Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Twelfth session - November 28, 2017
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON NOVEMBER 28, 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 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 Planning and Institutional Relations Service
Mr. Ángel Rodríguez Rodríguez
Deputy Director General of Coordination and Management - Collection Department
Mr. Miguel Lorenz Falomir
Deputy Director General of Management and Intervention of Excise Taxes – Department of Customs and II. USA
Mr. Vicente Cillero Martínez
Area Coordinator of the General Subdirectorate of Tax Techniques - Department of Tax Management
Mrs. Mercedes Jordán Valdizán
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
Lawyer of the Department of Legal Services of the Council
Mr. Gonzalo Antonio Arana Azparren
General Council of Colleges of Customs Agents and Commissioners
Chairman of the
Mr. Antonio Llobet de Pablo
Secretary of the Board
Mr. Manuel López Frías
General Council of Colleges of Administrative Managers of Spain
Council Lawyer
Mr. Nicolás Pérez Hernández
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
Mr. José Ruiz Sánchez
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
Chairperson
Mr. Joan Torres Torres
Deputy to Presidency
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
Member of the Board of Directors
Mr. Jesús Fernández-Bravo Pinto
Member of the Board of Directors
Mr. Luis del Amo Carbajo
Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals
Deputy Director General of External Communication – Planning and Institutional Relations Service
Mrs. María Dolores Carreño Beltrán
In Madrid, on November 28, 2017, the twelfth 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
- Opening by the General Director of the State Tax Administration Agency.
- Approval of the minutes of the session held on July 4, 2017.
- Information on the topics discussed in the working group.
- Approval of the Code of Good Practices for Tax Professionals.
- 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, points out the importance of this plenary session, since in it the final text of the Code of Good Practices for Tax Professionals, to which technical improvements derived from the observations provided by both the Tax Agency and the Associations and Colleges have been incorporated. Likewise, and with respect to the doubts that some representatives have raised, remember that this is an instrument of voluntary adhesion and that, in addition, it will be modified and perfected over time and will entail recognition and differentiation of the entities that adhere compared to those that don't. On the other hand, it communicates that point 5 of the agenda will report on the most important projects planned by the Tax Agency in the medium term.
The Director General continues and conveys to the Associations and Colleges that make up this Forum the renewal of the Tax Agency's commitment to it, having become an excellent channel of communication. He continues by pointing out that, in this sense and in development of this spirit of collaboration, during the second half of 2017 the working group of this Forum met on one occasion, on November 7, to discuss various topics that will be presented in a detailed in the third point of the agenda. The fundamental issue was the Cooperative Relationship, also analyzing the draft European Union Directive for tax intermediaries to provide information on cross-border tax planning in certain cases and the modifications in information returns planned for 2018.
II.- In development of the second point of the agenda , the President of the Forum gives the floor to Ms. Mª Dolores Carreño Beltrán, responsible of the Technical Secretariat of the Forum, who states that the minutes of the 11th plenary session were sent to the Associations and Colleges with the call for this meeting and that to date no observations have been received. He then addresses those present in case they wish to make any comments or observations. As they are not formulated, it declares that the minutes of the meeting of July 4, 2017 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. Ángel Rodríguez Rodríguez, Director of the Service of Planning and Institutional Relations, who explains that, as the Director General has already announced, the Working Group of this Forum met on November 7 and its activity was focused on the following topics:
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In the first item on the agenda, the topic of the cooperative relationship was discussed based on the draft Code of Good Practices of Associations and Colleges of Tax Professionals prepared, taking into account both the observations and comments received from the Associations and Colleges, such as the issues discussed at the previous meeting of the Working Group last June. Specifically:
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Specific mention has been made in the text of the Code to Customs Agents and Customs Representatives;
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The concept of “aggressive tax planning practices” has been qualified as those that illegally tend to avoid or reduce taxes;
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Respect for the limits imposed by the duty of professional secrecy in the information provided has been highlighted; and
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The possibility of creating a logo has been introduced that identifies Associations and Colleges of Tax Professionals, as well as tax intermediaries, that have adhered to the Code.
The meeting also highlighted the need for an improvement in the accession mechanism so that it was clear whether it affected the association or an associate. In relation to this point, Mr. Ángel Rodríguez points out that in the current wording of the draft it has been clarified.
Likewise, and in relation to the doubts raised by some Associations about the advantages that they could obtain in the event of adhering to the Code, the Tax Agency recalled its voluntary nature, which should be valued by each Association or College and its associates, and that it would also be open to other Associations and Colleges that were not part of the Forum. In any case, it would be a living document, which would be perfected and concretized, and which would imply recognition and differentiation with respect to those Associations and Colleges that did not adhere.
Next, the draft European Union Directive for tax intermediaries to provide information on cross-border tax planning in certain cases was discussed.
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In the second item on the agenda, the Deputy Director General of Tax Techniques reported on the changes planned for 2018 in the information returns:
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In Form 181 (Informative declaration of loans and credits, and financial operations related to real estate) the information derived from the reimbursement of interest due to cancellation of the floor clauses is modified, to differentiate the amounts that are taxed from those that are not.
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Form 187 (Informative declaration relating to income or capital gains obtained as a consequence of the transfers or redemptions of shares and participations of Collective Investment Institutions and the transfer of subscription rights) includes the sale of subscription rights acquired in the primary market, while the sale of subscription rights acquired in the secondary market for subsequent transmission is declared in form 198.
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In model 193 (Informative declaration on withholdings and income on account of personal income tax on certain income from movable capital) technical modifications are introduced to differentiate the income that must be integrated into the General Tax Base and the that go to the Savings Tax Base.
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The deadlines for submitting forms 171, 184 and 345 are anticipated in January of each year, coming into force in 2018. Finally, the deadline for submitting form 347 is anticipated in January, but its entry into force is moved to 2019 (with respect to operations carried out in 2018).
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Form 190 is modified to include all amounts paid to the same recipient for scholarships exempt from article 7.j) of the Personal Income Tax Law, even if their amount does not exceed 3,000 euros, thus combining in a single declaration model informative about this type of exempt income.
Regarding modifications in other declarations, in form 030 a section of telephone numbers and electronic addresses is created to receive informative notices, and in forms 036 and 037 specific fields are enabled to communicate successors when declaring withdrawal from the Census of Entrepreneurs, Professionals and Retainers.
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The Director of the Planning and Institutional Relations Service continues his presentation by pointing out that, in relation to the Code of Good Practices for Tax Professionals, it was also commented at the meeting that, after its approval, the Code would have to be complemented, in a manner that issues were defined such as, among others, the consequences of serious and repeated non-compliance and the definition with greater precision of the accession mechanisms. In this sense, Mr. Ángel Rodríguez proposes that companies send the Tax Agency the issues that they consider priority in order to begin this work in the month of February 2018.
IV.- In development of the fourth point of the agenda , “Approval of the Code of Good Practices for Tax Professionals”, the President begins his presentation pointing out that this Forum was born in 2011 with the objective of creating a meeting place where Associations and Colleges of Tax Professionals and representatives of the Tax Agency could debate suggestions and proposals, advancing social collaboration, reinforcing legal security in the relationship between taxpayers and advisors and the Tax Agency and making explicit everyone's commitment to the prevention and fight against tax fraud. Mr. Santiago Menéndez continues by pointing out that the Code that is intended to be approved in today's plenary session represents further progress in strengthening a relationship that has been gaining fluidity and that, without a doubt, will bring great benefits to both parties. He adds that the objective of the Code is to improve, together, the application of our tax system, making effective principles as important as legal certainty, trust and mutual agreement. Furthermore, the Code implies the assumption of principles that must govern the relationship between both parties and commitments that make these principles effective. Thus, both the Professional Associations and Colleges and the fiscal intermediaries that comprise them will assume commitments to transparency, responsibility and deontology in the development of their functions. For its part, the Tax Agency will undertake to guarantee the maintenance of a permanent communication channel that makes it possible to offer legal criteria that provide legal security and certainty. Mr. Santiago Menéndez continues by reiterating that the Code is a voluntary instrument, with respect to which each Association or College and its associates will have to assess their adherence to it, with plans to open it to other Associations and Colleges that are not part of the Forum. . He adds that the Code of Good Practices must serve as the basis of the cooperative relationship and that it must be developed and concretized with mutual effort.
Next, the General Director of the Tax Agency addresses the attendees to, before proceeding to approve the Code, expressly thank the work and effort developed in recent months by all the members of this Forum, which will mark the beginning of a new stage in the collaboration between both parties. He adds that he understands that the text of the agreed Code of Good Practices for Tax Professionals, and without prejudice to subsequent developments, is to the satisfaction of the majority of the participants in this Plenary.
Next, Mr. Santiago Menéndez submits the Code of Good Practices for Tax Professionals to the Plenary vote, indicating that whoever wishes may present their objections or suggestions.
Mr. Luis del Amo, representative of REAF – REGAF, takes the floor and explains that the group he represents needs to carry out an internal debate process before approving the Code, since they must analyze whether their deontological codes are adapted to its content. .
Next, Ms. Helena Pujalte, representative of AEDAF, intervenes, who points out that her objections are along the same lines as what was stated by Mr. Luis del Amo, but that, in addition, the final wording of the text in some points does not seem the desirable. He continues by stating that his Association provided a series of corrections that, for the most part, have been incorporated into the final text of the Code, for which he is grateful to the Tax Agency, but that, nevertheless, some issues, which in his opinion are important, are not addressed. has collected. He points out that, due to the above, they cannot approve the Code.
Ms. Raquel Cobos Casero, representative of GESAF, takes the floor and explains that her Association abstains because they have not had material time to obtain authorization from its Executive Council.
Mr. Ángel Rodríguez then intervenes to comment that, without prejudice to the observations made by the speakers, it is necessary to differentiate what is the approval of the Code, taking into account that its content will be complemented by the work of everyone, from what would be a future accession, which would be voluntary and for which, logically, reflection may be necessary.
Mrs. Helena Pujalte intervenes again, to clarify that it is only one of the suggestions they made and that it has not been included in the text, which prevents them from approving the Code in its current wording, since it concerns them.
Next, Mr. Santiago Menéndez submits the Code of Good Practices for Tax Professionals to the Plenary vote, obtaining the favorable vote of the majority, with GESAF abstaining and AEDAF and REAF-REGAF voting against.
Next, the General Director of the Tax Agency opens a session of interventions.
Ms. Helena Pujalte takes the floor to indicate that the point with which they disagree is in section “II. PRINCIPLES AND COMMITMENTS”, where in its second paragraph it says verbatim “(…) In this sense it is interesting that, through their Associations and Colleges of Professionals, fiscal intermediaries assume commitments such as those of transparency, responsibility and deontology in the development of its functions, directing its activity to the consideration of compliance with the corresponding tax obligations by taxpayers as one more aspect in the design and accounting representation of economic operations and rejecting potentially illicit approaches to minimizing the tax cost by part of their clients. (…) ”. He points out that his Association had suggested the elimination of the word “illicit” and that what has happened is that in the final text not only has it not been eliminated, but “potentially” has been added, resulting in a wording that seems interpretable to them. His proposal had been “… and rejecting approaches to minimize the fiscal cost by his clients. ”
Next, the President of the Forum asks the REAF representatives if their objection is the same as that raised by AEDAF.
Mr. Luis del Amo answers that they do not want to put their associates in the position of having to verify a series of data from their clients that they are not clear about what they are and that, furthermore, those who decide not to join so as not to commit to carrying out verifications, in some way, they are identified by not appearing on the list of adherents to the Code. He clarifies that his objections are not to the wording of the text.
The Director General of the AEAT intervenes again and points out that the cooperative relationship, understood in a generic way, is a necessary future path in which the work of social partners as representatives of taxpayers is extremely important in all aspects, both control and of assistance and help. It goes on to indicate that the Code represents for the Tax Agency a firm commitment to transparency and coordination of criteria in all territorial areas of action, promoting greater legal certainty. Furthermore, it is a permanent commitment over time, so that incidents or conflicts that arise are resolved for the most part through the communication channels that are established. He continues by pointing out that, when he took over the management of the Tax Agency, he thought that it was the Administration that was going to put up greater resistance to the changes in the cooperative relationship and that, however, what he has found is little external help in this work. For this reason, it is grateful for its support to the Associations and Colleges that see in the Code of Good Practices for Professionals a way to advance in a cooperative relationship. Likewise, it indicates that it is a matter that is difficult to explain in the media, so all progress, whether in this area or in that of the Large Business Forum, must be done in a regulated manner, in writing and with the greatest possible transparency, in so that doubts are not generated regarding the actions of the Administration. He continues by commenting that, as a consequence of new technologies and the advances of globalization, the amount of information handled by the Administration, taxpayers and tax advisors has increased and, as a consequence, the cooperative relationship is postulated as the best way to try prevent conflicts that could arise in the interpretation of facts and regulations, before incidents occur, which means greater legal certainty and provides confidence to economic activity, always remaining, of course, the possibility of going to court in case of discrepancies. Therefore, moving forward in a cooperative relationship implies an increase in transparency, legal certainty and coordination of the criteria applied by the Administration, which may or may not be shared and, in this case, challenged in court.
V.- In development of the fifth point of the agenda , the President of the Forum indicates that he wants to briefly present the strategic planning of the Tax Agency to medium term, 3 or 4 years, and points out that social collaborators can play a very important role in it. It begins by indicating that the Immediate Supply of Information (SII) has meant for the Tax Agency a new form of relationship with the taxpayer, much more flexible, transparent and mediated. He adds that its implementation has been difficult, but, even so, there has been a saving of 10 million euros per year. He goes on to indicate that the Tax Agency is aware that changes are costly, even if their advantages are explained and appreciated, and that it has meant a significant effort for companies that have also had to rethink their billing processes, accounting, internal communication, but, finally, they have been able to verify that this rethinking of their internal processes has resulted in greater efficiency in the management of their resources. Therefore, it has been very gratifying that in the last plenary session of the Large Business Forum that was held on the 21st, entities that were very reluctant to implement the SII have expressly congratulated the Department of Tax Management for the flexibility, adaptability and support mechanisms with which the implementation of the new system has been developed. Thus, one of the strategic lines that will be addressed in the medium term will be a change in the relationship between the Administration and the taxpayer, either directly or through their representative, and making assistance and help more flexible, more mediate and more direct and, fundamentally, through three channels:
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Continue improving the services offered by the Tax Agency website through artificial intelligence. These are virtual assistants who, through a question and answer mechanism, guide the taxpayer in an agile and friendly way until they find the information they are looking for, in a longer schedule than that which can be provided by telephone or in-person assistance in a dependence on the Administration, which in personal terms means greater time efficiency.
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Reduce the need for taxpayers or their representatives to go to the Tax Agency offices for their procedures. To this end, in addition to artificial intelligence, further development of assistance through telephone platforms that avoid travel and, consequently, also saves time is being studied.
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It is being studied to implement a more direct, agile and flexible care and assistance procedure for social collaborators who adhere to the Code of Good Practices.
Next, the General Director of the Tax Agency points out that another of the medium-term strategic plans is to develop a change of mentality in the media and social perception of the fight against tax fraud, explaining how this activity is carried out. At this time it is measured by quantitative results and, in this regard, it must be noted that, although the current figures refer to the years of greatest economic crisis, the results have been the best in the history of the institution, and that have been achieved with a smaller number of troops. Mr. Santiago Menéndez reiterates that the fight against fraud is currently measured by the income obtained or by the reduction in refunds that are made, that is, results are measured that do not discriminate whether, for example, they are a consequence of a liquidation carried out on a large company due to disparity with the Administration in the application of a criterion or consequence of an investigation that culminates in the emergence of an underground economy. Thus, beyond the numerical data, the Tax Agency intends to carry out informative work on how to fight against tax fraud, explaining the causes that motivate the inclusion in the inspection plans of certain sectors of activity, such as companies that have businesses in tax havens, taxpayers who may have corporate networks aimed at the opacity of their assets or income, aggressive tax planning, etc. That is to say, it is about explaining the inspection and control activities since a liquidation due to an interpretative issue is not the same as that derived from an investigation aimed at uncovering assets that until now were opaque to the Administration.
The President of the Forum continues by pointing out that currently it is difficult to separate when an activity of the Tax Agency is assistance and help or control. For example, the SII has been a project in which assistance and help have been combined with control. It provides a significant amount of information that allows control activities to be automated, so that more resources can also be allocated to other actions. Along these same lines are the modifications in the deadlines for submitting certain informative statements already mentioned in this meeting. The idea is that the Tax Agency can have the information as soon as possible since it has an impact on other campaigns, such as personal income tax. If you want to advance this campaign and improve the quality of the services provided, it is necessary to have the information included in the informative statements.
To conclude, Mr. Santiago Menéndez reiterates what has already been said that one of the medium-term objectives will be the transformation of the way the Tax Agency relates to taxpayers, where the cooperative relationship will have a very important role and encourages Associations and Colleges that still do not see this path very clearly as a means of advancing transparency and legal security, to reflect on the matter.
The General Director then opens a speaking session.
Firstly, Mr. Antonio Llobet, representative of the General Council of Associations of Customs Agents and Commissioners, asks if the Administration is working on a future anti-fraud law.
Mr. Santiago Menéndez takes the floor again and answers that at this time there is no specific project to combat fraud. He continues by commenting that, in addition, the current parliamentary situation requires consensus to move forward with any regulatory project. He adds that, on the other hand, some of the projects that he discussed in this session will indeed require regulatory development, but that they are more oriented towards compliant taxpayers and achieving changes in the relationship with taxpayers so that it is faster. , flexible and closer to the moment of carrying out the economic activity.
Next, Mr. Antonio Llobet explains that the group he represents has been demanding a customs law for some time since in matters of tax collection they see a disconnection between the Union Customs Code (CAU) and the General Tax Law. Ask if there is any progress on this issue.
Mr. Vicente Cillero Martínez, Deputy Director General of Management and Intervention of II, takes the floor. Excise Duties of the Department of Customs and Excise Taxes, and reports that work is being done on adapting the CAU to Spanish regulations but that, at the moment, it has not been finalized.
Mr. José Ruiz Sánchez, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor and explains that social collaborators are very sensitive to the fight against tax fraud and the underground economy, since it is an issue that , like the rest of society, it affects them directly. He adds that he is fine with the controls that are carried out computerized by cross-checking data, but that, nevertheless, he would like to know if the Tax Agency also carries out field work.
Mr. Santiago Menéndez intervenes again and points out that the problem with the Tax Agency's activity in the fight against fraud is that, as a consequence of article 95 of the General Tax Law, information related to a specific taxpayer cannot be provided. Therefore, if, for example, a news item appears in the press, no explanations can be given about the actions carried out during the entire procedure, which does not transcend the different nature of the activities that have been carried out. He adds that the National Fraud Investigation Office carries out investigative tasks outside of automated ones and has very diverse sources of information, from complaints to field tasks, where many entries and records are produced with judicial authorization, as a result of an intense prior work that provides consistency to the inspection action.
Next, Mr. José Ruiz Sánchez intervenes again, who requests accreditation as such for social collaborators that allows them, especially in certain times when they have to go to the Tax Agency offices very frequently, more direct access and quickly so that it doesn't waste so much time. He adds that he is referring to accreditation such as that which exists, for example, at the entrances to the Courts.
Mr. Santiago Menéndez takes the floor and states that he takes note of the request and that the issue will be studied.
Next, the President of the Forum addresses those present in case anyone wants to make any further considerations. With no further demonstrations being held, he thanks everyone for their attendance and participation, and concludes the twelfth 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