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Code of Best Practices of Tax Professionals

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Procedure for tax professionals to adhere to the Code of Good Practices for Tax Professionals

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 tax intermediaries to join will be communicated to the Tax Agency, and it will be possible to 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 tax intermediaries that adhere to the Code, provided that it obtains their express consent through the Technical Secretariat of the Forum.”

MEMBERSHIP RULES

  • All tax professionals who carry out all or part of their activity in Spanish territory may join.

  • The tax professional will access the procedures available at:

    Procedures for social collaborators related to the Code of Good Practices New window

  • The tax professional must be a member or member of an Association or College that has signed the Code of Good Practices for Professional Associations and Colleges or the Addendum to the Code of Good Practices for tax professionals. If you belong to several, you must choose an Association or College for these purposes.

  • In the event that no Association or College to which the tax professional belongs has signed the Code of Good Practices for Professional Associations and Colleges or the Addendum to the Code of Good Practices for tax professionals, the requesting professional will be notified.

  • Once the adhesion has been produced, and provided that the express consent of the affected tax professional indicated in the submitted form has been previously obtained, the Tax Agency will publish the list of tax professionals adhering to the Code of Good Practices on its website.