According to recent reports, the Spanish Ministry of Finance has proposed a law that would prohibit any future tax amnesty programs. The proposal follows an 8 June 2017 decision of the Spanish Constitutional Court that the tax amnesty (voluntary disclosure) program introduced in 2012 was unconstitutional. The tax amnesty program had provided for a special levy of 10% on the value of undeclared assets along with relief from surcharges, penalties, and interest. The Court found the program unco…