Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Eighteenth session - November 24, 2020
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON NOVEMBER 24, 2020
President of the Forum of Associations and Colleges of Tax Professionals
General Director of the State Tax Administration Agency
Mr. Jesús Gascón Catalán
Members representing the Tax Agency
Director of the Tax Management Department
Mr. Gonzalo David García de Castro
Director of the Department of Financial and Tax Inspection
Mr. Javier Hurtado Puerta
Director of the Department of Aduanas and Excise Duties
Ms. Pilar Jurado Borrego
Director of the Collection Department
Mr. Guillermo Barros Gallego
Director of the Tax IT Department
Mr. José Borja Tomé
Director of the Legal Service
Mr. Diego Loma-Osorio Lerena
Director of the Planning and Institutional Relations Service
Mrs. Rosa María Prieto del Rey
Special Delegate of Catalonia
Mr. Isidoro García Millán
Deputy Director General of Tax Techniques of the Tax Management Department
Mrs. Mercedes Jordán Valdizán
Deputy Director General of Legal Regulation and Legal Assistance of the Department of Financial and Tax Inspection
Mr. Marcos Álvarez Suso
Deputy Director General of Coordination and Management of the Collection Department
Mrs. Virginia Muñoz Fernández
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Member Responsible for Studies and Research
Mr. Javier Gómez Taboada
Director of the Studies Office
Mr. Arturo Javier Jiménez Happy
Professional Association of Accounting and Tax Experts of Spain
Secretary of the Board of Directors
Mr. José Antonio Fernández García-Moreno
Member of the Board of Directors
Mr. Antonio Ibarra López
General Council of Spanish Lawyers
Vice Dean of the Balearic Bar Association
Mr. Rafael Gil March
General Council of Colleges of Administrative Managers of Spain
Responsible for the Fiscal Area of the General Council
Mrs. Pilar Otero Moar
General Council of Official Colleges of Social Graduates of Spain
Member of the Fiscal Affairs Commission
Mr. José Castaño Semitiel
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
Chairperson
Mr. Joan Torres Torres
Second Vice President
Mr. Adolfo Jiménez Ramírez
Cabinet of Administrative Managers and Tax Advisors
Lawyer
Mrs. Raquel Cobos Casero
Registry of Tax Advisory Economists
Chairperson
Mr. Agustín Fernández Pérez
Vice president
Mr. Miguel Ángel Ruiz Ayuso
Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals
Deputy Director General of External Communication of the Planning and Institutional Relations Service
Mrs. Dolores Carreño Beltrán
On November 24, 2020, the eighteenth plenary meeting of the Forum of Associations and Colleges of Tax Professionals will be held by videoconference, attended by the aforementioned people, and in accordance with the following
AGENDA
- Opening by the General Director of the State Tax Administration Agency.
- Approval of the minutes of the session held on July 7, 2020.
- Information on the topics discussed in the working groups.
- Other considerations, requests and questions.
1. Opening by the General Director of the State Tax Administration Agency
The session opens with Mr. Jesús Gascón Catalán, General Director of the State Tax Administration Agency and President of the Forum of Associations and Colleges of Tax Professionals, who, after welcoming and thanking everyone present for their attendance, apologizes for not having unable to attend the last plenary session due to scheduling problems. Likewise, he comments that technological means are very useful and very facilitators of communications, but that, nevertheless, they must be used properly and that meetings, even if they are not face-to-face, must be given the same attention as if they were. On the other hand, the Director General continues by indicating that the Forum's working groups met last November 5 and addressed, among other issues, the developments in the information declaration campaign, the regulations being processed, particularly the Project of the Fraud Prevention Law, and the new tax figures. In relation to the latter, he points out that these are two new taxes not only in Spain, but also in Europe, since there is a similar figure for the Tax on Financial Transactions only in France and, for the Tax on Certain Digital Services, it is also only in France where they are finalizing it and it will come into force at the end of the year. He adds that at the meeting of the working groups the measures adopted as a consequence of the health crisis were also discussed and that a series of issues were addressed in relation to the Code of Good Tax Practices. To conclude with this point, Mr. Jesús Gascón indicates that these issues will be developed in the third point of the agenda.
2. Approval of the minutes of the session held on July 7, 2020
Mr. Jesús Gascón gives the floor to Ms. Rosa María Prieto del Rey, Director of the Planning and Institutional Relations Service, who states that the minutes of the seventeenth session of the plenary session were sent to the Associations and Colleges prior to this meeting and that no comments had been received. Addressing the attendees, he asks if anyone wants to make any objections. Since none is formulated, it declares the minutes of the 17th plenary session that took place on July 7, 2020 approved and indicates that it will be published on the Tax Agency website, in the space reserved for this Forum.
3. Information on the topics discussed in the working groups
Next, the General Director of the Tax Agency gives way to the third point on the agenda and gives the floor to Mr. Gonzalo García de Castro, Director of the Tax Management Department.
Mr. Gonzalo García de Castro, after greeting those present, reiterates what was commented by the Director General and points out that the videoconference format, widely used during this special situation caused by the health crisis, allows us to remain in contact and continue with the activities and meetings, which must be given the same value as if they were in person. Next, he indicates that the meeting of the working groups on November 5 was very extensive and productive and points out that, during it, an exhaustive analysis of the regulations being processed, the informative statements, etc. was carried out. He adds that, therefore, in today's plenary session he will briefly refer to what was discussed in the working groups, since he prefers to comment on the developments that have occurred after said meeting, as well as some matters that are being addressed. working towards a fairly immediate future. Thus, it highlights the following issues:
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In relation to the Immediate Information Supply system (SII), it informs that Order HAC/1089/2020 that modifies the information system and the keeping of books has been published in BOE registration of VAT through the electronic headquarters of the Tax Agency for those obliged to the SII. It contains three fundamental aspects:
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The SII is adapted in relation to operations related to the sales of consigned goods;
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The possibility of identifying the fees borne by the acquisition or import of investment goods is introduced;
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The possibility of identifying operations in which the exercise of the right to deduction will be exercised at a time subsequent to that in which the tax is borne is added.
Mr. Gonzalo García de Castro adds that the effort to improve SII information is aimed at advancing assistance services and facilitating voluntary compliance for taxpayers. Thus, the objective is to achieve “consolidated VAT books”, that is, that the information in the different registration books (invoices received, invoices issued, investment goods and intra-community operations) reaches the highest possible quality, so that , through the Pre303 help service, can be transferred to a self-assessment in a practically automatic way. Likewise, it points out that the new SII validations are now available to companies and developers in the testing environment.
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Regarding the informative statements, he reiterates that at the meeting on November 5, all the models were discussed in great detail. He adds that throughout the month of December the different ministerial orders will be published by which modifications, usually partial, in the different models are approved. On the other hand, it indicates that the Special Delegations will organize the traditional information sessions, although, due to the pandemic, with a different format, but trying, in any case, to maintain the same intensity in terms of communication and interrelation so that serve to facilitate compliance with tax obligations and clarify any doubts and incidents that may arise. Likewise, it points out that a section with all the campaign documentation is already published on the Tax Agency's website and that this year explanatory notes have been included on certain aspects of certain impact, derived from the socioeconomic contingency that is being experienced.
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In relation to the models of the two new tax figures (Tax on Financial Transactions and Tax on Certain Digital Services), it indicates that the regulations have not yet been published in the BOE and, as a consequence, neither have the ministerial orders. He adds that, however, once the rules are published, the Tax Agency will publish information notes with frequently asked questions in order to clarify and resolve doubts that may arise.
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Regarding Council Directive (EU) 2018/822, of May 25, 2018 (DAC 6), Mr. Gonzalo García de Castro comments that he hopes that all the regulatory developments will be published in the short term and that it can also be published, the ministerial order that would approve models 234, 235 and 236.
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Regarding the priority established in the Strategic Plan of the Tax Agency 2020-2023 regarding the enhancement of information and assistance services to the taxpayer as a means of promoting voluntary compliance, the Director of the Tax Management Department points out that since its Department is working decisively on the adoption of solutions that make it possible to make available to the taxpayer all the information available to the Administration, prior to the presentation of the returns, and that make it easier for them to prepare them. Thus, the following actions stand out:
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In Corporate Tax:
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In the previous campaign, it was the first time that the tax data was communicated to the interested parties, although only for visualization and comparison. Access to the information was available as of July 1 and 500,000 taxpayers accessed it.
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In the next campaign, it is expected that the data will be available at least one week in advance of the start of the campaign and the transfer to the declaration will be carried out automatically with the possibility of correction by the interested party. If in the 2019 campaign the boxes corresponding to the breakdown of the adjustments in the accounting result had been voluntarily completed, the data would also be transferred automatically. In addition, special emphasis will be placed on the census part of the declaration (identifying data of the entity, representatives, tax address, etc.), but with flexibility, being able to advance in its preparation and allowing it to be returned later and completed. missing data.
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In VAT:
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Pre303 Help Desk: Given that VAT is a very complex tax, it should be noted that, however, 85% of taxpayers are subject to the general regime, which is simpler than the special regimes (special regime for used goods, art objects, antiques and collectibles, special regime for travel agencies, special regime for the group of entities, etc.). Thus, the improvements introduced in the SII allow progress in support services for a large group of taxpayers, since, by having more reliable data, the Tax Agency can provide the taxpayer with higher quality information, in the form of books. consolidated, which, through Pre303, will allow the self-assessment to be completed in a practically automatic way.
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Integrated VAT/census management: Given that in the field of VAT there are options linked to census-type modifications that must be made through form 036, the idea is that the self-assessment of form 303 for a specific period serves to make said modifications, which would be transferred to the census and would take effect in the self-assessments of the following periods.
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Virtual assistance tools:
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Differentiated sectors calculator: In VAT, the area relating to the differentiated sectors is somewhat complex, so the use of this tool can be very useful. It allows knowing, when more than one activity is carried out, whether they constitute differentiated sectors for the purposes of applying the pro rata rules. Likewise, work is being done so that the response obtained with the tool becomes increasingly more personalized.
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Locator for deliveries of goods and services: It is an instrument that allows you to determine where the provision of a service/delivery of a good is located and taxed in VAT, and around 450 combinations can be made. The results it returns are constantly being checked and, internationally, it is a highly valued tool.
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Property grader: It has a fairly simple operation and allows the taxpayer to know if a specific transaction for the sale or lease of real estate is subject to VAT or the Property Transfer Tax.
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Deadline calculator for modifications to tax bases and other rectifications: Returns as a result the deadline to issue a corrective invoice or modify the input VAT deducted.
Finally, in relation to virtual tools, Mr. Gonzalo García de Castro adds that they are fundamental support instruments to increase legal security and that the objective they are working on is to achieve that, if a taxpayer accesses the tool identifying itself, it will return a personalized response to your name.
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In Personal Income Tax : Progress continues in improving information and assistance services in order to achieve greater transparency and a more collaborative context. In this line of action, the technical compatibility between the rules that regulate billing obligations, the keeping of Personal Income Tax record books, as well as those of the declaration itself, will make it possible that in the next campaign, taxpayers who carry out an economic activity can automatically transfer to the corresponding boxes in the declaration the amounts recorded in the tax record books (sales and income and purchases and expenses), in aggregate form, as long as The format of the books is the type of record book format published by the Tax Agency on its website. Furthermore, in this process of homogenization and normalization, already in 2020, personal income tax registration books can be used for VAT and, in 2021, they may also be used for IGIC. Thus, these actions will simplify and facilitate 1,400,000 taxpayers, natural persons, in complying with their tax obligations by allowing them to comply with the formal obligations of two taxes with a single registration.
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Mr. Jesús Gascón thanks Mr. Gonzalo García de Castro for his intervention and gives the floor to Mr. Javier Hurtado Puerta, Director of the Department of Financial and Tax Inspection, to comment on the part corresponding to the scope of his Department of the issues discussed in the meeting of the working groups.
Mr. Javier Hurtado begins his intervention by indicating that he is going to refer to the Bill on measures to prevent and combat fraud, but that, first, he will give the floor to Mr. Marcos Álvarez Suso, Deputy Director General of Legal Regulation and Assistance Legal, who will present the issues related to the transposition of Council Directive 2016/1164, of July 12, 2016. It adds that the Directive addresses five areas (establishment of a general anti-abuse rule, a new international tax transparency regime, the treatment of so-called hybrid asymmetries, the limitation of the deductibility of interest and the regulation of exit taxation), although The draft Law on Measures to Prevent and Fight Fraud has been limited to transposing two of the issues because it is understood that the other sections have already been transposed or there is still a deadline for a future transposition.
Mr. Marcos Álvarez begins by pointing out that Directive 2016/1164 fundamentally refers to direct taxation and that, as the Director of the Department of Financial and Tax Inspection has commented, there are five aspects that Spain is obliged to transpose into its internal regulations, although Only two are included in the bill. He adds that the text of the bill was published in the Official Gazette of the Cortes Generales on October 23 and, until November 25, is in the amendment presentation phase. Likewise, the Deputy Director General of Legal Regulation points out that the two issues that overlap are the following:
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Transposition of issues related to a new international tax transparency regime: In short, the Directive includes various types of income that may be subject to imputation in this regime that were not included until now in Spanish law. Likewise, it also allows the existence and application of national provisions aimed at establishing a higher level of protection, as is the case of Spain, where it has been decided that more income may be subject to imputation than those derived from the strict transposition of Directive.
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Imposition of exit or
exit tax : The main novelty is that the latent capital gains derived not only from the transfer of certain assets outside of Spain will be taxed, but will also affect the transfer of the taxpayer's own activity. Furthermore, the Directive provides for the right of the taxpayer to pay the exit tax in installments over five years.
On the other hand, Mr. Marcos Álvarez comments that, in relation to the aspects of the Directive that are not transposed in the Draft Law on measures to prevent and combat fraud, the issue of establishing a general anti-abuse rule is already included. in articles 13, 15 and 16 of the General Tax Law and, with respect to the limitation of the deductibility of interest and the treatment of the so-called hybrid asymmetries, the Directive itself allows a longer period for its transposition.
Mr. Javier Hurtado thanks Mr. Marcos Álvarez for his intervention and points out that regarding the content of the Bill on measures to prevent and combat fraud, he wants to highlight two issues:
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The first of them is included in the explanatory statement and refers to the vocation of the standard to establish a comprehensive strategy that, in addition to an appropriate legal framework, includes a tax Administration equipped with the necessary means to face the challenges in matters of prevention and fight against tax fraud derived from the globalization of the economy, new business models and the emergence of disruptive technological advances.
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The second question refers to the existence in the articles of provisions dedicated to cooperative administration as a means to avoid litigation and controversies, clarifying, for example, the assessment of certain taxable events.
Next, the Director of the Department of Financial and Tax Inspection reviews the issues that were discussed at the meeting of the Forum's working groups in relation to the modifications in tax matters that the Bill introduces in various regulations:
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Tax havens: These types of territories are now called “non-cooperative jurisdictions.” The inclusion of a country or territory in this category will be carried out based, basically, on the following criteria:
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territories with which there is no effective exchange of tax information;
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or in which there is low or no taxation;
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or facilitate harmful or harmful tax practices.
The list of non-cooperative jurisdictions will be constantly updated, taking into account the reviews carried out by both the EU and the OECD .
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Succession agreements: In the event of the transfer of the asset before the death of the deceased, the beneficiary of the succession agreement is subrogated to the position of the deceased regarding the value and date of acquisition.
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Cryptocurrencies: New information obligations are established in relation to the possession and operations with virtual currencies, both of the balances maintained by their holders, and of the operations in which they intervene (acquisition, transmission, exchange, etc.). These assets are expressly included in form 720, informative declaration on assets and rights located abroad.
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Insurance unit linked: They are included in the Wealth Tax, even when the policyholder does not have the power to exercise the right of redemption.
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In the Tax on Property Transfers and Documented Legal Acts and in the Tax on Inheritance and Donations, the term “real value” is replaced by “value”, equating this concept with the market value. In the case of real estate, the reference value is a consequence of exhaustive work carried out by the General Directorate of the Cadastre. Likewise, this rule is extended to the Wealth Tax.
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Value Added Tax: The assumption of subsidiary liability for the payment of the tax debt is extended to the holders of tax warehouses other than customs warehouses when the goods are extracted by people who are not included in the “registry of extractors” established for this purpose. Mr. Javier Hurtado points out that this is a measure that arises from the detection of criminal organizations dedicated to fraud in the marketing of hydrocarbons.
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Modifications of the General Tax Law:
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Prohibition of the establishment of any extraordinary tax regularization mechanism that implies a reduction in the amount of the tax debt.
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For reasons of proportionality and tax justice and to avoid the so-called “jump error”, the late payment surcharge system is modified, establishing a regime of increasing surcharges of 1% for each full month of delay without late payment interest until twelve have elapsed. months late. As of the day after the twelve months have passed, in addition to applying a 15% surcharge, late payment interest will begin to accrue. Likewise, anyone who voluntarily regularizes a tax conduct that has been previously regularized by the Administration for the same tax concept and circumstances, but for other periods, without having been sanctioned and provided that it is done within a period of 6 years, is exempt from the lateness surcharge. months from the day following notification of the liquidation.
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With the objective of not allowing the production and possession of computer programs that in any way allow the manipulation of accounting and management data, the obligation is established that the computer or electronic systems that support the accounting or business management processes comply to certain requirements that guarantee the integrity, conservation, accessibility, legibility, traceability and unalterability of the records. Mr. Javier Hurtado adds that it is evident that the Tax Administration does not propose these modifications to the Law with the aim of sanctioning, but that it is also evident that sanctions must be provided for in cases of non-compliance with them. Thus, a specific sanctioning regime is established. On the other hand, the Director of the Department of Financial and Tax Inspection points out that a self-certification system is planned to ensure that the requirements are met by the software manufacturers, producers and distributors themselves, in such a way that, if non-compliance occurs , the sanction will fall on the producer and not on the customer who could have purchased the product unaware that it did not conform to the standard.
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Two modifications are established in relation to the list of debtors with the Public Treasury:
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The amount of the outstanding debt whose overcoming gives rise to inclusion on the list is set at 600,000 euros.
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The objective of promoting the voluntary payment of debts establishes that the debtor can be excluded from the list as long as the full collection of the debts and tax penalties has been carried out before the end of the allegations period following the communication of their inclusion in the list.
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A new case of suspension of the calculation of the period of inspection actions is established motivated by the obligations that the laws of the Basque Concert and the Navarrese Convention establish in order to the cooperation and coordination between the central Administration and the provincial Administrations.
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The mandatory nature of the non-conformity report in the non-conformity minutes is eliminated: Mr. Javier Hurtado points out that the deletion has no practical effect, since, currently and for quite some time, the word processors used allow the text of the minutes to have the necessary dimension so that the fundamentals can be incorporated into its content. factual and legal reasons that motivate it.
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The list of possible infringing subjects is modified in order to give homogeneous treatment to offenders both in the corporate tax consolidation regime and in the special regime for the group of entities in VAT.
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The reduction applicable to tax penalties derived from the minutes with agreement is raised to 65%. In the case of compliant minutes, the reduction remains at 30% and a reduction for prompt payment of 40% is established, so the reduction can reach 58% of the sanction.
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The maximum period for the initiation of the sanctioning procedure is established at 6 months.
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The limitation on cash payments is reduced to 1,000 euros, although it remains at 2,500 euros in the case of transactions between individuals. The Director of the Department of Financial and Tax Inspection adds that the limitation of cash payments has turned out to be a very useful measure in the fight against tax fraud and the underground economy and that this reduction represents progress in prioritizing the use of cash payment systems of an electronic nature that allow, in some way, their traceability.
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Next, Mr. Jesús Gascón thanks Mr. Javier Hurtado Puerta for his intervention and gives way to the next item on the agenda.
4. Other considerations, requests and questions
The President of the Forum offers the floor to the attendees in case they wish to make any comments.
Firstly, Mr. Rafael Gil March, representative of the General Council of Spanish Lawyers, intervenes, who points out that, although it is true that the Tax Agency is dedicating a lot of effort to facilitating the declarations for taxpayers, however, in the attention to requests for information from both the taxpayer and the tax professional, it has to be said that when trying to contact any administration it is proving very difficult to make queries. Thus, you want to know if the Tax Agency plans to reinforce this service.
Mr. Gonzalo García de Castro responds that, as stated in the Strategic Plan of the Tax Agency 2020 – 2023, it is planned, in the short term, to establish a channel for resolving requests for information (Comprehensive Digital Assistance Administrations - ADI), in which the attention and assistance to the taxpayer will be carried out exclusively by electronic and telephone means and which will be a complement to the in-person administrations. Likewise, it points out that the purpose is to establish a more orderly structure that contributes to providing relations with the Administration with greater agility and certainty, not only for the taxpayer in general but also for social collaborators, who have the permanent need, derived of the exercise of their profession, to contact the Tax Agency in relation to application issues, both material and procedural. The Director of the Tax Management Department adds that the ADIs will have personnel specialized in the most complex tax figures, so that responses can be issued more immediately. On the other hand, the ADIs will also contribute to physical administrations being able to reinforce face-to-face attention in those areas that are traditionally most in demand, being able to allocate more personnel, for example, to dialogue in those cases in which a procedure has already been initiated. verification or other nature. Finally, Mr. Gonzalo García de Castro comments that the Comprehensive Digital Assistance Administrations will soon be officially inaugurated.
Next, Mr. Jesús Gascón adds that in-person attention and assistance is a very absorbing activity that consumes a large part of the resources of traditional offices and that, therefore, the strategic commitment is to open digital administrations that provide this type of service. services. He points out that he is not going to start with personal income tax, since, precisely, this tax has good taxpayer service. However, the Tax Agency understands that in the areas of census and VAT, reinforcement actions can be developed that would gradually be extended to the rest of the taxes and areas of action. Likewise, the Director General reports that an ADI in Valencia that has 60 personnel and has powers throughout the national territory is currently operating in the testing phase. Finally, it indicates that ADIs are not only designed for care and assistance tasks, no matter how important the preventive activity is considered, but that the idea is that they also have a prominent role in assisting in tax procedures and that the taxpayer or their representative can carry out procedures and procedures by videoconference or by telephone.
Mr. Rafael Gil intervenes again to comment that it would be good for this initiative to be launched as soon as possible, since they are receiving many complaints about the impossibility of contacting the Tax Agency by telephone, especially in matters of the collection area, when trying to carry out some type of action in relation to subdivisions or postponements or know the procedures that must be carried out.
Mr. Jesús Gascón answers that, in parallel with the ADI project, the telephone services in the collection area have been reinforced, but that it must be taken into account that, so far this year, one million requests have been received of additional deferrals to those normally processed by the Tax Agency. He adds that, however, it is expected to soon reach a response capacity of around one million calls per year, just from the collection area, and that other measures will be adopted depending on how economic activity evolves.
Mr. Guillermo Barros Gallego, Director of the Collection Department, then intervenes to point out that the citizen information and assistance telephone number in the collection area has been answering all calls for several weeks, although on specific days such as those on expiration of a deadline, for example, October 20, it is possible that the percentage of calls answered may drop somewhat and be around 85%.
Next, Mr. José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor, commenting that he believes the provision of tax data to taxpayers is very appropriate, since, for social collaborators, Due to regulations on the protection of personal data, they increasingly require more requirements to access their clients' information. He adds that having tax data provides them with security in the development of their activity, since it complements the information they have. On the other hand, it indicates that, in relation to the informative statements, settlement proposals based on an informative statement from a third person are being directly received, without having previously verified where the discrepancy came from. Thus, it requests that the Tax Agency, before issuing a settlement proposal, investigate what motivates said discrepancy, whether it is an error in the information return or in the self-assessment, and even that the necessary clarifications be required. He adds that, in relation to the requirements of the Tax Agency, he also wants to request that they be more specific and clearly specify the data that is being requested.
Mr. Gonzalo García de Castro responds that, normally, in the event of a discrepancy between a taxpayer's self-assessment and an informative return presented by a third person, what is appropriate is to initiate a procedure, normally of limited verification, with an initial communication informing the taxpayer is clearly informed of the reason for the communication and, where appropriate, the specific data considered appropriate is required. From there, if the data provided by the taxpayer does not allow the procedure to be resolved, the tax management body will have to contact the person who submitted the informative return and request the necessary information. Once all the data has been verified, the evidentiary material will allow the settlement proposal to be formulated or the file to be filed. However, the Director of the Tax Management Department indicates that it is possible that in a specific case malpractice may have occurred, but that it is not usual. He adds that, likewise, with the creation of the ADIs and the support they will provide to the in-person offices, it will be possible to reorient the activities of the latter and offer a higher quality service, avoiding situations such as those exposed by Mr. Rafael Gil and Mr. José Castaño. On the other hand, in relation to the digital offices, he comments that their hours will be from 9 a.m. to 7 p.m., that is, they will have longer hours than face-to-face administrations and, in addition, they will also provide services in the area of Customs and it is possible that some specific aspects related to large companies.
Next, Mr. Javier Gómez Taboada, representative of the Spanish Association of Tax Advisors, takes the floor, stating that he wishes the following statements to be recorded in the minutes of the plenary session: On the occasion of the publication on October 23 in the Official Gazette of the CCGG (Congress of Deputies) of the Agreement of the Chamber Board entrusting the Finance Commission with the approval of the “Draft Law on prevention and combat measures against tax fraud, transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, establishing rules against tax avoidance practices that directly affect the functioning of the internal market, of modification of various tax and gambling regulation regulations”, the AEDAF wishes to make the following considerations:
- Being aware that the Tax Agency is not - not at least formally - the official promoter of the legislative initiatives of the Ministry of Finance, the truth is that it is it, in its permanent contact with daily tax praxis, which already in the first instance detects aspects susceptible to legal reforms. Proof of this is that Mr. Javier Hurtado (Dr. Department of Inspection) has just stated that “the Tax Administration proposes (these) modifications to the Law” (referring, precisely, to this Bill now being processed in Parliament).
- Furthermore, among the objectives of this Forum are i) “to deepen mutual knowledge between the Tax Agency and the professionals represented in it, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity”, and ii) “ "increase legal certainty in the relationships of taxpayers and tax professionals with the Tax Agency."
- And, in any case, the Tax Agency will always be able to channel to the Ministry of Finance the concerns that are conveyed to it from the Forum in order to achieve these very laudable objectives. This is recognized in the minutes of the Plenary Session of July 7: “Ms. Rosa María Prieto (…) reiterates that she wishes to guarantee that this Forum has served as a channel of communication with other bodies and that she has done so profusely in this period, raising all the issues and supporting those that she has deemed reasonable and viable.”
- For all these reasons, the AEDAF expresses its deep discomfort at the introduction in such Bill of several aspects (suspensions before the TEAs, regime of succession agreements, Market Reference Value, omission of any derogatory reference to 720, ...) that They would ignore repeated judicial pronouncements (not a few from the Supreme Court) and which, furthermore, have little or nothing to do with fraud and a lot to do with the defense of the rights and freedoms of citizens as taxpayers.
- This praxis, which had already been detected on previous occasions, is now becoming more acute, and the AEDAF considers it extremely serious due to what it implies of institutional deterioration and also of impairment of the separation of powers (one of the bastions of any State of Right that prides itself on being such).
Mr. Jesús Gascón answers that, indeed, the Forum serves as a communication channel with other instances of the Administration and that, perhaps, it would be advisable to reflect on its scope, as well as its intended objectives and even its composition. He adds that the question of whether it should be a forum of the managing Tax Administration or if the Ministry should participate and, specifically, the General Directorate of Taxes, has been a highly debated topic from the beginning, as has happened in the Forum of Big enterprises. Finally, it was concluded that if the General Directorate of Taxes participated, the issues would always revolve around substantive law and the tax regulations and very little about tax administration. Thus, regardless of whether the regulatory process and the interpretation of the rules were considered to be areas of great importance, it was decided that only the Tax Agency would be represented, since there were also many incidents to be resolved in the area of application of the system. tax. Mr. Jesús Gascón adds that, however, the representatives of the General Directorate of Taxes participate in the meetings of the working groups when considered appropriate. To conclude with this issue, the Director General reiterates that this Forum serves as a communication channel and that the issues raised by the Associations and Colleges represented in it and that are not the responsibility of the Tax Agency are transferred to the Ministry in the most agile manner. and as quickly as possible.
Next, in relation to the draft Law on measures to prevent and combat tax fraud, Mr. Jesús Gascón highlights that it has considerable scope since it includes everything from transpositions of directives to modifications proposed by the Tax Agency and other bodies, as well as by tax administrations other than the state one, and which respond to very different purposes. Thus, it points out that, for example, in relation to the proposed modifications regarding transferred taxes, the Tax Agency, through the Superior Council for the Direction and Coordination of Tax Management, has had little participation, having limited its role. , basically, to serve as a communication channel for the CC.AA. with other bodies of the Administration. On the other hand, he adds that the Tax Agency is aware that the bill has not resolved certain problems, such as the one cited by Mr. Javier Gómez Taboada in relation to model 720, although in this case it seems quite evident that the position Spanish official is to wait for the ruling of the Court of Justice of the European Union.
To conclude his intervention, Mr. Jesús Gascón informs that the only point of those mentioned by Mr. Javier Gómez Taboada in which the Tax Agency has had a more direct participation has been in relation to suspensions and has been motivated by the high current amount of the amount of the suspended debt.
Next, Mr. Arturo Jiménez Contento, representative of AEDAF, takes the floor and comments that, in relation to the transposition of DAC 6 and, specifically, the obligation to provide information on cross-border mechanisms whose first phase of execution had been carried out between on June 25, 2018 and June 30, 2020, it was my understanding that the declaration date would be February 2021. He adds that yesterday an amendment by the socialist parliamentary group was published in the Bulletin of the Cortes Generales (Senate) in which it referred to the Regulations regarding the obligation to provide information for this period. Thus, he would like to know if the Regulation is expected to introduce any modifications regarding the submission deadlines.
Ms. Mercedes Jordán answers that she was unaware of the amendment presented and that the expected deadline is January and February 2021.
Mr. Joan Torres Torres, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, then intervenes, commenting that, in relation to tax consultations, it is sometimes difficult to determine whether it is an interpretative question or whether it is the application of the norm and that, therefore, doubts arise about the body to which they should be addressed. He adds that it would be desirable for queries to be raised through the Forum and for the Tax Agency to be directly responsible for channeling queries that are not within its scope to the competent body. Thus, Mr. Joan Torres asks if progress is being made in this matter.
Mr. Jesús Gascón answers that, unless you wish to make a binding query, tax queries can be submitted through the Forum, with the Tax Agency in charge of analyzing whether they can be answered directly, because there is already an administrative criterion, or if it is necessary. resolved by the General Directorate of Taxes. He adds that the model being worked on is the “single channel” model, since with existing technological advances it is losing sense to require a taxpayer with little tax knowledge to know which body they have to raise their doubts with. This is the model with which virtual assistants are being developed. This involves, without requiring the taxpayer to know who they are dealing with, guiding them until they are provided with the information they need and, if they cannot be helped in this way, directing them to submit their query in writing. , without the obligation to know who it should be addressed to, since it will be the Tax Agency itself that will redirect the request to the competent body. Thus, the General Directorate of Taxes will respond in those cases in which there is no administrative criterion or where the taxpayer prefers a binding response and, in the rest of the cases, the Tax Agency will inform them that there is a criterion or a binding query that resolves their problem. doubt.
Mr. Joan Torres comments that it would be a good way to facilitate and simplify tax consultations.
Mr. Antonio Ibarra López, representative of the Professional Association of Accounting and Tax Experts of Spain, then takes the floor, stating that the groups represented in this Forum were not a little surprised to learn in the press that on November 5, Later, just after the meeting of the working groups of this Forum in which a review of the regulatory projects was made, the Director General of the Tax Agency announced that new regulations were going to be prepared in relation to the issue of entry into homes following the Supreme Court ruling.
Next, Mr. Jesús Gascón points out that on November 5, he appeared before the Budget Commission of the Congress of Deputies, on the occasion of the presentation of the draft General State Budget Law for 2021. He adds that for these appearances the parliamentary groups request the assistance of people who think they can provide information on the matter and that the format consists of answering the questions that the representatives of the parliamentary groups ask. It indicates that if any of those present are interested, the transcript of the appearances is included in the session diary. Thus, a Representative pointed out, in relation to the recent ruling of the Supreme Court on home entry, that it seemed absurd to him to have to notify someone that they were going to be investigated and asked if the Tax Agency was studying how to provide the inspectors with the necessary tools to be able to continue carrying out their activity effectively, in the face of a ruling that in some way limited their powers. The General Director of the Tax Agency adds that he responded that this ruling dealt with a very complex issue since it dealt with two rights that had to be reconciled, the inviolability of the domicile and tax verification as a means of guaranteeing the effectiveness of the tax system. Thus, the ruling of the Supreme Court, based on a specific case, basically concludes that when the tax administration requests judicial authorization it must provide evidence and sufficiently motivate its actions, so that the investigating judge can carry out jurisdictional control of the origin of the home entry, that is, it cannot be requested with little proven evidence, which is incontestable. Mr. Jesús Gascón points out that he commented that for the Tax Agency the critical point of the sentence was having to initiate an inspection procedure with notification to the interested party in order to request judicial authorization for a home entry, with the risk of destruction of evidence that could entail and that it was possible that some regulatory modification would be necessary. Furthermore, he indicates that he also commented that he considered that resorting to criminal proceedings on a recurring and systematic basis was not the solution and that the conclusion could not be that, if the files that were normally resolved through administrative proceedings with judicial control became complicated, automatically to criminal proceedings. Finally, Mr. Jesús Gascón highlights that on November 5 there was no premeditated decision to communicate in relation to the sentence, but that, nevertheless, the matter is being studied and a regulatory solution cannot be ruled out.
Next, Mr. Agustín Fernández Pérez, representative of the Registry of Tax Advisory Economists (REAF), takes the floor and comments that he was appointed President of the REAF last June and that he just wanted to introduce himself and greet everyone present, as well as point out that it will continue with the activity of the REAF in this Forum, providing the vision of the group it represents, in the matters that are considered appropriate.
The General Director of the Tax Agency welcomes Mr. Agustín Fernández to the Forum and asks him to convey to his predecessor, Mr. Jesús Sanmartín, the gratitude of all those present for his dedication during all these years of work.
Mr. José Castaño then intervenes to comment that he wishes to make three comments: Firstly, it points out that the participation of the General Directorate of Taxes has been an issue requested by tax professionals since the beginning of the Forum, since in the meetings some topic within the scope of its competence almost always arises.
Mr. Jesús Gascón answers that the relations between the General Directorate of Taxes and the Tax Agency are very cordial and fluid and that there is no problem in their participation, if the associations and schools represented in the Forum so request, when there is a matter that interests them to present, either in a working group or in a plenary session.
Mr. José Castaño continues his intervention and points out that, secondly, he wishes to reiterate the existing concern among tax professionals, which was already raised at the working group meeting, in relation to taxation by the objective estimation method and it is that, being at the end of the year, it is still unknown if an exceptional waiver system will be enabled for 2021 and what will happen with the regularization of the fourth quarter and with the annual personal income tax. Finally, the representative of the General Council of Official Colleges of Social Graduates of Spain comments that he has a client who did not pay the first installment of the personal income tax return before June 30 and that, now, when he tries to pay it, the Administration tells him They say that it appears that you are up to date with the payment and that until the campaign ends they cannot provide you with the payment letter. Mr. José Castaño adds that this response surprises him and requests something that has already been raised previously in this Forum and that is that payment letters motivated by previous non-compliance can be obtained easily and quickly.
Mr. Guillermo Barros Gallego, Director of the Collection Department, responds that he would need some additional information to be able to find out what has happened to cause the aforementioned failure to occur. Likewise, it informs that the Tax Agency is working on the issue of payment letters and that it is planned that at the beginning of 2021 a tool will be made available to taxpayers that speeds up and facilitates the payment of tax obligations to those who wish to comply. with them.
Next, Mr. Jesús Gascón points out that, in relation to the other issue mentioned, that of the Modules, he does not know if a decision has been made, but that he knows that the Ministry is aware of the problem. He adds that, in his opinion, it does not seem very reasonable that the measures adopted in relation to quarterly self-assessments will not be able to be transferred to the annual declarations, but that, nevertheless, we must wait to see what is decided. On the other hand, Mr. Jesús Gascón adds that in the first half of 2021 there is a lot of activity ahead, given the existence of several regulatory projects being processed (General Budget Law, Law on Measures to Prevent and Fight Tax Fraud, other announced regulations regarding environmental taxes, etc.), which will have to be adequately monitored. Furthermore, it indicates that the Strategic Plan of the Tax Agency 2020 – 2023 will be maintained in its terms, although, however, the annual planning will be affected since it is foreseeable that the beginning of the year 2021 will continue to be atypical. He adds that, in order for the Tax Agency's planning to be increasingly transparent, he hopes to be able to comment in the next meetings on the lines of action that will be promoted and the ongoing projects.
Given that no new interventions are made, the Director General of the Tax Agency thanks everyone for their attendance and participation and concludes the eighteenth session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Ms. Dolores Carreño Beltrán
The President of the Forum
D. Jesús Gascón Catalán