Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Sixth session - February 4, 2015
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON FEBRUARY 4, 2015
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 Collection Department
Ms. Soledad García López
Director of the Planning and Institutional Relations Service
Mr. Ángel Rodríguez Rodríguez
Director of the Legal Service
Mr. Juan Manuel Herrero de Egaña y Espinosa de los Monteros
Director of the Tax IT Department
Mr. Alfonso Castro Martínez
Director of the Department of Aduanas and Excise Duties
Mrs. Pilar Jurado Borrego
Special Delegate of Catalonia
Mr. Gonzalo David García de Castro
Members representing Associations and Colleges
General Council of Colleges of Administrative Managers
Vice President of the College of Alicante
Mr. José Luis Tonda Martínez
Secretary of the Governing Board of the Official College of Catalonia
Ms. Carmen Dalmau i Barcardit
General Council of Official Colleges of Social Graduates of Spain
Member specialist in fiscal and tax matters
Mr. José Castaño Semitiel
Member of the Fiscal Affairs Commission
Mr. José Ruiz Sánchez
General Council of Spanish Lawyers
Vice Dean of the Balearic Bar Association
Mr. Rafael Gil March
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
President
Ms. Pilar Arxé Fonalleras
Cabinet of Administrative Managers and Tax Advisors
Lawyer
Ms. Raquel Cobos Casero
General Registry of Tax Advisors / Registry of Tax Advisory Economists
Member of the Board of Directors
Mr. Jesús Fernández-Bravo Pinto
Vice President of the Board of Directors
Mr. Miguel Ángel Ruiz Ayuso
Spanish Association of Tax Advisors
Deputy Director of the Studies Office
Ms. Marta González Álvaro
Professional Association of Accounting and Tax Experts of Spain
President
Mr. Carlos Berrocal Rangel
Technical Secretariat of the Forum of Professional Associations and Colleges
Deputy Director General of External Communication – Planning and Institutional Relations Service
Mr. Eduardo Beut González
In Madrid, on February 4, 2015, the sixth plenary meeting of the Forum of Associations and Colleges of Tax Professionals is held, attended by the aforementioned people, and in accordance with the following
AGENDA
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Opening by the General Director of the State Tax Administration Agency
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Approval of the minutes of the session held on July 2, 2014
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Intervention by the Director of the Tax Management Department that will include, among others, the following matters:
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By appointment: Access by social partners
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Campaign for advance payment of deductions for large families or dependents with disabilities (DAFAS) and procedures related to returned immigrants
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Description of the new design of the AEAT website
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Analysis of the last information campaign
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Other considerations, requests and questions
I.- In development of first point of the agenda , the President of the Forum and General Director of the State Tax Administration Agency, Mr. Santiago Menéndez Menéndez, first welcoming the attendees.
Next, the President highlights his commitment to this Forum to continue advancing the already established model of transparency and mutual trust between the Tax Agency and tax professionals.
II.- In development of second point of the agenda , the President of the Forum gives the floor to Mr. Eduardo Beut -as responsible for the Technical Secretariat of the Forum - which exposes the process of preparing the minutes of the previous meeting. With no observations made, the minutes of the meeting of July 2, 2014 are approved, which will be published in the space reserved for the Forum on the Tax Agency's website.
III.- In development of third point of the agenda , the President gives the floor to Mr. Rufino de la Rosa Cordón, Director of the Department of Tax Management who first of all highlights the positive effect of the greater frequency of the Forum meetings, which allows receiving observations from tax professionals that are very necessary for the fulfillment of the functions that the Tax Agency is entrusted with.
Next, and supporting his dissertation with an on-screen presentation, he refers to the issues on the agenda.
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Appointment: access by social collaborators. In relation to the implementation of the “Prior Appointment” system for social collaborators, it indicates that it is a special access system and that the main novelty is the establishment of “linked appointments”, which allow the social collaborator to request up to nine Consecutive appointments for both the same service and different services. In addition, the application allows you to manage appointments individually or jointly. The way to access the appointment service is through the Electronic Office, with the electronic certificate of social collaborator.
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Campaign for advance payment of deductions for large families or dependent persons with disabilities (DAFAS) and procedures related to returned immigrants: Issues related to the information and assistance campaign on the “Advance deduction for large families and disabled dependents (DAFAS)” were also addressed. This is a deduction of €1,200 in the differential tax rate that taxpayers can request for each dependent descendant or ascendant with a disability and for each large family (which rises to €2,400 in the case of large honorary families). You can request advance payment of these deductions by completing form 143 and the amount is €100 for each of the months in which the requirements are met, with the limit of social contributions to Social Security or the corresponding mutual societies, if applicable. It is also possible to request advance payment individually or collectively.
Likewise, social partners can request advance payment through the Electronic Office. In the case of a collective application, the social partner will be the depositary of the documentation through which the other members of the collective application authorize the presentation of the same on their behalf.
The management of this campaign is being carried out through a “mini-portal” where the taxpayer can find all the information, including checking the status of the application.
Finally, Mr. Rufino de la Rosa highlights that most of the requests come from the group of large families. Likewise, what is also confirmed is that social collaboration is carrying out important work that we appreciate.
Another of the issues discussed was related to the application of the sole Additional Provision of Law 26/2014, of November 27, with a double effect: on the one hand, the regularization of pensions received from abroad and, on the other, the remission of sanctions, surcharges and late payment interests for pensioners who have come to be called “returnees”.
An extraordinary period is established until June 30, 2015 so that those taxpayers who have received pensions from abroad can regularize them without requiring interest, penalties or surcharges, and payment can be made until that date. The possibility of postponement or division is also planned.
On the other hand, the Transitional Provision also establishes another measure, which is related to the remission of interest, surcharges and sanctions for that group that had already been liquidated by the Tax Agency. It is indicated that a procedure has been established so that, through a very simple request, the condonation and therefore the return of the corresponding penalties, interest and surcharges can be requested. For this purpose, we have established another mini-portal in the Electronic Headquarters.
A letter will be sent to all those affected by the Transitional Provision conveying all this information.
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Description of the new design of the AEAT website: It then refers to a series of improvements that have been incorporated into the Electronic Headquarters, with the collaboration of the Department of Information Technology and the Planning and Institutional Relations Service, consisting of the fact that information on personal income tax has been placed within the section dedicated to taxes. , Companies or VAT in its specific icon, so that in each of these portals the aid programs will be located, the possibility of submitting declarations and, where appropriate, queries about the status of returns, withholdings and installment payments, etc., as well as all the notable news, regulations, frequently asked questions, etc.
It also informs that the taxpayer's calendar has been established in the i-calendar format so that each of the taxpayers can download it in their specific applications.
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Analysis of the information campaign: Finally, he points out that with regard to new developments in the information declaration campaign, it is worth noting that two new models have been established: 187, to collect certain information related to collective investment institutions, and model 290, to collect information from financial institutions in relation to the Information Exchange Agreement with the US. The new developments with respect to 347 are basically those relating to the modifications derived from the application of cash VAT and the one consisting of the transfer of the obligation to identify leased properties, which passes to model 180. There are also minor modifications to the 190 and 182 models. As new presentations, the registration limitation when using the PIN code is eliminated and model 190 is extended for communities of owners. In model 390, the main novelty is the exclusion of the presentation obligation for property lessors.
Regarding the informative statements, the important work that the Tax Agency carries out, of a preventive nature, stands out, and in which social partners participate very actively.
Finally, he points out that progress has been made compared to the previous year and the campaign has been improved.
IV.- Next, the fourth point of the agenda is addressed: Other considerations, requests and questions.
Mr. José Luis Tonda Martínez, representative of the General Council of Colleges of Administrative Managers of Spain, refers to a specific error in the case of a company in the presentation of form 390.
Mr. Rufino de la Rosa asks you to send him the case to analyze it and check where the errors can be found. It indicates that the ideal thing would be for when one of these situations occurs to be transferred to the Tax Agency in real time, since it is better to detect errors within the campaigns.
Mr. Alfonso Castro Martínez, Director of the Tax IT Department, adds that the case will be analyzed to resolve the issue raised.
Mr. Rafael Gil March, representative of the General Council of Spanish Lawyers, comments that, with the exception of the appointment project, in which the social collaborators have had an active participation, in the rest of the projects he understands that this is not the case. . Looking to the future of the Forum, they should have greater participation in the topics that interest them, such as the SII project (Immediate Supply of Information). They also wish to participate in the preparation of the agenda of the Forum meetings. He points out that social partners may have this possibility and are not using it but points out that they have observed that the suggestions made have not always been taken into account. There are also deficiencies in the communication of certain projects for which information is lacking prior to publication.
He adds that procedures should be established for simple rectifications that were agile, so as to facilitate the correction of deficiencies and errors. This would avoid falling into the automatic sanctions of the current system, which leads social collaborators to assume a great responsibility that often forces them to formalize professional liability insurance.
He then refers to the problem of the fiscal calendar, emphasizing that it assumes that the deadline will eventually be reduced. He adds that these sessions should be used to specify these subjects and that in this way they would be more practical and more beneficial.
Finally, he highlights that it would be good if system outages were communicated to collaborators when they occur.
Ms. Pilar Arxé Fonalleras, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, also refers to the problem of communication when a computer problem occurs in the Tax Agency, since it would be very simple to send an email to the members of the Forum communicating the situation.
The president points out that he totally agrees, since communication is a purpose of the Forum. However, to access certain work levels there are Work Groups. For this, all those who are needed can be established from this Forum. In any case, regarding the issues on the agenda, the Tax Agency is open to all suggestions that may be included as communicated agenda items. He points out that there is nothing that the social partners wanted to discuss in these meetings that has not been discussed. In addition, it indicates that there is a section for requests and questions in the agenda where any matter that does not explicitly appear therein can be included. Expresses that there is no problem in making the desired proposals using the appropriate communication channels. The best thing is to do it in writing and to the Technical Secretariat of the Forum. He points out that it is enough to do so and they will be included in the agenda.
He goes on to note that with regard to the SII project, the members of this Forum have been informed well in advance at a Working Group meeting on November 26, 2014. With respect to other specific projects, it points out that these are undertaken when regulatory modifications occur and what the Tax Agency carries out is the management of said modifications. Therefore, what should be sought is a channel of communication with the General Directorate of Taxes. This channel could even be this Forum, but it is preferable that we focus here on management, since it is the proper scope of this Forum.
He adds that with regard to the responsibility of professionals, it is a problem that goes beyond the Forum's own matters. And regarding what was mentioned about the automatism of sanctions, he points out that one thing is that the procedures are automated and another thing is that the imposition of sanctions is carried out automatically, because this is not the case.
As for system failures, logically they are difficult to predict, but the Tax Agency's desire is for immediate communication with social partners. Perhaps we should think about channels that have sufficient immediacy to communicate to social partners what is happening and its solution.
Mr. Alfonso Castro Martínez informs you that if you are referring to the technical problem that occurred at the end of January due to specific saturation of the equipment, one of the communication channels used was that of the Telephone Service Center (CAT), where installed a message in which everyone who called was informed of the error, warning of the unavailability. Another means of communication that we have is that of a Twitter associated with a Tax Agency account where the incident was also promptly reported, both when it occurred and when it was resolved. We also have various global mechanisms for all taxpayers in which the incident was obviously reported. However, there is no problem in including Forum members on one of the existing distribution lists to inform them of these incidents.
Mr. Eduardo Beut González adds that, from the point of view of the Technical Secretariat of the Forum, it is a very successful solution to include the members of the Forum in the protocol that exists for the communication of this type of incidents.
Mr. Jesús Fernández-Bravo Pinto, representative of REAF / REGAF, intervenes to request information on the application of the sanctioning regime in relation to model 720. It also mentions that an issue has been opened in the European Parliament due to problems arising from the 720 model.
It also indicates that there should be greater coordination between the different Departments of the Tax Agency. He cites a specific example in relation to an operation subject to VAT, declared a month after the one in which it was applicable, which has finally led to a sanctioning procedure, but nevertheless the refund that corresponded for the month in which the operation was actually included was It's taking a long time. It also mentions other specific cases of delay in obtaining refunds.
Mr. Luis María Sánchez González, Director of the Department of Financial and Tax Inspection, indicates the following: The sanctioning regime in relation to model 720 will be applied in the terms established by the norm and with application of all the principles established in our Law, which of course excludes automaticity in the imposition of sanctions.
Regarding the issue of the European Parliament, the President gives the example of what recently happened with the health cent, that as soon as there is a ruling from a Court, it is immediately applied by the Tax Agency.
In relation to the lack of coordination of Departments mentioned, he points out that he understands that the Agency works with a fairly high quality index. But it is also true that controls are carried out and as a consequence of them certain unwanted damages can be caused.
Mr. Miguel Ángel Ruiz Ayuso, representative of REAF / REGAF, raises the problem that occurs in tourist areas where many European pensioners reside who become tax residents in Spain and therefore required to submit form 720. These people are having serious problems because they do not understand these obligations very well and they are leaving Spain.
The president points out that at the Tax Agency we are technicians and we apply the regulations, it is our function. Perhaps a series of problems are being raised that are not the subject of the Forum. The Tax Agency is dedicated to managing and applying the rules. What the Agency intends is not to make mistakes, neither in the procedures nor in the administrative acts.
Mr. Luis María Sánchez González adds that in relation to foreigners and especially if we talk about pensioners, they are precisely protected in the law because capital gains apply unless the new resident can prove that he was not a taxpayer for the tax. That is, the regulations do not affect you if you became a tax resident in Spain at a time after the acquisition of the properties located outside of Spain. This should be the general situation for all these people. Therefore, what has been said about his entire assets being affected does not occur at all. They would only be affected by the late submission of the 720 and by the formal penalty, which is lower if the submission is late but voluntary. He concludes by pointing out that there are two fundamental safeguard situations: not being a taxpayer for the tax or that we are faced with declared income. If these circumstances occur, there will be no capital gain and, of course, there is no penalty associated with it.
Mr. Luis María Sánchez González points out that, however, there are many cases and each specific case should be analyzed.
The president adds that if there are doubts regarding some aspects related to model 720, there is always the option of submitting a binding consultation to the General Directorate of Taxes.
Mr. José Luis Tonda Martínez intervenes to comment on the problem of certificates of being up to date with compliance with tax obligations, which other Public Administrations obtain directly from the Tax Agency. The problem occurs with taxpayers who have requested, for example, a deferral, because for a more or less long period of time the certificate comes out negative even though the deferral has already been granted by the Agency.
He also mentions the problem of the fiscal calendar.
Lastly, it refers to the 24h PIN converted into Cl@ve. He points out that collaborators would need a specific system for them, with which they can request more information.
Ms. Soledad García López, Director of the Collection Department, indicates that the problem with the certificates may arise because there are other entities that issue their certificates of being up to date in accordance with the information contained in our database, to which they access directly. So, if to give their certificate of being up to date to grant their own subsidy, these entities access the Tax Agency database and from the resulting information they deduce that according to their standard the interested party is not up to date with payment, then So the question is something that should be raised with those entities.
However, in the specific case raised, it would be ideal for it to be sent in detail so that it can be analyzed and thus offer an appropriate response.
Mr. Rufino de la Rosa indicates, in relation to the calendar problem, that the Tax Management Department works jointly with the Collection Department, always with the intention of speeding up the deadlines as much as possible, but that the Tax Agency in this matter is with the border of banks and companies that prevent them from shortening deadlines.
Regarding the 24-hour PIN and the Cl@ve system, it stands out that they are systems that do not replace RENO, but are additional tools. RENO will continue to exist because it is the way for collaborators to download their clients' data and the Agency makes the Income campaign much easier. Regarding the possibility of providing more fiscal data, that is the line in which it is intended to move forward with the SII.
Ms. Marta González Álvaro, representative of the Spanish Association of Tax Advisors, raises a specific question related to model 390 and the exclusion of its presentation for certain groups. In the Model Aid program it is mentioned that the exclusion for them was mandatory, but according to the Ministerial Order, this exclusion is conditional on providing certain information in the 303 of the 4th quarter. He would like to clarify whether the case of these groups that present the 303 of the 4th quarter and have not provided that information and have presented the form 390 as always would be punishable.
It also raises the question of what to do if Form 303 has been filed incompletely.
Mr. Rufino de la Rosa points out that with respect to the first question, no action is being contemplated by the Tax Agency since non-compliance occurs when something that had to be presented is not presented, but when it is additionally presented, although there was no obligation, it must be understood that we are not facing a breach.
Regarding the incomplete presentation of the 303, Mr. Rufino de la Rosa indicates that this information would have to be completed, either by presenting an additional 303 or by providing the information.
Mr. Carlos Berrocal Rangel, Representative of the Association of Accounting and Tax Experts, reports that problems have been detected in the month of January for companies that have registered in the Monthly VAT Refund Registry (REDEME) and before that ended on the 30th have taken advantage of the option of deferring import VAT.
Mr. Rufino de la Rosa points out that the REDEME is a very beneficial regime in which there is a considerable streamlining of returns and in which the Agency needs to have accreditation of the company's solvency. This determines that it is not an automatic act, but rather an act that requires verification. This caution is now even greater due to the implementation of the option of deferred payment of VAT on imports.
Ms. Pilar Jurado Borrego, Director of the Department of Customs and Special Taxes, reports that this incident has occurred because first of all the requirements to be in REDEME must be met and subsequently the aforementioned VAT option can be applied. In this sense, the Customs Department has informed all those involved, operators and associations, so that everything necessary can be done before the end of the year.
The president then addresses those present to remind them that inclusion in REDEME will mean the obligation to join the SII and comments that in any case the latter is an advantageous system for everyone, in which social partners can play a fundamental role by providing the service to its clients.
With no more demonstrations taking place, the session adjourned, with thanks to all participants and with the commitment of the Tax Agency to work on improving communication channels.
The Technical Secretary of the Forum
Mr. Eduardo Beut González
The President of the Forum
Mr. Santiago Menéndez Menéndez