Las obligaciones de prevención del blanqueo de capitales a cargo de determinados profesionales: una fuente de información tributaria

Abstract

The new legal regulation of money-laundering established by Law 10/2010, April 28, for the prevention of money laundering and financing of terrorism, provides a series of legally binding provisions for businesses and professionals. Specifically among these subjects are mentioned auditors, lawyers as well as tax advisers. These professionals have to know the contents of the Law to fulfill their obligations as covered subjects and to advise their clients to its obligations. An overall view is offered of the difficult situation in which some legal professionals find themselves in light of the prevention of money laundering in Spain.