Code of Good Practices of Tax Professional Associations
Skip information indexProcedure for adhesion of Associations and Colleges of Tax Professionals to the Code of Good Practices
The Code of Good Practices approved in the Forum of Associations and Colleges of Tax Professionals on July 2, 2019, establishes in its Section III B. the accession procedure:
“The decision to join the Associations or Colleges of Tax Professionals 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. In the same way, they may communicate their withdrawal at any time.
Adherence and withdrawal must be to the entire Code, and partial adherence to or withdrawal from specific sections of the Code is not admissible.
The Tax Agency may inform on its website of the Associations or Colleges of Tax Professionals adhered to the Code, provided that it obtains the express consent of the affected Association or College, through the Technical Secretariat of the Forum.”
ADHESION RULES
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All Associations or Professional Colleges that carry out all or part of their activity in Spanish territory may join.
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Adherence to the Code of Good Practices must be agreed by the governing body of the Association or College that intends it.
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The Professional Association or College will send to the Tax Agency, through the process "Request for adherence to the Code of Good Practices of Associations and Colleges of Tax Professionals", the following form, attaching the accession agreement of the governing bodies of the Association o School:
Direct access to the form New window
Access to the procedure New window
The Code of Ethics of the Association or College will also be sent, or the indication of the place on its website where it is published. Failure to do so will determine the impossibility of adhering to the Code.
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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.
Next, provided that the express consent of the affected Association or College indicated in the form presented has been previously obtained, the Tax Agency will publish the list of entities adhering to the Code of Good Practices on its website.