What is the Forum?

Framework for relations between the Tax Agency and tax intermediaries as representatives of taxpayers and collaborators of the Tax Administration in the prevention of tax fraud

Tax intermediaries, as representatives of taxpayers in relations with the Tax Authority, are qualified collaborators of the Tax Agency in the management of taxes, since they facilitate the knowledge and understanding of taxpayers' tax obligations and help them to comply with them.

For this reason, in addition to maintaining the role of social collaboration in the electronic submission of tax returns and other tax documents, the Tax Agency has considered it appropriate to establish a framework for the relationship between the Tax Agency and tax intermediaries as representatives of the taxpayer and collaborators of the Tax Administration in the prevention of tax fraud, which will encourage their greater involvement in the fight against fraud. This function, which is undoubtedly the responsibility of the Agency, must have the support of society and, in particular, of those who, by virtue of the exercise of their intermediary function, are directly related to this task.

To this end, the Tax Fraud Prevention Plan approved in 2005 and updated in 2008, included the promotion of a forum for dialogue, in which the criteria of the Tax Agency in the application of taxes are disseminated, the regulatory changes in progress at any given time are analysed and the role of tax professionals as social collaborators in the application of taxes and the social commitment of these professionals to contribute to the rejection by taxpayers of fraudulent behaviour is promoted.

Within this framework, the Forum of Associations and Colleges of Tax Professionals was set up as a body for cooperative relations based on transparency and mutual trust, so that it ultimately benefits the taxpayer, promoting and facilitating voluntary compliance with their tax obligations.

The objectives of this Forum are:

To deepen mutual knowledge between the Tax Agency and the professionals it represents in an environment of cooperation, transparency, technical rigour, objectivity, proportionality and receptiveness.
To increase legislative safety in the relations of contributors and tax professionals with the Tax Agency
To contribute to an improved implementation of the taxation system
Contribute to the prevention of tax fraud.