Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Thirteenth session - July 3, 2018
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON JULY 3, 2018
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
D. Rufino de la Rosa Cordón
Director of the Department of Financial and Tax Inspection
Mr. Luis Mª Sánchez González
Director of the Collection Department
Mr. Guillermo Barros Gallego
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
Mrs. Rosa María Prieto del Rey
Treasury Inspector of the General Subdirectorate of Management and Intervention of II. Excise Duties – Customs Department and II. Excise Duties
Mrs. María Sánchez-Cervera Valdés
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Director of the Studies Office
Mrs. Lucía Torrejón Sanz
Member Responsible for Studies and Research
Mr. Javier Gómez Taboada
Professional Association of Accounting and Tax Experts of Spain
Madrid Delegate
Mr. José Antonio Fernández García-Moreno
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
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
Vice President of the Board of Directors
Mr. Miguel Ángel Ruiz Ayuso
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 July 3, 2018, the thirteenth 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 November 28, 2017.
- Code of Good Practices for Tax Professionals: improvement proposals.
- Provisional balance of the Personal Income Tax 2017 campaign.
- Other considerations, requests and questions.
1. Opening by the General Director of the State Tax Administration Agency.
The session opens with Mr. Jesús Gascón Catalán, General Director of the State Tax Administration Agency and President of the Forum of Associations and Colleges of Tax Professionals, who, after welcoming and thanking everyone present for their attendance, apologizes for not being present. was able to contact each of the attendees prior to the plenary session, while expressing its entire disposition to the Associations and Colleges represented in the Forum. He then points out that what is important is not the people but the Institutions and, in this sense, he indicates that the Tax Agency committed itself more than a decade ago to cooperative mechanisms, aligning itself with the most advanced countries of the European Union and the OECD , this being the line of work that will continue to be promoted. He continues by pointing out that the relationship between the Tax Administration and taxpayers, as well as with the professionals who represent them, has to be fluid, bidirectional and with an increasingly greater degree of trust, and this Forum can serve as a channel for achieving this new relationship model. Mr. Jesús Gascón adds that change is not optional and that the Administration has to move forward, since continuous transformations occur in society, and must work to face new challenges such as the transposition of the DAC6 or the modifications in VAT . Likewise, progress must be made in the development of cooperation mechanisms that reinforce legal certainty, with the role of tax professionals being key in these works. Finally, he proposes opening a round of interventions so that attendees can make their comments.
Mr. José Ruiz Sánchez, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor and, after congratulating the Director General on his appointment, expresses his interest in continuing to have close collaboration between both parties. He goes on to point out that tax professionals need to be listened to, since in their daily work they maintain a very direct relationship with the Administration, being able to provide solutions to problems that they sometimes encounter, which would benefit their clients and, therefore, therefore, of the Administration and of the tax professionals themselves.
Mr. Jesús Gascón intervenes to point out that in terms of cooperative relations, progress will continue along the same lines as his predecessors have done, since it is an institutional objective of the Tax Agency, regardless of the person who directs it.
Mr. José Castaño Semitiel, also representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor, indicating that social collaborators want to take advantage of the opportunity that the Forum offers them to address matters of interest to them and reiterates the request to tell with representatives of the General Directorate of Taxes in it.
In relation to this request, the Director General of the Tax Agency points out that, although this Forum is focused on the Tax Administration, there is no problem with the General Directorate of Taxes being able to participate in a working group.
Ms. Raquel Cobos Casero, representative of the Cabinet of Administrative Managers and Tax Advisors (GESAF), takes the floor and then Ms. Pilar Otero Moar, representative of the General Council of Colleges of Administrative Managers of Spain who, after congratulating Mr. Jesús Gascón, due to his recent appointment, joins the requests made by his colleagues, pointing out the need for their proposals to be analyzed and taken into account.
Next, Mr. Miguel Ángel Ruiz Ayuso, representative of the General Registry of Tax Advisors and the Registry of Tax Advisory Economists (REAF – REGAF), intervenes, who, after congratulating the Director General on his appointment, offers the collaboration of the organization he represents. to enhance the activity of the working groups, advance the problems that daily practice presents to them and promote bilaterality in relations with the Administration.
Mr. Joan Torres Torres, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors (FETTAF), takes the floor, who joins what was previously stated by his colleagues and highlights the need for a good relationship between professionals. tax authorities and the Tax Agency, as well as the possibility of it acting as spokesperson before the Ministry or other bodies of the Administration and even before the Cortes, to convey its concerns.
Mr. Jesús Gascón intervenes to state that, with certainty, they will find meeting points on issues such as legal certainty, simplification of the tax system, etc., as these are common concerns, because what constitutes a burden for the taxpayer and for the professionals who advise him, it is often also the case for the Administration itself.
Mr. José Luis Carreras Torres, also a representative of FETTAF, then intervenes, who adheres to what was already commented in the previous interventions.
Mr. Manuel López Frías, representative of the General Council of Customs Agents and Commission Agents, takes the floor and, after reiterating his congratulations to the new Director, explains that since their association they have always considered themselves collaborators of the Administration and consider this Forum of utmost importance. , since a list of tax professionals from this country are present, where they can be heard and their proposals taken into account.
Mr. Jesús Gascón intervened to indicate that the customs field is a good example of the need to combine controls with trade facilitation. The Tax Agency has to guarantee compliance with tax obligations, but without affecting the normal development of its economic activity, and this is where meeting points must be sought, extending the customs model to other areas.
Mr. José Antonio Fernández García-Moreno, representative of the Professional Association of Accounting and Tax Experts (AECE), takes the floor, adding to what has already been discussed in previous interventions.
Next, Mr. Javier Gómez Taboada, representative of the Spanish Association of Tax Advisors (AEDAF), intervenes, who subscribes to what his colleagues said and adds that his Association considers that it is important to take advantage of the Forum for a better understanding of both parties and highlights the firm and proven commitment of all the Associations and Colleges represented with professionalism in the exercise of tax advice. He continues by pointing out that, as the first applicators of the tax system, they reject fraud and fight it by doing necessary and daily pedagogical work with their clients, which is why they support the Tax Agency in this task. On the other hand, Mr. Javier Gómez points out that the desirable cooperation is necessarily built between two parties, the Tax Agency and the advisors, these as representatives of the taxpayers, with mutual trust being necessary to achieve a fruitful relationship. Next, the AEDAF representative briefly comments on some relevant cases in the tax field that have occurred in recent times and that he considers paradigmatic:
- The Supreme Court, with the new cassation appeal regime, has denounced various administrative practices that have been disregarding judicial interpretations, some of them issued by the Supreme Court itself.
- The members of the Central Economic Administrative Court have been in office for almost a year.
- The Tax Agency loses one out of every two lawsuits before the Economic-Administrative Courts or the Courts of Justice and this in a country where, by legal imperative, administrative activity is endowed with a presumption of legality, certainty and validity.
- Spain has received various blows from the European Union in tax matters, without this having had any special consequences.
- Last May, thirty-five professors of tax law denounced that the tax scenario in Spain has meant the degradation of the citizen to a subject.
Mr. Jesús Gascón takes the floor to point out that, indeed, what it is about is highlighting the problems that arise to seek solutions. He continues his intervention by positively assessing the existence of a new appeal before the Supreme Court that rectifies or ratifies the criteria of the Tax Agency, although it would be desirable for the process to end sooner, with clearer rules and more agile resolution procedures. Mr. Jesús Gascón adds that litigation is an issue of special concern, since the fact that resolutions contrary to the criteria of the Tax Agency are produced means that the Administration's actions have not been desirable. Regarding the figures, Mr. Jesús Gascón indicates that, at the moment, one in every three files that reach the Courts are annulled. Although it is true that the statistics give a higher figure, this is because there are claims that come from other bodies and other taxes, especially those transferred, which have a very high level of conflict, which distorts the figures. However, and regardless of the statistics, it is a fact that there is a high level of litigation with a significant number of rulings against the Tax Agency that should be avoided, for which a lot of dialogue is necessary. Finally, the Director General expresses his gratitude for the collaboration shown by professionals in this task.
2. Approval of the minutes of the session held on November 28, 2017.
The President of the Forum gives the floor to Ms. Mª Dolores Carreño Beltrán, responsible for the Technical Secretariat of the Forum, who states that the minutes of the 12th plenary session were sent to the Associations and Colleges in order for them to send their comments to the same. GESAF sent observations that were incorporated into the text and communicated to the rest of the participants in this Forum. For its part, AEDAF reported that it had objections to the wording of the minutes, although they would be presented in Plenary. Next, give the floor to the representatives of AEDAF.
Mr. Javier Gómez Taboada takes the floor and begins his presentation by explaining that his Association reserved the right to make its observations public until the holding of this Plenary Session because they transcend the drafting of the minutes themselves and even affect another point on the agenda. He continues by commenting that, as far as the minutes are concerned, AEDAF's objection is to point IV, where it literally says “ Next, Mr. Santiago Menéndez, submits the Code of Good Practices of Tax Professionals, being approved by the majority, with GESAF abstaining and AEDAF and REAF-REGAF voting against. Thus, the President of the Forum declares that the Code of Good Practices for Tax Professionals is approved .” Mr. Javier Gómez Taboada adds that the rules of operation of the Forum in section III.1.7 provide that “ The agreements will always be adopted by consensus among those attending the Plenary meetings ” and that The RAE dictionary defines consensus as “ agreement produced by consent between all members of a group ”, so AEDAF understands that the Code of Good Practices could not be approved, since There were two associations that voted against. For all these reasons, AEDAF expresses its opposition to the drafting of the minutes in these terms, refusing its approval and requesting that these reasons be incorporated into the minutes of the 13th session.
Next, Mr. Miguel Ángel Ruiz Ayuso, representative of REGAF-REAF, intervenes to point out that the Registry of Economists shares the opinion of AEDAF, adhering to its proposal.
Mr. Manuel López Frías then takes the floor and indicates that in the Working Group there have been numerous versions of the text of the Code, in which the observations proposed by the associations have been collected, arriving at a document with which the majority agrees and, therefore, it was put to a vote, so that it could be recorded.
At this point, several meeting participants give their opinion on the term “consensus” and the meaning with which, in their respective opinions, it was included in the operating rules of the Forum.
Next, the Director of the Planning and Institutional Relations Service intervenes, who indicates that “consensus” is a diffuse term since it is not a legal concept, but that, since it is included in the operating rules, it will have to be adhered to. For this reason, the text of the minutes of the 12th plenary session will be modified.
Next, Mr. Jesús Gascón takes the floor to indicate that, in his opinion, on an issue of this importance, a good image would not be conveyed if the Code were not approved by consensus, understood as unanimity. Although, looking to the future, mechanisms of reinforced cooperation and approval by simple or qualified majority of certain issues could be proposed, as the European Union itself has done, maintaining, however, the need for consensus on nuclear issues. Mr. Jesús Gascón continues his intervention by stating that it is important that the Associations that do not agree with the Code convey their observations, so that the desirable unanimity can be obtained.
Mr. Javier Gómez takes the floor and points out that AEDAF's opposition to the Code of Good Practices is an amendment to the entirety and his arguments are the following:
- The operating rules of this Forum provide that the agreements adopted will have no binding legal effects, which is why they do not consider the Forum an appropriate instrument to arbitrate a relationship that will generate rights and obligations.
- The establishment of a relationship between the Tax Agency and the advisors, of the nature that is intended, should be developed in another area that, among other aspects, could even include the regulation of the exercise of tax advice in Spain.
- A manifest inequity can be seen in the text between the commitments required of tax advisors and those assumed by the Tax Agency.
- The so-called collaborative spirit is not implemented with the approval of a Code, but, first of all, it is necessary to generate an adequate environment of mutual trust, this being not precisely the scenario in which they find themselves in the development of their activity.
- The transposition of the DAC6 seems the ideal opportunity to arbitrate the scenario in which to develop tax advice under parameters of trust and security. They consider that doing so now, through the Code, is an unnecessary and hasty anticipation of a debate that will undoubtedly have to be addressed.
Next, Mr. Miguel Ángel Ruiz Ayuso intervenes, pointing out that in his entity they do not have a position as clear as that expressed by the representative of AEDAF, since, within his organization, a process of reflection on the Code, assessing the content with which they agree and with which they could approve the text.
Mr. Manuel López Frías then intervenes who, addressing the representative of AEDAF, points out that the arguments presented were not, however, expressed in the meetings held in recent years in relation to the Code, and adds that, in his opinion, the position of AEDAF would mean starting over from the beginning.
Next, Mr. Joan Torres takes the floor, who shares what was stated by Mr. Manuel López Frías. He adds that, if the operating rules establish consensus, there will have to be one, but, since the majority is in agreement, he does not consider that there is a sufficient reason to paralyze the approval of the Code. On the other hand, Mr. Joan Torres points out that, in the 12th plenary session, the representative of AEDAF voted against the approval of the text due to some definitions included in it that, however, were not presented in today's session. .
Mr. Manuel López Frías intervenes again to add that Spain has to move forward in terms of cooperative relations and the Code of Good Practices represents an opportunity for dialogue between social partners and the Administration, since it is a living text that will be perfected. among all. It also represents a framework where tax professionals will be able to present various aspects of their activity, which is why they reiterate their disagreement with the paralysis of the Code.
Mr. José Ruiz Sánchez, representative of the General Council of Official Colleges of Social Graduates of Spain, then takes the floor to reiterate the conformity of his organization with the text of the Code of Good Practices.
Mr. Jesús Gascón takes the floor, making a brief reflection on the Code of Good Practices approved within the Large Companies Forum, pointing out that, in this case, a framework document was approved with a certain level of commitments and based on There, other mechanisms for the development of the cooperative model have been created. He continues by pointing out that currently the number of adhesions is around 135 entities, which means that there are many entities that have not subscribed to the Code, but there are also many others that have shown a higher level of commitment by presenting the so-called “Annual Transparency Report”. Fiscal". To conclude, Mr. Jesús Gascón proposes developing in this Forum a similar model, with a modular structure. To do this, it would be necessary to identify which part of the current text would be acceptable to all members of the Forum and, from there, advance a model where each person could place themselves in the module they consider most appropriate.
Mr. Miguel Ángel Ruiz Ayuso takes the floor to express that REAF – REGAF agrees with said proposal.
Next, Mr. Manuel López Frías intervenes, showing his agreement with the current text and clarifying that, as a Professional Association, they have an individualized Code of Good Practices. He adds that it is necessary to move forward and while it is true that the current text of the Code of Good Practices can be improved, it is necessary to have a starting point.
Mr. Jesús Gascón then takes the floor, who, in relation to what was stated by Mr. Manuel López Frías, adds that, precisely, the fact that all organizations have an internal code of conduct is indicative that it is possible to find a lowest common denominator that can be captured in a document. On the other hand, it indicates that the Tax Agency is open to receiving proposals in relation to the commitments that each Association or College would assume, in order to achieve a minimum consensus and from there move forward through a modular system. In this sense, it requests that the proposals considered appropriate be sent to the Tax Agency, and proposes, if necessary, to call an extraordinary plenary session to close this minimum agreement.
Mr. Manuel López Frías takes the floor again to remember that, previously, it was stated in the Forum that adhesion to the Code would mean positive advances for all the groups represented here, highlighting the commitment of the Tax Agency to grant more direct avenues in the appointment system for the processing of your administrative procedures.
Next, Ms. Lucía Torrejón Sanz intervenes, stating that she has just joined AEDAF, as Director of the Studies Office, this being the first time she has attended a session of this Forum. She is surprised that groups as different as Customs Agents and Commission Agents and tax advisors are represented, and adds that, as a former employee in the Tax Administration, it is very difficult to understand the work carried out by tax advisors, since that the Administration has a highly compartmentalized activity in different bodies, while the entire action falls on the tax advisor. On the other hand, Ms. Lucía Torrejón Sanz shows her agreement with the Director General's proposal regarding establishing a modular system.
At this point, Mr. Jesús Gascón takes the floor to state that, precisely, plurality is what enriches the Forum and that is why different professional fields are represented, all of them legitimate and that have the recognition of the Tax Agency. He adds that this is one of the reasons why he is in favor of a Code with a modular system, since the priorities of the different groups may not coincide. On the other hand, the President of the Forum points out that any cooperative mechanism that is adopted has to provide some advantage for those who assume it and that the Tax Agency is also willing to assume specific commitments that facilitate the activity of social collaborators, such as the most direct route mentioned in the appointment service.
Next, Mr. Manuel López Frías intervenes to clarify that Customs Agents are also tax professionals and adds that the customs declaration is, in fact, one of the most complicated tax declarations.
Mr. Jesús Gascón takes the floor again to clarify that when article 103 of Law 31/1990 states that the Tax Agency is responsible for the effective application of the state tax and customs system, it does not mean that the customs system is not tributary, but it is not state, since it is European.
Next, the Director of the Planning and Institutional Relations Service intervenes who, in relation to the Code of Good Practices, proposes that, to specify and organize the upcoming work, the Technical Secretariat sends an email to all organizations so that they can inform within a certain period of the minimum content that they would be willing to assume.
3. Code of Good Practices for Tax Professionals: improvement proposals.
At this point on the agenda, Mr. Jesús Gascón gives the floor again to Ms. Rosa María Prieto to comment on the main topics that were discussed at the meeting of the Working Group held on May 17.
The Director of the Planning and Institutional Relations Service begins her presentation by pointing out that two issues were fundamentally discussed in the Working Group: the Code of Good Practices and certain modifications and technical improvements that the Tax Agency is working on. Regarding the Code of Good Practices, an improved version was analyzed that included the contributions made by some associations, mainly AEDAF and REAF, considering that, with these improvements, there was practically a consensus, however, as has become evident in this session , It is not like this. It also indicates that this improved text of the Code will be the one that the Technical Secretariat sends to the associations to decide on the minimum content that they would be willing to assume. Regarding the second question, Ms. Rosa María Prieto summarizes the main modifications and functional improvements that were presented by the Deputy Director General of Tax Techniques, highlighting the following:
- Regarding the Corporate Tax, the advance in the publication compared to previous years of the Ministerial Order and the manual on the Tax Agency's website was commented, and information was provided on the improvements that the Tax Agency is working on for the adaptation of the tax declaration model to the format that is becoming widespread, that is, presentation by form.
- Related to the presentation of informative returns, the improvements in the taxpayer identification system were discussed, raising the level of demand regarding the correctness of the data provided for next year.
Ms. Rosa María Prieto also presents the general complaint of the associations regarding the advancement of the presentation of the informative declarations, making them coincide with that of other declarations, especially that of model 347.
In relation to this last section, the Director of the Planning and Institutional Relations Service informs that it is planned to advance the start date of the 2019 personal income tax campaign, this being the main reason why it is necessary to have reliable and correct data with greater advance notice. He continues by inviting those present to use the help tool available on the Tax Agency's website so that they can carry out tests and adapt to the new level of demand for identification data. Finally, in relation to model 347, Ms. Rosa María Prieto comments that, although next year it is scheduled to be presented in January, the Tax Agency will study whether there is any possibility of improvement.
4. Provisional balance of the 2017 personal income tax campaign.
Mr. Jesús Gascón Catalán gives the floor to Mr. Rufino de la Rosa Cordón, Director of the Tax Management Department, who begins his presentation by clarifying that the data shown is provisional since information can still be sent by financial entities.
Mr. Rufino de la Rosa continues indicating the main novelties of this personal income tax campaign:
- Temporary advance of some assistance services (tax data, new mobile portal...).
- Consolidation of Renta Web as the only service for preparing declarations for the Tax Agency.
- Improvements in the visualization, data download and use of the application, as well as in the presentation with an improved interface.
- New app from the Tax Agency for 2017 Income services.
- Extension of telephone service through “outgoing calls” from the beginning of the campaign.
Based on a presentation, Mr. Rufino de la Rosa shows the attendees the results related to the presentation of personal income tax returns, concluding that, until the end of May, there is a considerable increase in the presentation of returns with respect to previous years. . Likewise, he highlights that the great challenge from a media and technological point of view of this campaign has been the launch of the app of the Tax Agency which, in his opinion, has had very good results .
Regarding the main results of filing declarations, the following stand out:
- Assistance and help services: More than sixteen million users have been served, with the reference number being the most used form of access, with more than thirteen and a half million taxpayers, followed by the electronic certificate (around one million seven hundred thousand).
- REINDEER: There have been more than 22 million applications, of which around 20 and a half million have been made through box 450 of the personal income tax return for the 2016 financial year.
- Statements submitted: 19,732,699 declarations have been submitted, which represents an increase of 1.73% compared to the previous year.
- Declarations submitted to enter: There has been an increase of 9.04%, in line with forecasts, although the amount received has been higher than expected, increasing by around 15% compared to the previous year.
- Declarations presented to be returned: There has been a small decrease compared to the previous year (0.48%), although the expected rate was greater, around 2%. Regarding the amount requested, it has also been higher than expected, with an increase of 0.15%.
- Net campaign results: This section is where there has been the least variation with respect to the forecasts, producing for the first time a positive result of 116 million euros.
- Refunds paid at the end of the campaign: This year there has been greater flexibility in the execution of refund requests with an increase of 0.29%, with an amount that has also increased by 1.59%.
Regarding the forms of presentation of the declarations, Mr. Rufino de la Rosa points out that the Internet has been the predominant means with almost 87% and more than 17 million declarations. Those presented by Intranet have suffered a decrease of 9.45%, while those submitted by telephone, mainly due to the extension of the “We CALL YOU Plan”, have increased by almost 83%. However, it clarifies that in approximately 60% of the telephone calls the taxpayer was helped to prepare the declaration, although in the end it was decided to present it by another means.
Mr. Rufino de la Rosa continues his intervention highlighting that the declarations presented on paper in the offices of the Tax Agency have been 29,481, with a decrease of 36.77% and in financial entities, 140,862, with a decrease compared to the previous year of More than 50 %. He adds that these figures reflect the taxpayer's tendency to use electronic media to a greater extent due to both the personal development of the citizen himself and the improvement of the Tax Agency's telematic services.
Regarding the tax information telephone service for the income campaign, he comments that the figures have remained at similar levels to those of last year in relation to the calls answered, although it should be noted that the month in which the most demand was This service was in April due to the advance in the availability of tax data.
Mr. Rufino de la Rosa continues by reiterating that the most notable novelty has been the possibility of submitting the personal income tax return via mobile phone, using the app of the Tax Agency. There have been almost 200,000 declarations presented in this way, which, in his opinion, is a very positive result.
Finally, Mr. Rufino de la Rosa highlights the fact that taxpayers year after year advance the date of filing their personal income tax return. Thus, this year as of May 31, there had been an increase of 51.52% compared to the same period of the previous year.
Next, Mr. Jesús Gascón takes the floor to highlight that, thanks to everyone's collaboration, almost twenty million declarations have been managed, and points out that the income campaign is an example of a priori prevention and control, through strengthening of assistance and help services, this being the model to follow in the rest of taxes.
5. Other considerations, requests and questions.
Mr. Jesús Gascón Catalán addresses those present and opens a speaking turn.
Mr. Joan Torres Torres intervenes to comment that, in the last meeting of the Working Group, in relation to model 347, it was agreed to propose to the Ministry the possibility of extending the submission period until February 20 or 28, and asks if There is some news about it.
Mr. Jesús Gascón Catalán points out that this is an issue that has not yet been assessed, however, he reiterates that the advancement of the presentation of form 347 is due to the objective of the Tax Agency to also advance the start of the income tax campaign. 2018.
Mr. José Castaño Semitiel then intervenes, who, in relation to the advancement of the start of the income campaign, requests, as he did in the previous plenary sessions, that the end date of the campaign not also be brought forward, since, Since April 20 is the last day to file many returns, tax professionals do not begin working on personal income tax returns until May. Finally, it shows its agreement with what was commented by Mr. Joan Torres Torres in relation to model 347.
Given that there are no new interventions made in this final point of the agenda, the director of the Tax Agency once again thanks everyone for their attendance and participation, and concludes the thirteenth 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. Jesús Gascón Catalán