Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Tenth session - November 29, 2016
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON NOVEMBER 29, 2016
President of the Forum of Associations and Colleges of Tax Professionals
General Director of the State Tax Administration Agency
Mr. Santiago Menéndez Menéndez
Members representing the State Tax Administration Agency:
Director of the Tax Management Department
D. Rufino de la Rosa Cordón
Director of the Department of Financial and Tax Inspection
Mr. Luis Mª Sánchez González
Director of the Tax IT Department
Mr. Manuel Alfonso Castro Martínez
Director of the Legal Service
Mr. Diego Loma-Osorio Lerena
Director of the Planning and Institutional Relations Service
Mr. Ángel Rodríguez Rodríguez
Special Delegate of Catalonia
Mr. Gonzalo David García de Castro
Deputy Director General of Coordination and Management - Collection Department
Mr. Miguel Lorenz Falomir
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Director of the Studies Office
Mrs. Helena Pujalte Méndez-Leite
Professional Association of Accounting and Tax Experts of Spain
Madrid Delegate
Mr. José Antonio Fernández García-Moreno
General Council of Spanish Lawyers
Vice Dean of the Balearic Islands Bar Association
Mr. Rafael Gil March
General Council of Colleges of Customs Agents and Commissioners
Secretary of the Board
Mr. Manuel López Frías
General Council of Colleges of Administrative Managers of Spain
President of the College of Galicia
Mrs. Pilar Otero Moar
General Council of Official Colleges of Social Graduates of Spain
Specialist in Fiscal and Tax Studies
Mr. José Castaño Semitiel
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
Head of the Studies Office
Mr. José Luis Carreras Torres
Cabinet of Administrative Managers and Tax Advisors
Lawyer
Mrs. Raquel Cobos Casero
General Registry of Tax Advisors / Registry of Tax Advisory Economists
Vice President of the Board of Directors
Mr. Miguel Ángel Ruiz Ayuso
Member of the Board of Directors
Mr. Jesús Fernández-Bravo Pinto
Technical Secretariat of the Forum of Professional Associations and Colleges
Deputy Director General of External Communication – Planning and Institutional Relations Service
Mr. Rafael Serrano Galán
Coordinating Inspector – Planning and Institutional Relations Service
Mrs. María Dolores Carreño Beltrán
In Madrid, on November 29, 2016, the tenth plenary meeting of the Forum of Associations and Colleges of Tax Professionals is held, attended by the aforementioned people, and in accordance with the following
AGENDA
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Opening by the General Director of the State Tax Administration Agency.
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Approval of the minutes of the session held on July 5, 2016.
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News from the 2016 Income campaign.
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Information on topics discussed in the working group.
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Other considerations, requests and questions.
I.- In development of the first point of the agenda , opens the session Mr. Santiago Menéndez Menéndez, General Director of the State Administration Agency Tax Agency and President of the Forum of Associations and Colleges of Tax Professionals, who after welcoming and thanking everyone present for their attendance, points out that he wants to take advantage of the occasion to highlight the renewal of the commitment of the Tax Agency with this Forum to continue advancing the already established model of transparency and mutual trust. He goes on to say that the increase in social collaboration for the telematic presentation of returns should be considered as an achievement of the relationship developed between the Tax Agency and the associations and colleges of tax professionals. He adds that the above has meant a great boost to electronic administration and a significant reduction in indirect tax burdens, which would not have been possible without the participation of tax professionals.
Mr. Santiago Menéndez continues by indicating that, on the other hand, current circumstances show that it is essential, for the system of social collaboration to be strengthened and developed, to pose new challenges, derived from both the application of the tax system and the development of new technologies and wants to take advantage of this event to convey to the associations and schools that make up this Forum a clear and resounding message of continuity and momentum, as a channel for dialogue and mutual recognition of the work that both the Administration and social partners carry out. Likewise, and in line with the above, it is worth noting that on October 25, the working group of this Forum met to discuss various issues in detail. Among others, the incidents that occurred in the 2015 Corporate Tax campaign were analyzed, emphasizing the need to simplify the model as much as possible. Likewise, the effects derived from the entry into force of Law 39/2015, on the Common Administrative Procedure of Public Administrations, were studied, specifically analyzing the scope of the First Additional Provision, which enshrines the tax specialty, the impact on powers of attorney. and in electronic notifications, as well as the transitional regime regarding deadlines in procedures.
II.- In development of the second point of the agenda , the President of the Forum gives the floor to Mr. Rafael Serrano Galán, as responsible for the Technical Secretariat of the Forum, who explains the process of preparing the minutes of the previous meeting and addresses those present in case they wish to make any observation or comment on it. As they are not formulated, it declares that the minutes of the meeting of July 5, 2016 are approved and will be published in the space reserved for the Forum on the Tax Agency's website.
III.- In development of the third point of the agenda , Mr. Santiago Menéndez gives the floor to Mr. Rufino de la Rosa Cordón, Director of the Department of Tax Management, who, supporting his dissertation with a presentation, begins by exposing the main developments of next year's Income Campaign, clarifying that it is not the definitive design and that, on the other hand, it maintains a continuous line. He continues to highlight as the main novelty the generalization of Renta WEB, including taxpayers with economic activities, and the suppression of the PADRE program. Thus, in the next fiscal year the taxpayer will only be able to prepare their declaration either through Income WEB or through commercial programs. The main consequence of the elimination of the PADRE program has been the modification and strengthening of relationships with the companies developing software , since they have been using the program for many years to verify the good functioning of their work.
The Director of the Tax Management Department continues by highlighting the establishment of a new self-assessment rectification system. Until now, if the error caused damage to the public treasury, the taxpayer had to present a complementary declaration and if it was to the taxpayer's detriment, the taxpayer had to present a document requesting rectification. With Renta WEB the possibility has been incorporated that if the taxpayer wishes, he can request rectification of the self-assessment through the application. The procedures have not changed; They continue to be presentation of a complementary or rectification and will follow a different treatment in the services of the Tax Agency, but by implementing it within Renta WEB the task has been simplified for the interested party and also for the social collaborators, while the processing is streamlined.
Below, Mr. Rufino de la Rosa lists the most relevant developments:
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Usability and navigation improvements making it simpler and more intuitive.
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Improvements in the downloading and transfer of tax data as a result of the modifications made to certain information returns (forms 181, 182, 190,...), which allow the incorporation of data such as, for example, the recurrence of donations. Furthermore, regarding personal and family data, not only the last declaration will be taken into account, but also those obtained from the census.
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Improvements in the profile of those not obligated.
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Improvement in the visualization of the transferred data, especially in those cases in which the taxpayer has to complete the information. When any data is missing, a warning will appear through pop-up messages.
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The modification of the habitual residence of both the declarant and the spouse can only be completed if the "Change of address" box has been checked.
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As previously stated, inclusion of a new section for the request for rectification of the self-assessment, of a voluntary nature, since if the taxpayer so wishes, he or she can do so in writing. It will be allowed from the declaration model itself to link to a record to present additional documentation. The standardization of this procedure will mean greater agility in the processing of these requests and that returns can be incorporated into the campaign itself.
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The information on regional deductions for housing rentals has been reorganized.
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Improvement in the incorporation of data corresponding to deductions for large families, for ascendants with two children or for disabled dependents, since in the 2015 campaign, filling out the right to this deduction was not as simple as would have been desired.
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Simplification of the campaign calendar: Although it is still provisional, it is expected that the income campaign will begin on April 5 and will do so with all its effects, that is, the presentation either through Renta WEB or through pre-declaration in a financial institution, it will be possible do from the first moment. It is also planned that assistance at the Tax Agency offices will begin in the month of May and the possibility of requesting an appointment will remain.
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Improvement of cadastral information, differentiating the value of the land from the value of the flight.
The Director of the Tax Management Department concludes his speech by pointing out that all the difficulties that arose in the first year of the implementation of Renta WEB have been solved for the 2016 income campaign.
The President then opens a speaking session.
Mr. Rafael Gil March, Vice-Dean of the Balearic Bar Association and representative of the General Council of Spanish Lawyers, intervenes first, who raises two questions. Firstly, and in relation to the imputations of cadastral data, he asks if it would not also be possible to rectify them directly through the declaration, since because the cadastre is not sufficiently purified or due to modifications resulting from inheritances or other transmissions, all Over the years, parallel statements are generated that must be attended to, only correcting the data occasionally but not for subsequent years. Secondly, he comments that the simplification and streamlining of the procedure for requesting rectification of self-assessments has been a highly requested topic in all the sessions of this Forum and asks if there will be a deadline to submit the request and if it coincides with the submission deadline. voluntary or can be done later.
Mr. Rufino de la Rosa Cordón takes the floor and regarding the first question he points out that throughout the year there are several meetings with those responsible for the Cadastre in order to inform them of all the incidents that occur both in the income campaign and in the rest of the procedures. He adds that in his opinion there has been great progress in this matter and that the number of incidents is decreasing. On the other hand, he points out that he does not see it possible for cadastral data, either in terms of its value or ownership, to be corrected through the income tax return, since we would be facing a different procedure, in this case, of a cadastral.
Regarding the rectification of self-assessments, it is clarified that the regulations have not been modified, but only the way in which it can be carried out, that is, that the deadlines and procedures are those established, so it can be carried out not only during the campaign, but also later with, if applicable, the corresponding surcharge. The Director of the Tax Management Department adds that this modification has been introduced in Renta WEB for the next and subsequent years, but that it is not possible to use it for a 2015 rectification.
Mr. Ángel Rodríguez Rodríguez, Director of the Planning and Institutional Relations Service, then intervenes to, in relation to the first question raised by the representative of the General Council of Spanish Lawyers, indicate that the General Directorate of the Cadastre has informed the Agency Tax Agency that it is working very closely with the notaries and registrars so that the information is sent directly to them, so it is possible that these cadastral incidents will be eliminated in the near future.
Mr. Rafael Gil March then takes the floor and explains that both the Administration and social partners are interested in having clean cadastral data, since a series of unwanted rectification procedures would be avoided. He adds that, sometimes, the Cadastre data is not that it is wrong but that, for example in the case of inheritances, it may happen that only one of the heirs appears in the ownership and the problem is that the professional encounters this circumstance. in the middle of the rental campaign. Thus, it requests that the possibility of implementing some type of procedure be studied in order to be able to attach the documentation and that in some way the General Directorate of the Cadastre rectify it.
Mr. Alfonso Castro, Director of the Department of Tax IT, intervenes, who proposes speaking with the General Directorate of the Cadastre and studying the possibility of establishing links between Renta WEB and the Cadastre procedures, so that in the event of an incident in the cadastral data, the taxpayer is directed directly to the relevant procedure.
Mr. Santiago Menéndez Menéndez then takes the floor and clarifies that with the cadastral data declared by an income taxpayer the only thing that can be done is to communicate them to the General Directorate of the Cadastre, which will act through the procedures established for this purpose. consequently, but that in no case can a declaration be given legal value in terms of ownership.
Mr. Rafael Gil March intervenes again and explains that this special procedure is requested for very clear cases, in which the deed is available, and there are no aspects to evaluate.
Mr. Rufino de la Rosa Cordón reiterates that the only thing the Tax Agency can do is facilitate access to the procedures of the General Directorate of the Cadastre, but that those responsible would be the ones who would have to resolve the procedure.
Mr. José Luis Carreras Torres, Head of the Study Office of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, takes the floor and points out that his association has met on two occasions with the General Directorate of the Cadastre in a attempt to establish a collaboration channel through which to solve cadastral incidents in an agile and direct way. He adds that the response from the General Directorate was that its legal service would study it but that, in principle, they did not see it as feasible to implement a series of connections that would put social collaborators at the same level as notaries and registrars. Therefore, it requests the collaboration of the Tax Agency in achieving a direct communication channel between social partners and the General Directorate of the Cadastre.
Mr. Santiago Menéndez Menéndez intervenes, who states that the Tax Agency undertakes to send to the General Directorate of the Cadastre the data that the taxpayer or the tax professionals declare in the income, as well as the documentation they provide, but he reiterates again This is a procedure that will be resolved by those responsible for the Cadastre.
Mr. José Luis Carreras Torres takes the floor, stating that the Tax Agency does use the documentation provided to resolve the cadastral incidence in the Income Tax for the year in question and that what happens is that the following year The same error occurs again because the General Directorate of Cadastre does not finish purifying the data. That is why they request some type of link so that the incident can be clarified once and definitively rectified.
Next, Mr. José Castaño Semitiel, Member of the Fiscal Affairs Commission of the General Council of Official Colleges of Social Graduates of Spain, intervenes, asking if there is any news regarding RENØ. Likewise, and after congratulating the simplification introduced in the rectification of self-assessments, check whether the rectification request can also be made from the commercial programs or only through Renta WEB.
Mr. Rufino de la Rosa Cordón answers that this new way of requesting rectification is associated with a series of subsequent procedures that entail some difficulty, which is why for the next year it is only contemplated for Renta WEB.
Mr. Alfonso Castro Martínez intervenes to indicate that there is a technical difficulty in implementing the rectification request through the commercial programs, since while with Renta WEB the Tax Agency has all the breakdowns of the declaration, with the commercial programs only the result information is obtained. However, the Director of Tax IT adds that the issue is being studied, although it will not be possible for the next year.
Mr. Rufino de la Rosa Cordón points out that the Tax Agency has to decide what it dedicates its efforts to and, compared to the nineteen and a half million declarations that are expected, the taxpayers who can submit a rectification request do not represent a significant number. However, he reiterates that the issue will be analyzed.
The representative of the General Council of Official Colleges of Social Graduates of Spain indicates that for tax professionals it is important to be able to make the modification on a declaration that they have already presented and therefore they ask that the possibility be studied. On the other hand, he comments that the issue of the deadlines for requesting rectification has not been clear to him and, finally, he requests that, just as the start date of the campaign is being brought forward, that the Tax Agency does not consider bringing forward its end. .
Mr. Rufino de la Rosa explains that the Tax Agency does not plan to shorten the campaign since it must serve nineteen million taxpayers, many of them with very little tax preparation.
The President of the Forum intervenes, pointing out that in this matter the Tax Agency is open to all suggestions made, since modifications will be introduced and progress will continue and incorporating, to the extent possible, the requests of social partners. He highlights that Renta WEB represents a change in the way the Tax Agency relates to taxpayers, introducing speed, mediation, flexibility, etc.
IV.- In development of the fourth point of the agenda , the President gives the floor to Mr. Ángel Rodríguez Rodríguez, Director of the Planning Service and Institutional Relations. It begins by pointing out that the meeting of the Working Group of this Forum took place on October 25 and the following issues were discussed:
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It was reported that the Tax Agency was working to make the completion of the Corporate Tax models more agile and simpler.
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Associations and schools were asked to rate the 2015 Societies campaign, as some complaints had been received. In this sense, social collaborators expressed that they had not noticed this campaign very different from previous ones, reiterating the request for simplification of the models.
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The Tax Agency undertook to analyze and study within the framework of the Working Group those suggestions that, within a reasonable period of time, were sent to it and to report on the progress and suggestions that had been able to be implemented.
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In relation to the first Additional Provision of Law 39/2015, on the Common Administrative Procedure of Public Administrations, it was reported that the Tax Agency understood that the tax specialty covered declarations and self-assessments.
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It was also reported that paper presentations made by subjects obliged to interact with the Administration by electronic means would be admitted, without prejudice to the possibility that, where appropriate, a sanctioning file would be initiated.
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Regarding the absence of obligation to provide documents prepared by another Administration, as long as there is no express opposition from the interested party, it was commented in the Working Group that this task exceeded the scope of the Tax Agency itself as the different Administrations were involved. public, but we would have to continue moving forward since the legal mandate is clear and the Administrations must collect them electronically through their corporate networks or by consulting data intermediation platforms or other electronic systems enabled for this purpose.
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Regarding the electronic registry of powers of attorney, the notaries would be registered in the registry of the General Administration of the State and not in the specific one of the Tax Agency, where the powers for specific procedures in tax matters would be registered.
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It was reported that work was being done on adapting the in-person records so that the documentation provided by the interested party is digitalized at the time and the originals are returned.
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It was commented that the Tax Agency is interested in promoting the electronic address enabled for subjects not obliged to interact electronically with the Administration and the novelty that the “Notice of the notification” represented, which although it did not have legal effects regarding the validity of The notification did have it for informational purposes.
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Regarding the transitional regime, it was indicated that the procedures initiated before the entry into force of Law 39/2015 would continue to be processed by the previous regulations, but that, however, in terms of deadlines, an attempt would be made to extend the consideration of Saturday as a non-business day, since it was more favorable for those interested.
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Regarding complaints regarding tax matters, these would continue to be anonymous.
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On the part of the Associations and Colleges, the unification of models was suggested, since sometimes the same information was provided in different forms.
To conclude his intervention, the Director of the Planning and Institutional Relations Service asks if anyone wants to make any observations.
Ms. Helena Pujalte, Director of the Study Office of the Spanish Association of Tax Advisors, takes the floor and announces that they are preparing a document with the incidents that are arising and that they will send it to the Tax Agency.
Mr. Ángel Rodríguez informs that the contributions of the associations and schools are greatly appreciated and that, to the extent possible, they will be studied and solutions will be attempted.
V.- In development of the fifth point of the agenda , Mr. Santiago Menéndez Menéndez addresses those present and opens a speaking turn.
Mr. Rafael Gil March intervenes, who in relation to the letter that the Tax Agency has sent to the presenters of form 750, asks if natural persons will also receive it.
Mr. Santiago Menéndez informs that, indeed, all presenters of model 750 will receive it.
Next, the President of the Forum asks if there are any more comments. With no further demonstrations being held, he thanks everyone for their attendance and participation and concludes the tenth session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Mr. Rafael Serrano Galán
The President of the Forum
Mr. Santiago Menéndez Menéndez