Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Ninth session - July 5, 2016
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON JULY 5, 2016
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 State Tax Administration Agency:
Director of the Tax Management Department
D. Rufino de la Rosa Cordón
Director of the Department of Financial and Tax Inspection
Mr. Luis Mª Sánchez González
Director of the Tax IT Department
Mr. Manuel Alfonso Castro Martínez
Director of the Planning and Institutional Relations Service
Mr. Ángel Rodríguez Rodríguez
Special Delegate of Catalonia
Mr. Gonzalo David García de Castro
Deputy Director General of Intervention and Management of Excise Taxes - Department of Customs and Excise Taxes
Mr. Vicente Cillero Martínez
Deputy Director General of Coordination and Management - Collection Department
Mr. Miguel Lorenz Falomir
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Study and Research Support Member
D. Beatriz Ladero de las Cuevas
Professional Association of Accounting and Tax Experts of Spain
Chairperson
Mr. Juan Carlos Berrocal Rangel
General Council of Spanish Lawyers
Vice Dean of the Balearic Bar Association
Mr. Rafael Gil March
General Council of Colleges of Administrative Managers
President of the College of Galicia
Mrs. Pilar Otero Moar
General Council of Official Colleges of Social Graduates of Spain
Member of the Fiscal Affairs Commission
Mr. José Castaño Semitiel
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
President
Mrs. Pilar Arxé Fonalleras
First Vice President Board of Directors
Mr. Juan Méndez Hernández
General Registry of Tax Advisors / Registry of Tax Advisory Economists
Member of the Board of Directors
Ms. Esther Luque Sánchez
Technical Secretariat of the Forum of Professional Associations and Colleges
Deputy Director General of External Communication – Planning and Institutional Relations Service
Mr. Rafael Serrano Galán
In Madrid, on July 5, 2016, the ninth 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 26, 2015.
-
Provisional balance of the 2015 Income campaign.
-
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, welcoming those attending the ninth meeting of the Forum's plenary session. Likewise, he states that he wants to take advantage of the occasion to convey the commitment of the Tax Agency to this Forum in order to continue advancing in the already established model of transparency and mutual trust. He goes on to point out that since the social collaboration model for the telematic presentation of declarations began to operate under the agreements signed with colleges and associations of tax professionals, the number of declarations and procedures carried out through this modality has not stopped. to increase, with the consequent boost of electronic Administration and a significant reduction in indirect tax burdens. Mr. Santiago Menéndez emphasizes that this would not have been possible without the active participation of tax professionals. It is not only that the social collaborator facilitates compliance with tax obligations, but also contributes initiatives in the fight against tax fraud. He adds that this work must be recognized by the tax administration and by society as a whole. On the other hand, Mr. Santiago Menéndez points out that in the current circumstances, the strengthening of mutual collaboration is essential for the social collaboration system to be maintained and developed. And he adds that in this matter this Forum has a primary role. Thus, the future development of the Forum has to be based on two basic pillars of the application of our tax system: on the one hand, the simplification and facilitation of voluntary compliance with tax obligations, increasing the legal and operational security of taxpayers and tax professionals and, on the other, cooperation in the fight against tax fraud. The General Director of the AEAT concludes by conveying a clear and resounding message of continuity and promotion of this Forum as a channel for dialogue and mutual recognition of the work that both the Tax Administration and social partners carry out.
II.- In development of the second point of the agenda , the President of the Forum gives the floor to Mr. Rafael Serrano Galán, as responsible for the Technical Secretariat of the Forum, who explains the process of preparing the minutes of the previous meeting and addresses those present in case they wish to make any observation or comment on it. As they are not formulated, it declares that the minutes of the meeting of November 26, 2015 are approved and will be published in the space reserved for the Forum on the Tax Agency's website.
III.- In development of the third point of the agenda , Mr. Santiago Menéndez gives the floor to Mr. Rufino de la Rosa Cordón, Director of the Tax Management Department. He begins by pointing out that the results he is going to present are provisional, in the absence of analyzing some elements in detail. He continues his presentation by commenting that this Income campaign, despite the fact that it included many modifications compared to previous campaigns and once the incidents at the beginning were resolved, has developed normally. He continues by pointing out the most significant new features of this campaign:
- First year of application of the tax reform (Law 26/2014).
- Simplification in the printing of declarations, reducing the number of pages and allowing the taxpayer to only present the deposit/return document at the collaborating entity.
- Improvement in RENØ service.
- New messages in tax data.
- First campaign with Renta WEB.
Mr. Rufino de la Rosa points out that all the changes introduced in the Income campaign were made with the intention that the taxpayer would not notice them and would only notice that it was easier, since he did not have to download the program or the data. tax, these appearing incorporated into the declaration. The Director of the Tax Management Department adds that the perception of the Tax Agency is that Renta WEB is simpler and more intuitive and that next year it is planned to incorporate the group that carries out economic activities, for which work is already being done in coordination with the Department of Tax Informatics. He continues by pointing out that one of the objectives of Renta WEB was to extend the draft to the greatest number of taxpayers possible and that with today's figures, the drafts exceed the declarations, although it is foreseeable that when the final number of presentations is available They are probably at 50%, with the drafts exceeding the 40% level of previous years.
Regarding the evolution of the presentation of the declarations throughout the entire campaign, after some incidents were overcome, it has remained in line with the previous year's campaign, although with a slight growth, due in part to the greater speed involved. the processing of declarations through Renta WEB.
The Director of the Tax Management Department continues by commenting that the main figures, although still provisional since they still have to be analyzed carefully, are the following:
- Income assistance services, which encompasses all access to the website for any service related to the campaign (obtaining tax data, RENØ application,...): just over 22 and a half million taxpayers. In this campaign, a counter has been incorporated to measure how the taxpayer accessed the help services and it has been confirmed that the vast majority do so through the reference number. Thus, the Tax Agency is sure that RENØ is a service that works very well and is mainly due to the fact that we are faced with a practically telematic campaign. The electronic certificate and the Cl@ve system continue to grow but are very far from the reference number as an access system.
- WEB rental: Almost 15,300,000 taxpayers have accessed this service, which does not mean that all have finally filed the declaration in this way.
- Reference number (RENØ): 21,600,000 applications. However, although there has been an increase compared to the previous year of around 30%, the data are not homogeneous and comparable, since in the 2015 campaign the reference number is unique for each taxpayer and in the previous year there was a same number for spouses. An accountant has also been incorporated and it has been confirmed that it is through box 490 of the previous year that taxpayers have mostly accessed this service, although it was also available with an electronic certificate and with the Cl@ve system.
- Number of declarations submitted: At this time there are almost 19,100,000, which represents an increase of 2.5% compared to the previous year. The forecasts are that 19,700,000 will be reached once those presented to financial entities are computed. Regarding the number of declarations to be entered, there is an increase of 0.1%, for an amount of 7,360 million euros, which represents an increase of 7.3%. The number of refunds requested has experienced a growth of 2.6%, with an increase also in the amount, which was already planned and which is mainly due to the new deduction for large families and dependents with disabilities and the reform of The types. In relation to the amount returned today, there are almost 7,000 million euros to almost 11.2 million taxpayers.
- Regarding the comparison between the presentation of drafts and the declarations prepared through the PADRE program, it can be seen how by extending the scope of application of the former, today they surpass the latter, although by a very small margin. What is notable about these data is the increase of more than 15% in the presentation of drafts compared to the previous campaign.
- Way of filing: The Tax Agency was the first Administration to introduce the presentation of the declaration online with a secure signature. This line of action has been confirmed in this campaign and Internet presentation has continued to increase compared to the previous campaign (8.3%) until reaching 83%. Also, and because this campaign was the first in which Renta WEB was going to be used, the office assistance service was reinforced with an increase of more than 11% in declarations presented through this service, compared to 2014. . The Director of Tax Management highlights that between the declarations presented online and those presented in the offices of the Tax Agency, 95% of them are reached. It also points out that the differentiation between declarations submitted online or through other means has been overcome with the implementation of Income WEB since, in one way or another, the data is in the electronic headquarters of the Tax Agency and any modification is made from there, regardless of whether the taxpayer later presents it at the financial institution or by telephone, since the subsequent processing is carried out electronically.
Mr. Rufino de la Rosa concludes his presentation by highlighting that in view of the data presented, the balance of the 2015 Income campaign has been very positive and that the expected expectations have been met. Likewise, he adds that Renta WEB has been very well received by both taxpayers and Tax Agency staff.
The President then opens a speaking session.
Ms. Pilar Arxé Fonalleras, President of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, speaks first, who thanks the President of the Forum for the opening words of the meeting, recognizing the figure and work of the social collaborator. Likewise, he congratulates the Tax Agency for the implementation of Renta WEB, stating that, indeed, it represents a significant change at an operational level that makes the task easier for both the social collaborator and the taxpayers themselves.
The representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors continues requesting an effort on the part of the Tax Agency so that computer development companies have the necessary documentation sufficiently in advance, so that social collaborators can begin their work with security and guarantees from the first day of the start of the campaign.
On the other hand, Ms. Pilar Arxé Fonalleras states that it is necessary, in relation to the presentation of complementary, that it can be carried out in a voluntary period.
He continues adding that, just as in the 2015 Income campaign with box 490 it has been possible to obtain the tax data, it would be very useful for social partners to obtain the data from previous non-prescribed years, since it is precisely in the period of campaign when many taxpayers ask them to regularize their situation compared to previous years.
He then adds that he understands that the AEAT's objective is to extend Renta WEB to all taxpayers, but that, nevertheless, his opinion is that there are groups that will always require the intervention of a professional in their relations with the Administration.
Finally, Ms. Pilar Arxé Fonalleras requests that, in view of the presentation used by the Director of the Tax Management Department, they clarify whether there is any relationship between the refunds that are being made and the income collected by the Tax Agency, since they are very similar figures.
Mr. Rufino de la Rosa Cordón takes the floor, who, after thanking the congratulations made by the representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors in relation to the implementation of Renta WEB, states that many of the aspects that has already pointed out, they have already been detected by the AEAT and are lines of action on which they intend to work. He goes on to indicate that with the implementation of Renta WEB and its extension to other groups, it is also intended to unify the calendar of the campaign and that as it would already be the presentation of a pre-declaration, this could be done from the first day regardless of the way chosen for this (on the Internet, in collaborating entities, etc.). On the other hand, Mr. Rufino de la Rosa points out that he agrees with Ms. Pilar Arxé Fonalleras that the extension of Renta WEB to all taxpayers does not have to mean that there are not certain groups that need the advice of tax professionals and In this sense, work is already underway so that this pre-declaration system is extended to the programs used by social partners. As for computer development companies, it is clear that the situation is going to change and they will be able to carry out their work with technical specifications similar to those of the Tax Agency and at the same time.
Mr. Rufino de la Rosa continues, pointing out that the issue of complementary taxes had already been detected by the Tax Agency. Thus, it indicates that the purpose of the new notices that appear in the tax data is, on the one hand, for the taxpayer to take them into account when making the declaration and, on the other, for the taxpayer who had omitted them to take advantage of the opportunity and incorporate them. The taxpayer regularizes voluntarily and the Tax Agency sees its workload reduced, which allows it to dedicate its resources to actions on other groups.
Regarding access to tax data from previous years, the Director of the Tax Management Department clarifies that it can be accessed, although with an electronic certificate or with Cl@ve PIN.
At this point, Mr. Alfonso Castro Martínez, Director of the Tax IT Department, intervenes, pointing out that the security elements of the reference number are being reinforced and that it is foreseeable that for the 2016 campaign the data can be accessed with it. taxes from previous years.
Mr. Santiago Menéndez takes the floor and asks the social collaborators that when they have incidents of lack of information in any of the AEAT offices, they please inform the Technical Secretariat of the Forum since for control reasons Internally, the Tax Agency is interested in knowing them and solving them.
Regarding this issue, Mr. Rufino de la Rosa states that the Tax Agency is very interested in the taxpayer who wants to regularize their situation voluntarily, being able to do so, since it reduces conflict, workload and tax fraud.
In relation to the balance that is currently seen between the returns that are being made and the income collected, Mr. Rufino de la Rosa clarifies that it is totally coincidental.
Regarding this matter, Mr. Santiago Menéndez clarifies that, in the tax figures managed by the Tax Agency, refunds are only conditioned by two elements: the first, the prior control filters and, the second, the funds that the General Directorate of the Treasury is making available to the Tax Agency.
Next, Mr. José Castaño Semitiel, Member of the Fiscal Affairs Commission of the General Council of Official Colleges of Social Graduates of Spain, takes the floor and asks if the Tax Agency has the data for filing declarations through social collaboration.
Mr. Rufino de la Rosa answers that today there are 4.3 million declarations that have been submitted through the social collaborator certificate. It clarifies that this figure does not include the declarations that the tax professional has presented with the reference number, electronic certificate or Cl@ve PIN of the taxpayer.
IV.- In development of the fourth point of the agenda , the President addresses those present to open a speaking turn.
Ms. Esther Luque Sánchez, Member of the Board of Directors of the General Registry of Tax Advisors / Registry of Tax Advisory Economists, intervenes to point out a series of incidents that have occurred since the last meeting of this plenary session. Firstly, it indicates that in relation to communities of property, some AEAT Administrations are not accepting the classification chosen by the taxpayer and are proceeding to assess it. Secondly, it requests that, in relation to Corporate Tax, the model be published on the Tax Agency's website before July 1, although it cannot be presented, since it is a model widely used by professionals and Having more time at your disposal would allow you to advance work that, otherwise, is concentrated in less time. Thirdly, it requests that the procedure for correcting errors be simplified during the voluntary period. Fourthly, with respect to the complementary declarations of informative declarations and specifically of model 184, requests that the sanction not be included in the requirements. Finally, he also wants to request that the negative presentation option be included with respect to form 115, given that there are taxpayers who charge annual or semi-annual rents and currently have to unsubscribe from the census in the quarters in which they have no income and then return. to register.
The President of the Forum takes the floor to comment that more than 25,000 people work in the Tax Agency, so he asks those present that when they detect behavior in an AEAT Administration that deviates from the general criteria, they make it known. of the Technical Secretariat of the Forum, for analysis and, where appropriate, correction.
Ms. Pilar Arxé Fonalleras then intervenes, reiterating the request made by Ms. Esther Luque Sánchez, and requesting greater sensitivity on the part of the Tax Agency regarding the issue of communities of property.
Mr. Rufino de la Rosa then intervened and once again asked the representatives of the tax professionals to communicate to this Forum the incidents that arise in their relations with the different offices of the Tax Agency. Regarding the issue of communities of property, ask Ms. Esther Luque Sánchez to provide the documentation she has available to be able to analyze it, since on this issue, after the last Instruction of the Department of Tax Management there should be no discrepancies, given that Its objective was to make the classification of communities of property more flexible so that anyone who wanted to continue paying taxes as they were doing could do so.
Regarding the Corporate Tax model, the Director of the Tax Management Department indicates that an attempt will be made to respond to the request to the extent possible, taking into account the complexity of said model.
Mr. Rufino de la Rosa continues by pointing out that, regarding the issue of complementary declarations, the taxpayer does not understand why, depending on the result of his new declaration, he has to present a complementary declaration or a rectification thereof. What the taxpayer wants is to file a substitute return. It also points out that with the implementation of Renta WEB the Tax Agency can know at any given time whether the taxpayer has submitted one or more declarations, regardless of whether they are submitted to a financial institution, which is why it is studying promoting the necessary changes in order to to simplify the procedure, which, in addition, would allow savings of resources that could be allocated to other actions.
Regarding what was raised in relation to model 115, the Director of the Tax Management Department indicates that it will be analyzed in the Working Group for Analysis of tax regulations and reduction of conflict of the Large Business Forum.
Ms. Esther Luque Sánchez intervenes again to ask about the situation of the Immediate Supply of Information (SII) project.
Mr. Santiago Menéndez takes the floor and states that the SII, whose draft Royal Decree already had the report of the Council of State, will not be able to be implemented on January 1, 2017, as planned, because in There is currently a government in office. However, the Tax Agency continues to consider it a very important project. The President of the Forum continues by pointing out that with respect to social collaboration and new technologies, although the latter modify the current relationship model, certain groups of taxpayers will continue to need professional help in the adaptation process. He adds that the SII, as has already been mentioned on other occasions, will only be mandatory for large companies, VAT groups and REDEME companies, but that it will be voluntary for the rest and, for this, in this adaptation process will need the help of tax professionals. He continues by saying that the Tax Agency sees the SII as an instrument that provides legal security to compliant taxpayers and an effective tool to expedite tax refunds.
Next, Mr. Rafael Gil March, member of the General Council of Spanish Lawyers, speaks, expressing the interest of tax professionals in having a forum where they can give their opinion on Spanish tax law in general and not only in specific aspects.
Mr. Santiago Menéndez intervenes, pointing out first that one of the objectives of the Tax Agency is to advance in a cooperative relationship with social partners, which implies assuming a series of commitments on both sides, in line with what was achieved in the Large Forum Companies, where very significant advances have always been achieved by mutual agreement. The President of the Forum continues by indicating that regarding the issue of tax regulations, currently all modifications of a certain regulatory range or of significant significance have a public information phase, where tax professionals can contribute what they deem. prompt. He adds that this Forum can serve as a transmission channel to send to the General Directorate of Taxes the documents that the associations and schools want to be taken into account. He also comments that social collaborators can directly address the General Directorate of Taxes requesting the creation of a working group or the holding of periodic meetings, where issues related to regulatory changes can be discussed fluently.
Likewise, he states that his opinion is always heard, but through the established procedure, that is, by participating in the public information phase. It goes on to indicate that, however, they can request a new channel of communication in this matter from the Secretary of State or the General Directorate of Taxes.
Mr. Ángel Rodríguez Rodríguez, Director of the Planning and Institutional Relations Service, intervenes next, requesting the referral to the Technical Secretariat of this Forum of any questions or proposals in relation to model 720 or other matters that they wish to present for study by the Tax Agency.
Mr. Santiago Menéndez intervenes and adds that, above all, in relation to the 720 model, this is the time for them to refer to this Forum all the questions they want to clarify.
Ms. Esther Luque Sánchez then intervenes, demanding greater publicity when actions are carried out by the Tax Agency such as that of model 720, since, in her opinion, there are people who have not presented it because they were unaware that it affected them.
Mr. Santiago Menéndez states that the Tax Agency is in charge of applying the rules and that, although in this Forum everything possible is done to improve the relationship with social partners, he understands that this is not the framework for the discussion of this question. He continues by reiterating that the Tax Agency's objective is to advance a cooperative relationship and in those fields of interest to both parties. He adds that with regard to regulations, it is preferable to establish a direct channel with the General Directorate of Taxes.
Next, the President of the Forum asks if there are any more comments. With no further demonstrations being held, he thanks everyone for their attendance and participation and concludes the ninth session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Mr. Rafael Serrano Galán
The President of the Forum
Mr. Santiago Menéndez Menéndez