Skip to main content

Rules of operation

Based on cooperation, transparency, technical accuracy, objectivity, proportionality and responsiveness

I. Nature and composition of the Forum

I.1. Nature

The objective of the forum of Associations and Colleges of tax professionals is to improve the relationship between the State Agency for Tax Administration (hereinafter, Tax Agency) and taxpayers by promoting a cooperative relationship between the Tax Agency and tax professionals based on transparency and mutual trust.

I.2. Structure

  1. The Forum will be chaired by the head of the General Directorate of the State Tax Administration Agency.

  2. The following shall be members of the Forum:

    1. On behalf of the Tax Agency:

      The heads of the Departments of Tax Management, Financial and Tax Inspection, Collection, Customs and Excise and Tax Information Technology, the head of the Planning and Institutional Relations Service, the Legal Service and the Special Delegation of Catalonia of the State Agency for Tax Administration.

    2. On behalf of the Associations and Colleges of Professionals:

      One or two members of each of the following Associations and Colleges:

      • Spanish Association of Tax Advisors (AEDAF).

      • The Association of Administrative Managers and Tax Advisors (GESAF).

      • General Council of the Spanish Bar Association

      • Registry of Tax Advisory Economists (body belonging to the General Council of Colleges of Economists of Spain).

      • Professional Association of Accounting and Tax Experts of Spain.

      • Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors.

      • General Registry of Tax Advisors (body belonging to the Higher Council of Official Colleges of Commercial and Business Graduates).

      • General Council of Official Colleges of Administrative Managers.

      • General Council of the Colleges of Customs Agents and Commissioners.

      • General Council of Official Colleges of Social Graduates of Spain.

  3. In the event of a vacancy, absence or illness, members of the Forum will be replaced as follows:

    1. In the case of the Tax Agency, the Director General will be replaced by the Director of the Tax Management Department and in the case of the other members, the substitute must have, at least, the category of Deputy Director General or similar and belong to the same body as the incumbent.

    2. In the case of Associations and Professional Colleges, the alternate must also be a member of the same association or Professional College designated to represent them before the Forum.

    The appointment of the substitute must be communicated with sufficient notice to be taken into account in the corresponding calls.

  4. Special Delegates who coordinate any of the working groups established within the scope of their respective Special Delegations will also attend the forum meetings.

  5. The General Subdirectorate of External Communication of the Planning and Institutional Relations Service will perform the functions of Technical Secretariat of the Forum. If the Forum Plenary so agrees, representatives of Associations and Professional Colleges participating in the Forum may collaborate on a rotating basis for annual periods in the Technical Secretariat.

II. Functions

II.1. Forum Functions

At the proposal of any of its members, the Forum may address any issue relating to tax matters of common interest and the relationship between the Tax Agency and tax professionals in the development of their work of representation, advice and intermediation, with the following objectives:

  • To deepen mutual understanding between the Tax Agency and the professionals represented at the forum, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.

  • Increase the legal security of taxpayers by analysing the regulatory changes in progress at any given time and disseminating new regulations and the criteria for the Tax Agency's action in their application.

  • Improving the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relations between tax professionals and taxpayers with the Tax Agency, publicizing and even anticipating the new facilities offered by the Tax Agency for compliance with tax obligations, etc.

  • In addition, the issues discussed at the Large Business Forum will be constantly reported on, thereby generating interaction between the two forums and avoiding duplication of Working Groups.

  • Improve the prevention and fight against fraud, collaborating in the detection and search for solutions regarding fraudulent tax practices that may be developed in the different economic sectors in order to prevent their spread and in the promotion of social rejection of tax fraud.

Specific cases or cases, or issues related to the regulation of the profession, will not be discussed in the forum.

The agreements will take the form of reports or recommendations relating to the matters discussed at the Forum and will therefore have no binding legal effect. The Forum shall establish the channels for public communication of the agreements adopted therein.

II.2. Duties of the President

The President is responsible for:

  1. Direct, promote and coordinate the activities of the Forum, convening and presiding over sessions.

  2. To set the agenda for the sessions, taking into account the proposals and requests made by its members, in accordance with the terms set out in these operating rules.

  3. To entrust the Technical Secretariat with carrying out studies, reports or work related to the matters discussed or to be discussed at the Forum.

  4. Any other functions attributed to it in these operating rules.

II.3. Functions of the Technical Secretariat

The Technical Secretariat is responsible for the following functions:

  1. Promote and support the work of the Forum, propose topics to be discussed and prepare the documentation relating to them.

  2. Coordinate the studies, reports or works determined by the Forum or its President and the comparative studies on the Forum's own matters.

  3. Extend the minutes of the Forum sessions and the working groups.

  4. Arrange for the dissemination and publicity of the agreements adopted by the Forum.

  5. Any other functions attributed to it in these Operating Rules.

II.4. Functions of Forum Members

It is the responsibility of the Forum members to:

  1. Participate in the plenary sessions of the Forum and the working groups of which they are a member, proposing to the President the inclusion of topics in the agenda with sufficient notice.

  2. Submit proposals for discussion by the Plenary of the Forum or for study by the working groups or by the Technical Secretariat, planning their actions.

III. Functioning of the Forum

The Forum may operate in plenary session or through one or more working groups.

III.1. Full

  1. The Plenary Session will be composed of all its members, under the direction of the President and assisted by the Technical Secretary.

    Exceptionally, at the request of any of the members of the Forum and upon prior notice from the President, other persons whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Plenary.

  2. The Plenary Session shall hold an ordinary session at least once a semester, with the President, through the Technical Secretariat, convening the session at least ten days in advance.

  3. Extraordinary sessions of the Plenary shall be convened by the President, through the Technical Secretariat, with a minimum notice of seventy-two hours, in any of the following cases:

    1. Own initiative.

    2. When requested by representatives of at least four of the participating Associations or Professional Colleges, who must, in any case, propose the inclusion of topics on the agenda.

  4. The notice, which will contain the agenda for the session, will be accompanied by specific documentation on the topics to be discussed. The President may extend the agenda or send additional documentation up to forty-eight hours before the session is held.

  5. In addition to the presence of the President and the representative of the Technical Secretariat, or those who replace them, where appropriate, the presence of at least half of the representatives of the Tax Agency and half of the representatives of the participating Associations and Professional Colleges will be necessary for the valid constitution of the Plenary Session.

  6. In ordinary sessions, any topic not included in the agenda may be the subject of deliberation, provided that, at the proposal of the President, it is so agreed by the members present at the beginning of the session.

  7. Agreements will always be adopted by consensus among those attending the Plenary meetings.

  8. Minutes of each session will be drawn up by the Technical Secretariat and sent to each member of the Forum, together with the notice of the next session, for approval.

  9. The minutes must necessarily specify the attendees, the agenda of the session, the circumstances of place and time in which it was held, the main points of the deliberations, as well as the content of the agreements reached.

  10. After approval, the minutes will be signed by the representative of the Technical Secretariat with the approval of the President.

  11. The Forum sessions may be held at any place decided by its President, with the consent of the representatives of the participating Associations and Professional Colleges.

III.2. Task forces

  1. The Plenary Session of the Forum may agree to the creation of working groups and their elimination, and shall determine their duties, powers and operating regime.

  2. Representatives in the working groups will be appointed, in the case of the Tax Agency by its Director General from among its officials, and in the case of Associations and Professional Colleges, by all of their representatives in the Forum from among their respective members.

    Exceptionally, at the request of any of the members of the working groups and following a call from the Technical Secretariat of the Forum, other persons whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Groups.

  3. The agreement establishing the working groups will establish the deadline within which they must complete the task entrusted to them.

  4. The working groups will be attended by the representative of the Technical Secretariat of the Forum or the official of the State Tax Administration Agency to whom the former delegates, who will perform the functions of the Secretariat in the manner provided for in these operating rules.

  5. The Plenary may agree to the establishment of working groups within the scope of a Special Delegation. The constitution of these working groups, as well as their composition and operation, will be approved by the Forum at the proposal of the Special Delegate of the Tax Agency who will chair them.

  6. The results of the work of the Groups will be submitted to the President of the Forum for inclusion in the agenda of the next plenary session.

IV. Modification of the Forum's Rules of Operation

Any proposal to modify these operating rules must be submitted to the Technical Secretariat for submission to the Plenary Session. Once a proposal for reform has been submitted and reported by the Technical Secretariat, the Plenary Session will submit it for debate and approval, if appropriate, by consensus.