Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Eleventh session - July 4, 2017
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON JULY 4, 2017
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 Tax 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
Deputy Director General of Inspection and Investigation - Department of Customs and II. Excise Duties
Ms. Mª Ángeles Marín Ramírez
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
Member of the Fiscal Affairs Commission
Mr. José Castaño Semitiel
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
President
Mrs. Pilar Arxé Fonalleras
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. Luis del Amo Carbajo
Technical Secretariat of the Forum of Professional Associations and Colleges
Deputy Director General of External Communication – Planning and Institutional Relations Service
Mrs. María Dolores Carreño Beltrán
In Madrid, on July 4, 2017, the eleventh 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 4, 2017.
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Information on the topics discussed in the working group.
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Approval of the Code of Good Practices for Tax Professionals.
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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 and President of the Forum of Associations and Colleges of Tax Professionals, who after welcoming and thanking everyone present for their attendance, communicates that the new Technical Secretary of this Forum is Ms. Mª Dolores Carreño Beltrán, whom everyone knows since he has participated in previous meetings. He continues by pointing out that he wants to take advantage of this event to convey to the Associations and Colleges, as always, a clear message of continuity and momentum, as a channel for dialogue and mutual recognition of the work carried out by both the Administration and the social partners. On the other hand, the Director General continues by indicating that, of the topics discussed in the Working Group, which will be discussed in greater depth in the fourth point of the agenda, he wants to highlight the progress in cooperative relations and the entry into force of the Supply Immediate Information System (SII).
II.- In development of the second point of the agenda , the President of the Forum gives the floor to Mrs. Mª Dolores Carreño Beltrán, 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 November 29, 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 from the Department of Tax Management, who, supporting his dissertation with a presentation, begins by exposing the first figures, still provisional, from the 2016 Income campaign. Firstly, it points out that this campaign has had a continuous nature in relation to previous years, although a series of new features have been introduced, of which the following stand out:
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Generalization of Web Rent: It can be used by all taxpayers, including those who carry out economic activities.
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First campaign without the PADRE program.
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Improvements in data visualization and downloading.
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New procedure for rectification of self-assessments.
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Pilot test: extension of telephone service through “outgoing calls”.
Mr. Rufino de la Rosa continues, indicating that the transition to Renta WEB has occurred without incident. He continues by explaining that, in relation to the “outgoing calls” telephone service, it is becoming difficult to discern how many taxpayers have completed their declaration through this service, since not all calls ended with the presentation. What is being studied for next year's campaign is that the request for an appointment for this service can be made, in addition to online, by telephone, since, despite the difficulties in measuring its use By taxpayers, there is the impression that the resources that the Tax Agency had allocated to it have not been fully covered.
Regarding the evolution of the campaign, the Director of the Tax Management Department reports that during the campaign the number of declarations has increased compared to the same period in previous years.
In relation to the main results, Mr. Rufino de la Rosa points out that almost 23 million taxpayers have accessed some of the help services, although not all accesses have ended with the presentation of the declaration, since many users have used the help services to see if they were obliged, to consult data, etc. It continues to highlight the predominant role, as in previous years, of the reference number, with more than 21 million users, compared to the million and a half represented by the electronic certificate and Cl@ve PIN. He adds that, likewise, the reference number has been obtained mainly through box 490 (more than 20,000,000). Below, the Director of the Tax Management Department provides the main data of the campaign, although reiterating its provisional nature:
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Statements submitted: They increased by 2.4% compared to the previous year.
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Declarations to enter: They increase by 24% and their amount by 23%, although these percentages will probably be reduced, as happened the previous year due to some delay in the information arriving from financial entities.
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Requested returns: have been reduced by 3% and their amount by 8%. The Tax Agency's forecasts were an increase of 1 and 2%, respectively.
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Returns paid: There has been greater speed in the payment of refunds, since, although the number of refund requests and the amount is lower than in the previous year, at this time more than 11 million refunds have been made for an amount greater than 6.8 billion euros, which represents increases of 2.6 and 0.9%, respectively.
Regarding the form of presentation of the declarations, D: Rufino de la Rosa points out that the number of taxpayers who choose the Internet has slightly increased (almost 90%), compared to other means such as telephone assistance or the Tax Agency offices.
Finally, the Director of the Tax Management Department points out that the increase in telematic filing and the anticipation of the Income Tax campaign have had the effect of bringing forward the presentation of their declaration on taxpayers. Thus, comparing the data of this campaign as of May 31 with that of the same period in 2010, an increase of more than 43% is observed in the number of declarations presented, which has allowed the Tax Agency to increase by 35%. % the amount of the requested refunds paid.
Next, the President opens a speaking session.
Ms. Pilar Arxé, president of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, intervenes, who first of all congratulates the Tax Agency for the 2016 Income campaign. He goes on to point out that in this year, with a taxpayer's reference number, they have been able to access the data from the previous year, which has been of great help to tax professionals when carrying out regularizations. Therefore, it requests that, with the reference number of the current fiscal year, the data of the non-prescribed fiscal years can be accessed since, sometimes, more years have to be regularized and the Income campaign is a good time to do so. Next, regarding the rectification of self-assessments, it also requests an effort on the part of the Tax Agency, since at this time it can only be done through Renta WEB and not commercial programs, which represents a disadvantage for them. . He continues his intervention by requesting that the AEAT, in its meetings with financial entities, as social collaborators that they are, although with certain privileges, point out to them the obligation to have their computer systems adapted in order to be able to obtain the NRC when it has not been possible. direct debit the payment, avoiding, as has happened this year with some clients, that they have to visit several branches of a bank in order to locate their NRC.
Finally, the representative of FETTAF asks if it is known what percentage of the 87.8% of declarations submitted online have been managed through social partners.
Mr. Rufino de la Rosa Cordón takes the floor and regarding the last question he points out that at this moment he does not have the information.
Mr. Rufino de la Rosa continues by pointing out that in relation to what was raised about the reference number, he must point out that, indeed, its configuration has been modified so that with that of the current year it has been possible to access the data for 2015. He adds that in the 2017 Income campaign it is planned that with the reference number you can access 2016 and 2015, and thus progressively, the number of years that can be accessed with the reference number of the campaign in course. Changing the configuration of the reference number was studied and evaluated so that it would allow access to previous non-prescribed exercises, but, for reasons of efficiency in the use of resources, this formula has been designed that will successively expand the number of exercises which can be accessed.
Regarding the new procedure for rectification of self-assessments, it points out that it is a highly complex project, which is why it has been decided to start it with Renta WEB. However, once its correct functioning is confirmed and the procedure is consolidated, as a line of improvement, integrating it into the software programs of commercial operators will be addressed.
Finally, the Director of the Tax Management Department indicates that what was stated by Ms. Pilar Arxé, in relation to the NRC, will be communicated to the financial entities.
Mr. Miguel Lorenz Falomir, Deputy Director General of Coordination and Management, takes the floor to request the tax professionals present at the meeting that any incident such as the one discussed in relation to the NRC be brought to the attention of the Collection Department.
Next, Mr. Rafael Gil March, Vice-Dean of the Balearic Bar Association and representative of the General Council of Spanish Lawyers, takes the floor, who, after expressing his congratulations on Renta's campaign, asks if there has been any progress on the issue, already raised in the previous plenary session, of the regularizations of the cadastre, since providing a permanent solution to these incidents would contribute to avoiding a lot of work for both tax professionals and the Tax Agency.
Mr. Rufino de la Rosa answers, pointing out that no progress has been made in this matter, since the Tax Agency can only transfer to the General Directorate of the Cadastre the incidents that occur in the campaign, but regularization is within its competence. However, he adds that with a view to next year's Income campaign, for which the design of its configuration is currently beginning, some formula could be studied to channel incidents of this type that occur during the campaign. .
Next, Mr. Santiago Menéndez Menéndez intervenes, who, after expressing the satisfaction of the Tax Agency for the Income campaign and the extension of Income WEB to all taxpayers, clarifies that the tests that taxpayers carry out with their data at the Headquarters electronic data are not reflected nor will they be used a posteriori, since only the final declaration is recorded.
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, who explains that the Working Group of this Forum has met twice during the first semester and that its fundamental activity has consisted of agreeing on a document that included a code of good practices for tax professionals that he will comment on. briefly. Firstly, it indicates that the draft code has been prepared taking into account the observations and comments received from social partners, and that its objective is to advance the cooperative relationship model between the Tax Agency and the Associations and Colleges, also integrating tax intermediaries as a fundamental element to generalize good tax practices among taxpayers. He goes on to point out that the document contains a series of principles such as voluntariness in adhering to the code by going beyond regulatory compliance, the bilateral nature of the commitments to be assumed, transparency and trust between the parties, collaboration to achieve a system effective tax system, the confidentiality and privacy of the information provided, given the confidentiality of tax data included in the General Tax Law and the duty of professional secrecy, and the ease of communication, fostered by the greater media coverage produced by the extension of the use of electronic media. Mr. Ángel Rodríguez continues by commenting that the document also includes a series of commitments to be assumed by the parties. Highlights the following:
On the part of the Associations and Colleges:
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Have a Code of Ethics that must be adhered to by its associates, where mechanisms are foreseen to correct serious non-compliance by its associates, such as the case of convictions in a final sentence for crimes against the Public Treasury.
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Have voluntary compliance manuals to be assumed by both its associates and its clients, which contain the verification of conduct contrary to the legal system, such as the existence of double accounting, the introduction of legal entities, opacity of corporate structures, use of cash exceeding legal limits, etc.
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Carry out tax training and updating tasks and will encourage the use of the instruments provided for in the legal system to avoid conflicts, such as consultations, prior valuation agreements or minutes with agreements.
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Promote the use of new technologies and electronic format in relations with the Administration.
By fiscal intermediaries:
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Provide advice within tax and customs legality and ensure that the actions of their clients comply with the legislation.
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Avoid the use of opaque structures in the planning of tax strategies.
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Prevent and, where appropriate, correct, the conduct of its clients aimed at causing significant tax risks, for which the content of the voluntary compliance manual established by the professional association or college will be applicable.
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Promote relations with the Tax Agency in electronic format.
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Inform the Association or College of any significant irregularities detected by associates or their clients regarding widespread fraudulent conduct in a sector that affects the normal functioning of the tax system or competition in the market.
On behalf of the Tax Agency:
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A specific communication channel will be established on the AEAT website where Associations and Colleges can formulate different questions and, in particular, those that have to do with the application of taxes in cases of significant legislative changes.
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The criteria that can be applied generally will be published.
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The use of the instruments provided in the legal system aimed at reducing conflict will be encouraged.
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Training work will be carried out both in the tax field and in civic-tax education, so that an educational culture of tax compliance is generated.
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The use of electronic Administration will be encouraged.
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There will be recognition for associations, colleges and fiscal intermediaries that adhere to the Code.
Mr. Ángel Rodríguez continues by explaining that other topics have also been discussed in the meetings of the Working Group, of which the following stand out:
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Corporate Tax Campaign: advancement of the date of publication of the Ministerial Order to April, that of the manual to May and that of the aid program to July, although software companies were able to have it available from the month of June, in order to carry out tests and adaptations.
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Models 05 and 06: The Tax Agency's project to simplify the electronic presentation and processing of these models relating to the Special Tax on certain means of transport was reported.
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SII: The effort made by the Tax Agency in dissemination tasks was noted, with the establishment of a specific email for tax and technical queries and a permanently updated frequently asked questions document. It was also indicated that the Ministerial Order would include the technical specifications. Likewise, for those subject to REDEME, it was clarified that with the presentation of form 340 the obligation to provide information for the first semester was understood to have been fulfilled. Finally, a message of calm was conveyed to companies, emphasizing the absence of any sanctioning intent on the part of the Tax Agency in this first phase, which will be characterized by flexibility in terms of the quality of the data provided.
Next, the Director General of the Tax Agency asks if anyone else wants to intervene.
Ms. Pilar Arxé takes the floor, expressing her satisfaction with the fact that work is being done on the development of a code of good tax practices for professionals, since she considers it a great advance in the recognition of the collaborator's work. social and its relations with the Administration.
Mr. Santiago Menéndez intervenes, who states that the progress in cooperative relations is a matter of mutual congratulation, since, as he has said on previous occasions, it is of great interest to the Tax Agency to advance in this matter in all areas.
He continues his intervention by pointing out that with regard to the SII, an immense field of work has been opened in relation to all those taxpayers who are not obligated, but who could nevertheless benefit from all the advantages that this system provides, such as fluidity in relations. with the Administration and the consequent elimination of indirect burdens. He adds that agreements are being signed so that social partners or third parties can present and manage the taxpayers' SII.
Mr. Santiago Menéndez then gives the floor to Mr. Gonzalo David García de Castro, Special Delegate of Catalonia, who adds that in recent months a very important number of social collaboration agreements have been signed for the fulfillment of all formal obligations. and materials linked to the SII by companies, normally in the information technology sector. He goes on to point out that a multitude of dissemination activities have been carried out and that the reception has been good from a large segment of taxpayers accustomed to working in social collaboration environments, to whom the fact of going to a technological entity with a signed agreement to fulfilling the obligations derived from the SII makes their day-to-day operations much easier. Regarding REDEME, the Special Delegate points out that the losses have not been very significant from the point of view of billing. He goes on to indicate that in the Special Delegation of Catalonia approximately 225 million euros are returned per month for VAT and that with the application of the SII, companies have told him that refunds are being expedited.
At this point the General Director of the Tax Agency intervenes to add that, although the implementation of the SII has some initial costs due to the reorganization of the operation of the company and its internal practices, the advantages that it brings must be highlighted. to bring together, since the automation of the billing sending processes means having the information in an organized way and close in time to the moment of carrying out the operations, which contributes positively to business decision-making. On the other hand, Mr. Santiago Menéndez points out that the SII has not emerged with a controlling spirit, but rather its philosophy has always been to get the most out of the application of new technologies, an area in which the Tax Agency has been a pioneer, and that with the automation of tasks at a closer moment in time, discrepancies will be reduced and, as a consequence, the requirements for companies for verifications.
He ends his speech by pointing out that the Tax Agency is very interested in disseminating the advantages of the SII among non-obligatory taxpayers.
Next, Mr. Rufino de la Rosa Cordón takes the floor to state that the SII has moved to a second phase with its entry into force, in which all existing communication channels will remain open and, in addition, they will have to be resolved. all incidents that may arise. He adds that in the two business days that the SII has been in force, more than two million invoices have already been received, and that we will have to wait until July 13, the first day of the deadline, to see the total number. On the other hand, he points out that the pilot test has been developed quite well, with around 20,000 participating companies and almost 230 million invoices the week before the start. Likewise, it informs that a virtual interactive assistant will be put into operation on the website to answer both technical and tax queries in real time, and a tool for calculating deadlines for sending invoice records. On the other hand, he comments on the informative effort carried out in the different areas and that it is expected to decrease somewhat, although the Tax Agency is aware that it has to continue providing its support in a process as complex as the SII and the adaptations. organizational requirements. The Director of the Tax Management Department adds that since its inception in 2014, the SII has been adapting its wording in order to accommodate the suggestions received that were considered reasonable, but that what has always been maintained is the underlying philosophy of immediacy and validation. He adds that companies have also made a great effort and have refined their censuses, that is, they now have higher quality information.
Finally, and linking to what was commented by the General Director, Mr. Rufino de la Rosa points out that a new figure of social collaborator has appeared, since the software companies raised the possibility of acting as transmitters of information in the SII. Thus, software companies may act independently or through other social collaborators, since, although they can be responsible for sending invoices, they are not authorized to present form 303. He continues by commenting that a taxpayer will normally prefer to have a professional who can provide comprehensive care, and that is where tax professionals will have to make their adaptations to this new form of relationship.
Next, Mr. Rafael Gil March takes the floor, asking if the social partners have to sign a new agreement or simply have to contract the software with a computer company.
Mr. Ángel Rodríguez Rodríguez, Director of the Planning and Institutional Relations Service, answers that it is not necessary to sign a new agreement and that you only need to have the necessary software.
Mr. Rafael Gil March takes the floor again to point out that it is a great responsibility for social collaborators to encourage their clients to voluntarily join the Immediate Supply of Information, and that some type of recognition for their work within the code of good practices would be desirable. that is being prepared.
Mr. Santiago Menéndez Menéndez then intervenes, indicating that it would be desirable for tax professionals to carefully study the SII and raise any doubts they may have regarding it, since, among other things, the voluntary incorporation of a taxpayer into this system demonstrates a clear interest in being transparent in its economic activity. Furthermore, one of the advantages of the SII is that it avoids the commission of involuntary errors, which means less work for the Administration and avoids inconvenience to the taxpayer. The Director General continues by insisting that the Tax Agency has opened different communication channels, both through the website and by email or through the Technical Secretariat of this Forum, to make the advantages of the SII known to compliant taxpayers. and to resolve any questions that may arise in relation to it. On the other hand, Mr. Santiago Menéndez adds that it is being seen that adaptation to the SII is easier for companies that have made intensive use of new technologies. Finally, it clarifies that as of January 1, 2018, the deadline for submitting the information will be four days.
Next Mr. Rufino de la Rosa takes the floor to reiterate that this semester work with the SII begins with the flexibility that has already been mentioned, since it is understandable that at first mechanisms must be adjusted in order to improve the quality of the information. He also insists that with the SII, both the Administration and companies will have information validated in real time.
Mr. Luis del Amo Carbajo, Technical Secretary of the General Registry of Tax Advisors / Registry of Tax Advisor Economists takes the floor and asks what exactly a social collaborator has to do to manage the SII of a client, whether because he is obliged or because he wants to. do it voluntarily.
The Director of the Tax Management Department answers that the Agreement enables them to manage the SII and the only thing they have to do is equip themselves with the technical requirements. Regarding the latter, he reports that there are a variety of commercial programs and each office will have to choose the one that best suits their organization. Thus, and since the SII basically consists of the electronic supply of the billing records that make up the VAT Registration Books, the social collaborator who is in charge of keeping the accounting can also be in charge of sending the details to the Tax Agency. on electronic billing (through web services based on the exchange of XML messages, or, where appropriate, through the use of a web form), with whose information the different Registry Books will be configured, practically in real time. In addition, the Tax Agency will offer contrast data from the billing records provided, making available to the taxpayer the information obtained from those clients and suppliers who apply the SII. In this way, the system will constitute an assistance tool in the preparation of VAT declarations-settlements.
At that moment, the Director of the Tax IT Department intervenes to emphasize that the SII involves “machine-to-machine” communication through computer programs that commercial software distributors have designed. In this “machine-to-machine” dialogue, any anomaly or error is detected in real time, allowing it to be quickly corrected.
Next, Mr. Miguel Ángel Ruiz Ayuso, Vice President of the Board of Directors of the General Registry of Tax Advisors / Registry of Tax Advisory Economists, takes the floor, who, in relation to the code of good practices, asks if there is any planned calendar.
Mr. Ángel Rodríguez answers that it can probably be approved in the second plenary session of this Forum, which will likely take place in the month of November. The Director of the Planning and Institutional Relations Service adds that the work is very advanced and requests that any suggestion be sent to the Technical Secretariat as soon as possible. It also points out that, if any significant issue arises and is considered appropriate, the necessary meetings for discussion would be organized during this second semester.
Ms. Pilar Arxé then intervenes, asking about the sanctioning regime applicable to non-presenters or late presenters of form 720.
Mr. Santiago Menéndez Menéndez responds that the Tax Agency is going to continue applying the existing sanctioning regime and that, however, as has already been stated in other plenary meetings of this Forum, the sanction is not imposed automatically and the casuistry is very broad. . He adds that the number of taxpayers to whom the consequences derived from article 39.2 of the Personal Income Tax Law have been applied is very small. Finally, it points out that the Tax Agency will abide by the pronouncement made by the European Commission in the future, as it has done on previous occasions.
V.- In development of the fifth point of the agenda , the President of the Forum addresses those present and opens a speaking turn. With no further demonstrations being held, he thanks everyone for their attendance and participation, and concludes the eleventh session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Mrs. Dolores Carreño Beltrán
The President of the Forum
Mr. Santiago Menéndez Menéndez