § 18.2-205 - False pretense in obtaining registration of cattle and other animals and giving false pedigree. Every person who by any false pretense shall obtain from any club, association, society or company for improving the breed of cattle, horses, sheep, swine or other domestic animals the registration of any animal in the herd register or other register of any such club, association, society or company, or a transfer of any such registration, and every person who shall knowingly give a false pedigree of any animal shall be guilty of a Class 3 misdemeanor. Code 1950, § 18.1-123; 1960, c. 358; 1975, cc. 14, 15.