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Code of Good Practices of Tax Professional Associations

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Procedure for the adhesion of Associations and Colleges of Tax Professionals to the Code of Good Practices

The Code of Good Practices approved by the Forum of Associations and Colleges of Tax Professionals on July 2, 2019, establishes in its Section III B. the adhesion procedure:

“The decision of the Associations or Colleges of Tax Professionals to adhere to the Code of Good Practices for Tax Professionals must be formalized through an agreement that will be communicated to the Tax Agency through the corresponding Association or Professional College. Likewise, they may communicate their withdrawal at any time.

Adherence and withdrawal must be to the entire Code; partial adherence or withdrawal to specific sections of the Code is not admissible.

The Tax Agency may provide information on its website about the Associations or Colleges of Tax Professionals that adhere to the Code, provided that it obtains the express consent of the Association or College affected, through the Technical Secretariat of the Forum.”

MEMBERSHIP RULES

  • All Associations or Professional Colleges that carry out all or part of their activity in Spanish territory may join.

  • Adherence to the Code of Good Practice must be agreed upon by the governing body of the Association or College that wishes to do so.

  • The Association or Professional College will send to the Tax Agency, through the procedure "Application for adhesion to the Code of Good Practices of Associations and Colleges of Tax Professionals", the following form, attaching the adhesion agreement of the governing bodies of the Association or College: 

    Shortcut to form New window

    Access to the procedure New window

    The Code of Ethics of the Association or College, or an indication of the place on its website where it is published, will also be sent. Failure to do so will result in the impossibility of adhering to the Code.

  • Once the information sent by the Association or College has been verified, the Technical Secretariat of the Forum will inform the entity of the acceptance of the membership.

Subsequently, provided that the express consent of the affected Association or College indicated in the submitted form has been previously obtained, the Tax Agency will publish the list of entities adhering to the Code of Good Practices on its website.