Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Fifteenth session - July 2, 2019
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON JULY 2, 2019
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 Collection Department
Mr. Guillermo Barros Gallego
Director of the Department of Aduanas and Excise Duties
Mrs. Pilar Jurado Borrego
Director of the Tax IT Department
Mr. Manuel Alfonso Castro Martínez
Director of the Planning and Institutional Relations Service
Mrs. Rosa María Prieto del Rey
Director of the Legal Service
Mr. Diego Loma-Osorio Lerena
Special Delegate of Catalonia
Mr. Isidoro García Millán
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Director of the Studies Office
Mr. Arturo Jiménez Happy
Member Responsible for Studies and Research
Mr. Javier Gómez Taboada
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 Customs Agents and Commissioners
Secretary of the Board
Mr. Manuel López Frías
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
Member of the Fiscal Affairs Commission
Mrs. Alicia Rodríguez Milestones
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
Vice President of the Board of Directors
Mr. Miguel Ángel Ruiz Ayuso
Technical secretary
Mr. Luis del Amo Carbajo
Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals
Director of the Planning and Institutional Relations Service
Mrs. Rosa María Prieto del Rey
In Madrid, on July 2, 2019, the fifteenth 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 November 27, 2018.
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Submission to the Plenary of the consent for the approval by a majority of the members of the texts of the Code of Good Practices of Associations and Colleges of Tax Professionals and the Code of Good Practices of Tax Professionals
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Voting for approval of the texts of:
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Code of Good Practices of Associations and Colleges of Tax Professionals and
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Code of Good Practices for Tax Professionals.
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Information on the topics discussed in the working groups.
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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 thanking everyone present for their assistance, informs that the Tax Agency is developing its planning. strategic for the coming years and that the work is very advanced. He adds that he intended to make progress in this plenary session, but that, due to the situation of the legislature with a government in office, out of prudence, he has decided to postpone this matter. However, he points out that, given the relevance of the issue, since it will mark the lines of action of the organization in the coming years, he does not rule out calling an extraordinary meeting of the plenary session or including it in a working group.
Next, Mr. Jesús Gascón points out that in this plenary session the following topics are planned to be discussed: firstly, the approval, if applicable, of the minutes of the previous session; secondly, consent will be submitted to the plenary session for the approval by majority of the texts of the Code of Good Practices of Associations and Colleges of Tax Professionals and the Code of Good Practices of Tax Professionals; thirdly, if consent has been obtained in the previous point, the approval of the texts of the Codes will be voted; fourthly, information will be provided on the issues discussed in the working group meetings; and, finally, the plenary session will end with a session of considerations, requests and questions.
2. Approval of the minutes of the session held on November 27, 2018
The President of the Forum 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 fourteenth session of the plenary session were sent to the Associations and Colleges prior to this meeting and that until No comments have been received at this time. Addressing the attendees, he asks if anyone wants to make any objections. Since none is formulated, the minutes of the 14th plenary session that took place on November 27 are declared approved.
Finally, Ms. Rosa María Prieto informs that the minutes approved in this Plenary Session will be published on the Tax Agency website, in the space reserved for this Forum.
3. Submission to the Plenary of the consent for the approval by a majority of the members of the texts of the Code of Good Practices of Associations and Colleges of Tax Professionals and the Code of Good Practices of Tax Professionals
Next, the Director General of the Tax Agency gives way to the third point on the agenda and comments that the Codes of Good Practices have been analyzed in depth in the meetings of the working groups and he wishes to recall a series of issues discussed in the themselves:
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The main objective of the work has been to try to reconcile positions in order to overcome the situation of deadlock that seemed to be established in this matter.
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Only the voting included in point 4 of the agenda is subject to exemption from the consensus rule that governs this Forum.
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The approval of the texts of the Codes does not imply that the Association or College that has voted favorably is, in any way, committing to ratify them through its governing bodies.
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The texts are modifiable, once approved, in the event that circumstances so advise or the parties decide so.
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The action protocol for verifying the correct application of the Codes is not developed in the current texts. The Taxpayer Defense Council has been entrusted with studying it and it will either be incorporated into the text of the Codes in the event that they are not approved at this meeting, or, if not, it will be incorporated later as an annex to the Codes. the same.
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Once approved, the texts will be published on the AEAT website and the form of implementation of the signatures will have to be established, that is, the level at which they will be signed by the Associations and Colleges and, in particular, if possible the signature also by the territorial bodies that, where appropriate, may exist in the Associations and Colleges. The Tax Agency is open to any of the possibilities, but would appreciate being informed.
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Given the open nature of the Codes and given the possibility that, once the texts are published, an entity without representation in this Forum could request membership, the Tax Agency would inform the Associations and Colleges represented in the Forum.
Next, Mr. Jesús Gascón reports that the representative of the General Council of Colleges of Administrative Managers of Spain had confirmed his attendance, but has not arrived yet, which suggests that it has had some impact. However, given that twenty minutes have already passed since the session began, he reads the third point on the agenda and submits to the decision of the plenary session the consent for the approval by a majority of the members of the texts of the Code of Goodwill. Practices of Associations and Colleges of Tax Professionals and the Code of Good Practices of Tax Professionals.
Next, all the Associations and Colleges, as well as the Tax Agency, vote in favor of exempting the approval of the texts of the Codes from compliance with the consensus rule.
Next, the Director General of the Tax Agency gives way to the next item on the agenda.
4. Voting for approval of the texts of:
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Code of Good Practices of Associations and Colleges of Tax Professionals and
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Code of Best Practices of Tax Professionals
The Director General reads the fourth point of the agenda and asks the Associations and Colleges to speak out, with the following result: six Associations or Colleges, as well as the Tax Agency, vote in favor, the Spanish Association of Tax Advisors abstains and the General Council of the Spanish Legal Profession votes against. The last two entities indicate that the meaning of their vote is motivated, fundamentally, because it has not been able to be debated and approved internally. For his part, Mr. José Castaño Semitiel, representative of the General Council of Social Graduates of Spain, wishes to state, even though it is not put to a vote, that his Council does not agree with the Addendum. On the other hand, in relation to the absence of the representative of the General Council of Colleges of Administrative Managers of Spain, the President of the Forum addresses those present and proposes that, if Ms. Pilar Otero arrives before the session concludes, she will be give the opportunity to comment on the two previous points. The Associations and Colleges propose that, if they do not arrive on time, they could be allowed to comment later in writing.
Next, Mr. Jesús Gascón addresses the two entities that have not voted in favor of the texts of the Codes and requests that if they subsequently decide internally to approve the Codes, they notify the Tax Agency.
The Director General continues his intervention by pointing out that the texts have been approved and that the next task will be to develop the protocol for cases of non-compliance and establish a signature procedure, in particular, in the case of tax professionals who individually wish to join. In any case, Mr. Jesús Gascón points out that the objective is not to have a Code of Good Practices, but rather that this is a communication instrument to continue advancing in this line of work.
To conclude with this point, thank everyone present for their collaboration and then move on to the next point on the agenda.
5.- Information on the topics discussed in the working groups
Ms. Rosa María Prieto takes the floor and points out that the presentation of the topics discussed during the first half of 2019, both in the working group related to new regulations, models and campaigns and in the new group dedicated to the analysis of measures to favor legal certainty, it will be distributed among the Departments of the Tax Agency based on their intervention in them. Thus, she indicates that, as Director of the Planning and Institutional Relations Service, she wants to comment on the work carried out in relation to the code of good practices, although after the vote it seems that it is a little out of place. He points out that, as the Director General has already commented, throughout this semester work has been done fundamentally on trying to unblock the situation, finally adopting a new alternative consisting of dividing the text into two codes that would allow all the parties to be more comfortable. entities. However, there were Associations and Colleges in which certain doubts were generated and for this reason a meeting was called on June 20 where the necessary explanations and clarifications were given so that, when the time came, there would be no doubts about what was being done. putting to vote.
Next, Ms. Rosa María Prieto gives the floor to Mr. Gonzalo García de Castro, Director of the Tax Management Department, who will comment on the part of the activity of the working group on developments in regulations, models and campaigns that affects his Department.
Mr. Gonzalo García de Castro begins his presentation by expressing his congratulations to all those present in the plenary session for the important advance that the approval of the texts of the codes of good practices represents for the tax profession and for the Administration.
The Director of the Tax Management Department continues by pointing out that, in relation to the meetings of the working group on developments in regulations, models and campaigns, he will focus his presentation on three very specific areas: the first, assessment of the 2018 informative statements campaign and perspectives for 2019; the second, news and evolution of the 2018 Income campaign; and thirdly, the standardization of the VAT record books within the framework of certain control actions carried out by the Tax Administration. He then goes on to detail each of the points:
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Assessment of the 2018 Informative Declarations campaign: It has been developed without incident and the result obtained can be considered quite satisfactory. The main novelty has been the implementation of the system TGVI on line in the main models, which has gone really well and appreciates the active and participatory stance of all professionals in the tax field. This allows enormous volumes of information to be returned to citizens in the form of assistance services, which allows greater certainty to be conveyed to citizens when it comes to complying with their obligations with the Public Treasury. The next step is the extension of the TGVI system on line a otras declaraciones informativas, incluidas en una nota que ya está disponible en la página web de la Agencia Tributaria.
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News and evolution of the 2018 Income campaign: This type of massive campaigns means that, in a period of practically two months, 25 million taxpayers interact with the Tax Administration, with a result of more than 20 million declarations presented, in an area of total administrative normality. The main novelty of this campaign has been the disappearance of the pre-declaration, which has eliminated printed paper, which has not entailed any practical impact. This allows us to continue delving into this tax management model that streamlines administrative procedures and, especially, those in which the taxpayer expects a response, as is the case of refund requests.
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Standardization of VAT registration books in electronic format: An electronic format of VAT record books for taxpayers not subject to SII has been published on the Tax Agency website, which, although not mandatory, is intended to comply with the established procedure by tax management in order to achieve a homogeneous format in the requirements and guarantee uniform and standardized action throughout the territory, regardless of their origin. Furthermore, continuing with this line of normalization, there is a draft ministerial order in process that would affect the personal income tax record books of taxpayers who carry out economic activities.
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.
Mr. Javier Hurtado begins his speech by joining the congratulations made by the Director of the Tax Management Department to all those present for the approval of the texts of the codes. Next, ask the Associations and Colleges to send through the Technical Secretariat the topics that they consider would be interesting to include in the working group sessions. It then goes on to detail the main issues that were addressed in the meetings of the working group to analyze measures to promote legal certainty held on June 4:
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Analysis of the note published on the Tax Agency website on the filing of companies by natural persons: This note aims to clarify the criteria of the Tax Agency on this issue, as a consequence of the existing controversy regarding a possible change in criteria in the treatment of this type of entities. Thus, the note addresses two types of risks: on the one hand, companies that are exclusively for holding and enjoyment and, on the other, those that pursue the pooling of professional income. The reactions of the Administration in these cases are the redirection of the transactions between partner and company to market value and, in cases of simulation or deception, the lifting of the veil and the taxation of the people behind it. On the other hand, this is a general and non-technical note, so it will have to be studied on a case-by-case basis.
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Processing status of the Directive on Fiscal Intermediaries ( DAC 6 ): The General Directorate of Taxes reported that it had been submitted to the novel prior public consultation process and that important contributions had been made by the different operators, some of which had been incorporated into the transposition. The Director of the Inspection Department points out that he has to add to what was discussed at the meeting that on June 20, the full text of the transposition has been published in order to comply with the public information procedure and observations can be sent until the 12th of July. He goes on to point out that, finally, internal operations have not been included, so it will only affect certain cross-border mechanisms. For its part, professional secrecy has been reduced in its terms, and the obligation to communicate may be exempted due to the presence of intermediaries or obligated parties. He adds that the Inspection Department will review these mechanisms in order to determine which are considered acceptable and which are not.
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Untimely provision of evidence in tax application procedures: A ruling from the Supreme Court of September 2018 has admitted the provision of evidence through contentious-administrative proceedings, understanding that a reviewing body has the right to do so. Thus, when the Tax Agency initiates an administrative procedure and requests certain documentation, it is because it is necessary to determine the true classification of the facts and establish whether some type of regularization is appropriate. If the taxpayer does not provide the requested information and does so later before the reviewing body, the Tax Agency is being deprived of being able to compare and evaluate the documents provided. Therefore, during the review procedures, a detailed completion of the information requested could be carried out and in the event of non-submission, if it could not be resolved, sanctions could be imposed for the failure to provide the documents. At the meeting on June 4, the Inspection Department noted that these situations should not occur within the framework of a cooperative relationship, which must be characterized by mutual transparency, good faith and collaboration.
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The principle of legitimate confidence: This principle has recently achieved great importance in the world of doctrine. It refers to the case in which a taxpayer acts at the dictates of the Administration in accordance with an externalized and clear criterion and that, subsequently, without a regulatory change occurring, a review body modifies against the taxpayer. Thus, it was commented at the meeting that the doubt was whether it should be projected only into the future or if it could be applied retroactively. On the other hand, in no case would non-externalized criteria or those that imply a mere practice, or even the lack of regularization of a certain contingency, be covered by this principle. Furthermore, it is noted that the principle of legitimate confidence is subordinate to that of legality, which includes the interpretation of the norm and the powers of each body in this matter must be taken into account. It was commented at the meeting that, in order to unify the interpretative criteria and avoid subsequent changes, they were going to work together with the General Directorate of Taxes.
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Using entities Holdings: On February 26, the CJEU issued two rulings providing relevant elements for the interpretation of the Parent-Subsidiary Directive and the Interest and Royalties Directive. These rulings are being analyzed by the Legal Service of the Tax Agency, but, basically, they establish a general principle of prohibition of abusive practices, despite what the internal regulations have established when transposing the Directive. The Inspection Department highlighted that the sentences are forceful against abusive tax planning, extensively detailing the indications to be considered to classify conduct as abusive.
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UNE 19602 Standard (Compliance): Para la Administración tributaria es un avance positivo en la medida que tiende a establecer sistemas internos de control dentro de las empresas en materia de fiscalidad para evitar que se produzcan irregularidades tributarias, siendo la propia empresa quien de forma voluntaria decide asumir los dictados de esta norma y someterse a auditoría en relación con la misma. Por su parte, para la Administración la Norma UNE es un elemento más de “compliance", that is, it is one more step in improving relations between the Administration and the administered, but it is not a purely legal norm nor is it binding.
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Finally, the meeting addressed the issue of communications sent to certain companies reporting on the ratios corresponding to their economic sector. The Inspection Department reported that this action is framed within an international context of improving tax compliance. Its objective is to inform the taxpayer of certain data held by the Administration that is used by it for risk analysis. Mr. Javier Hurtado adds that the campaign, after a prior analysis and selection process, although not exhaustive, has been aimed exclusively at companies, basically limited liability companies, that operate in specific areas. For their part, the Associations and Colleges requested at the meeting that they be informed before launching a campaign of these characteristics, to which the Inspection Department replied that it would be taken into account in future actions.
Mr. Jesús Gascón thanks Mr. Javier Hurtado for his intervention and points out that he wants to emphasize that bidirectional mechanisms only work if the parties interact. Thus, the Tax Agency has taken the initiative in terms of establishing and unifying general criteria in order to provide the tax system with greater legal certainty. He adds that, however, it is necessary for this mechanism to have a more bidirectional communication channel than the one that currently exists and that, to this end, it would be desirable for the Associations and Colleges to make proposals and thus different positions could be shared in this Forum. and opinions and, even, in complex and conflictive issues, develop work sessions in collaboration with the Institute of Fiscal Studies.
Next, and given that the representative of the General Council of Colleges of Administrative Managers of Spain, Ms. Pilar Otero Moar, has joined the meeting, Mr. Jesús Gascón informs you that points 3 and 4 have already been submitted to the plenary session. of the agenda and requests that he comment on them.
Ms. Pilar Otero Moar takes the floor and states that the group she represents is in favor of approving the texts of the codes, even if it is not unanimous. Next, the Director General of the Tax Agency informs you that everyone present has also spoken in favor of this solution. Mr. Jesús Gascón comments that, regarding the fourth point on the agenda, the majority of the Associations and Colleges have voted favorably and, once again, he gives the floor to the representative of the General Council of Colleges of Administrative Managers of Spain.
Ms. Pilar Otero states that in her group the vote has been favorable to approval, although she would like to point out that it was not unanimous either. He adds that the opinion of the organization he represents is that the code is not as bidirectional as one might wish, but that, nevertheless, they understand that it is a step forward and that progress will continue, which is why they have decided to vote favorably in this plenary session to approve the texts of the codes.
The President of the Forum takes the floor to state that the texts of the codes have been approved by the majority of those present and that the final result has been that seven Associations or Colleges, as well as the Tax Agency, have voted in favor, an entity has abstained and another has voted against. It reiterates that the pronouncement of the latter, as stated by its representatives, is motivated by not having had time for its timely internal debate.
Next, Mr. Jesús Gascón indicates that, continuing with point 5 of the agenda, he wants to offer the floor to whoever wishes to speak.
Firstly, Mr. José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor and points out that, regarding the informative letters sent to certain companies, at the meeting it was requested that the possibility for tax professionals to have access to said information available to the Tax Agency. He asked if any decision had been made in this regard.
Mr. Jesús Gascón responds that it is still being evaluated internally and that it is a complex issue. The results of the campaign will be monitored, both from the point of view of the conflict generated and changes in the behavior of contributors. He adds that in the IRPF the level of statistical breakdown is total, that is, for any heading of the IAE the declared data and the average effective rates of the subject taxpayers can be consulted on the website. both to the Objective Estimation Regime and to non-subjects. In the same way, in the Personal Income Tax campaign, the transfer of information held by the Administration to taxpayers is a very finalized mechanism that greatly facilitates compliance with the obligation. The Director General points out that, however, in the Corporate Tax, it is still necessary to study what repercussions the use of this instrument may have and it will be necessary to evaluate all the possible effects.
Next, Mr. Joan Torres Torres, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, intervenes to ask if the Tax Agency has planned a deadline for entities that wish to do so to adhere to the Code of Good Practices. .
Mrs. Rosa María Prieto answers that, although the Tax Agency has been working on the development of a procedure, it had not been finalized pending the approval of the Codes. He adds that, regarding the Code of Good Practices of Associations and Colleges of Tax Professionals, the mechanism envisaged is very simple and as soon as the final text is prepared it will be sent to the members of the Forum. He adds that, basically, it will consist of once the governing bodies decide to adhere to the Code, they will communicate it to the Tax Agency for its registration and publication on the website. Regarding the Code of Good Practices for Tax Professionals, it will be necessary to determine how its adherence is technically implemented, whether through social collaboration or through other mechanisms.
Mr. Joan Torres takes the floor again and points out that in previous meetings the possibility was raised that once an Association joins, it would be in charge of processing the accessions of its members.
The Director of the Planning and Institutional Relations Service responds that this would be a possibility but that, however, it would be necessary to determine how it is technically articulated and recorded in the AEAT's computer systems. It reiterates that, if the associate appears as a Social Collaborator, for the Tax Agency he is already identified and it is easy to link his adherence to the Code. He adds that, however, other mechanisms will have to be studied.
Next, Mr. Jesús Gascón points out that the immediate activity of this Forum is to articulate the procedures for accessions, outlining them based on the different cases. He adds that the Tax Agency is open to any proposals made by the Associations and Colleges, which are the ones who best know their respective organizations.
The General Director continues his intervention by indicating that, as he has already commented in previous meetings, there is a Code of Good Tax Practices arising from the work of the Large Companies Forum to which, although any entity that has an interest can adhere, the truth is that Much of its content is inapplicable to small and medium-sized businesses. Thus, Mr. Jesús Gascón reiterates that the Tax Agency had received two proposals for the development of codes of good practices, one with self-employed workers (natural persons) and another with SMEs. At the moment and given that these groups do not have a framework for exhibition and debate as this Forum has had, the work is in its beginnings, but, nevertheless, I wanted to comment on it because it is possible that at a given moment they will appear in the offices of tax professional clients who have subscribed to their own code of good tax practices.
Mr. Antonio Ibarra López, representative of the Professional Association of Accounting and Tax Experts, then takes the floor to propose that the fact that tax management bodies be included in the work of the analysis working group to promote legal certainty. , in the cases of transfers of participations or shares of unlisted companies, which on the other hand have been many in recent years motivated by the economic crisis, are massively sending liquidation proposals related to the valuation of these participations applying the capitalization of the three years of own funds or the theoretical book value. These actions are generating helplessness, given that the TEARs usually confirm the administrative acts and only later, in the contentious-administrative process, are they resolved in favor of the taxpayer. Mr. Antonio Ibarra adds that, given the expenses that must be incurred to achieve a favorable ruling, in many cases it seems more advisable not to do so, leaving the taxpayer materially deprived of the possibility of appeal.
Mr. Jesús Gascón responds that they are going to study the issue and that it will be discussed at the next meeting of the working group.
Mr. José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, then takes the floor again, proposing that the working group also discuss how the issue of the constitution of communities of property has remained. He points out that at the time the Tax Agency published a note with the Administration's criteria on this matter, but that, currently, there are different interpretations between the different AEAT delegations.
Mr. Gonzalo García de Castro responds that, both in this question and in the one raised by Mr. Antonio Ibarra, it would be convenient that, given the variety of cases in this matter, more specific cases were sent to the Tax Agency, in order to be able to focus your development for the working group meeting
Next, Mr. Jesús Gascón points out that he takes note of the two proposed topics and, as there are no more interventions, he gives way to the next point on the agenda.
6. Other considerations, requests and questions
The President of the Forum addresses those present and opens a speaking turn.
Mr. Javier Gómez Taboada, representative of the Spanish Association of Tax Advisors ( AEDAF ), intervenes to point out that, based on the functions of this Forum, specifically, those provided for in the section II.1 of the operating rules, where, fundamentally, it is established that the Forum will serve to increase legal certainty by disseminating the action criteria applied by the Tax Agency, wishes to make two legitimate requests. The first, that they be informed of the opinion of the Legal Service of the Tax Agency, which has endorsed the return of personal income tax for maternity-paternity benefits; and the second, requests clarification of what is happening with the Corporate Tax manual for the current campaign, since in a first version there was a paragraph on the quantification of the capitalization reserve, which has disappeared in a later version. He adds that, on this issue, he wants to know if the Tax Agency has issued any instructions on whether or not this reserve is part of the own funds, because they are detecting controversies that had never occurred before. Finally, Mr. Javier Gómez Taboada points out that, regarding the elimination of the option of printing the personal income tax return on paper, he wants to share with those present that the ministerial order that determined this has been the subject of an appeal before the National Court .
Mr. Jesús Gascón responds that he takes note of the two requests and adds that, indeed, the ministerial order is being appealed, but that, when the Director of the Tax Management Department has commented that the personal income tax campaign has developed completely normally, He was referring to the monitoring of incidents that the Tax Agency carries out through the Taxpayer Defense Council, and in no case was he referring to the legal field.
Next, Mr. Rafael Gil March, representative of the General Council of Spanish Lawyers, takes the floor, pointing out that he wants to reiterate a request already made on other occasions in this Forum, which is that, when regulatory modifications are going to be published, or from another area, of certain importance for the groups they represent, it would be desirable for the Tax Agency to inform the members of this Forum.
The General Director answers that the competence in regulations does not belong to the Tax Agency and that, due to his professional experience in the General Directorate of Taxes, he can comment that there are occasions when in the processing phase of a regulatory project a point is reached. which the decision-making on its submission to the public information process is adopted at the last moment by the highest authorities and without the possibility, even, of informing other bodies of the Administration about the final text. However, Mr. Jesús Gascón points out that this issue will be studied jointly with the General Directorate of Taxes.
Next, Mr. Rafael Gil adds that it is not necessary for this Forum to be informed prior or simultaneously, but what he would appreciate is for it to be informed as soon as the Tax Agency became aware. On the other hand, it goes on to point out that, in order to make the bidirectionality of this communication channel effective, when the Tax Agency decides to publish a general criterion, it would be desirable for it to previously inform the tax professionals, so that they could make their contributions or clarify postures. Thus, he gives as an example the Note on the Interposition of Companies and points out that it is good, but that, in his opinion, there is a lack of information. Finally, it is worth highlighting that we must take advantage of the feedback that social collaborators can provide regarding any criteria that is going to be published.
Mr. Jesús Gascón responds that any action by the Tax Administration has enormous social and media significance, hence the general and informative nature of the aforementioned note. He adds that, however, to the extent that more technical issues are addressed, the Tax Agency agrees that the process is collaborative and that it works bilaterally, pointing out that the first thing to do in this area is to determine between all the questions that need to be clarified.
Mr. Antonio Ibarra López, representative of the Professional Association of Accounting and Tax Experts, takes the floor again, stating that, with due respect to Ms. Pilar Otero, in view of the preparation of the minutes of the present session in Regarding the votes on points 3 and 4 of the agenda, perhaps the mechanism should be clearly articulated that allows, on the one hand, to collect the pronouncements of the General Council of Colleges of Administrative Managers of Spain and, on the other, to comply with all the formal requirements. He adds that his association is very satisfied with the result and that, precisely for this reason, he does not want there to be any inconvenience in the approval of the minutes. On the other hand, Mr. Antonio Ibarra continues commenting on the problems that are being encountered in a certain administration of the AEAT. There is a widespread complaint, and not only among tax professionals, but also among the Tax Agency staff itself, regarding the actions of the administrator and the virulence with which he performs his duties.
Mr. Jesús Gascón comments that, precisely, the Codes of Good Practices provide mechanisms to channel this type of situation in which one of the parties is failing to comply with its commitments. He adds that he takes note of the issue. On the other hand, regarding the minutes, he addresses everyone present and comments that, if no one objects, it may be reflected in the minutes that the result of the vote was as follows: seven votes in favor, as well as that of the Tax Agency, one abstention and one vote against.
None of the attendees expressed opposition to the proposal.
Next, Mr. José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor again, stating that, first of all, he wants to congratulate all the members of the Forum for the approval of the Codes of Good practices. He goes on to point out that, after repeated requests to the Administration, it has finally been possible to domiciliate the payments of the declarations of the communities of assets. On the other hand, it reiterates the request that some mechanism be arbitrated that allows the Tax Agency to issue certificates of being up to date when there are deferrals, without the taxpayer having to go to an office and present receipt of the payment made. He adds that he does not understand how the bank cannot, in some way, inform the Administration that the payment has been made. Finally, he also wants to comment that, if the payment of a personal income tax self-assessment is direct debited and, for whatever reason, on the last day of the deadline the payment is not paid (due to lack of balance, wrong account...), the The taxpayer does not have a mechanism to be able to pay it that same day. Mr. José Castaño asks if in these cases it would not be possible to issue a type of payment letter that, with the same reference number as the self-assessment, would allow payment to be made.
Mr. Guillermo Barros Gallego, Director of the Collection Department, answers that, indeed, the Tax Agency is aware of these limitations and that, in collaboration with financial entities, it is working to find solutions that allow progress towards a model of more immediate information. He adds that transforming the architecture of the entire system is a complex task, but that, nevertheless, the issue is being studied in depth and it is possible that, in some cases, payment by card can be arbitrated.
Next, Mr. Joan Torres Torres, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, takes the floor again to remind those present that another request that is reiterated in all sessions of the plenary session is to be able to domiciliate the payment of the declarations until the last day of the deadline for their presentation.
Mr. Guillermo Barros points out that work is being done to ensure that the payment deadline is adjusted to the deadline for submitting the declaration and that, together with financial entities, possible solutions are being analyzed that allow the information to be available more immediately. .
Mr. Adolfo Jiménez Ramírez, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, then intervenes, pointing out that the Provincial Treasury has not only extended the deadline for quarterly declarations until the 25th, but also that the Direct debit can be made until the last day of the term.
The Director of the Collection Department points out that, apart from the fact that the amounts handled are not the same, in the common territory the relationship with the banking system is through a statute that grants them the status of collaborating entity. One of the characteristics of this collaboration is that once the deposit takes place in the Treasury bank account, there is no longer any possibility of rectification and, furthermore, this deposit is compared with the information that the banking entity has to send. He adds that, for this reason, the entity needs to carry out a whole series of verification processes that allow it to be sure that an individual action will not give rise to errors that could translate into a material loss for its entity.
Mr. Jesús Gascón takes the floor and indicates that on this issue the identity of interests with the Provincial Treasury is complete and adds that, fortunately, technological advances will contribute to reducing this type of incidents.
Next, Ms. Alicia Rodríguez Hitos, representative of the General Council of Official Colleges of Social Graduates of Spain, asks the Director of the Tax Management Department if it would be possible to modify the requirements notification system so that it would be disconnected on Fridays at midnight: 00 hours and it was not put into operation again until Monday.
Mr. Manuel Alfonso Castro Martínez, Director of the Tax IT Department, answers that the system operates continuously and that there is no programming, which implies that it cannot be stopped on weekends. He adds that, as is known to everyone, until 10 days have passed since the request was sent, the notification is not deemed to have been made. Likewise, there are also courtesy days, established, in principle, for the periods in which the taxpayer or his representative wishes to enjoy annual leave.
Ms. Alicia Rodríguez intervenes again to comment that, indeed, there are 10 days to open the email, but that when you receive a notice that you have received a notification, you can hardly wait until Monday to read it.
Mr. Jesús Gascón answers that these issues of reconciling personal and work life do not have an easy solution. However, in your opinion, there may be those who think differently and prefer to receive notifications throughout the weekend and not accumulate them for Monday.
Mr. José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor again and, returning to the issue of non-payment of a domiciled declaration, points out as a solution the possibility that, by accessing through the direct debit website, in some way, a link was added where a payment letter could be downloaded.
Mr. Guillermo Barros Gallego, Director of the Collection Department, responds that it is one of the options that are being studied and points out that it would have to be an irrevocable payment letter, so that the financial entity does not have any doubts regarding regarding the real and permanent income of money.
Given that no new interventions are made, the General Director of the Tax Agency thanks everyone for their attendance and participation and concludes the fifteenth session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Mrs. Rosa María Prieto del Rey
The President of the Forum
D. Jesús Gascón Catalán