Minutes of the meeting
![Logo of the State Tax Administration Agency](/static_files/Sede/Tema/Colaboradores/ForoProfesionales/Imagenes/Logo_agencia_tributaria.gif)
![Logo of the Forum of Associations and Colleges of Tax Professionals](/static_files/Sede/Tema/Colaboradores/ForoProfesionales/Imagenes/Logo_Foro_PT.jpg)
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND COLLEGES OF TAX PROFESSIONALS
HELD ON NOVEMBER 30, 2023
President of the Forum of Associations and Colleges of Tax Professionals
General Director of the State Tax Administration Agency
Mrs. Soledad Fernández Doctor
Members representing the Tax Agency
Director of the Tax Management Department
Mrs. Rosa María Prieto del Rey
Director of the Collection Department
Mrs. Virginia Muñoz Fernández
Director of the Legal Service
Mr. Diego Loma-Osorio Lerena
Director of the Planning and Institutional Relations Service
Mr. Ignacio Fraisero Aranguren
Special Delegate of the Special Delegation of Catalonia
Mr. Isidoro García Millán
Deputy Director General of Legal Regulation and Legal Assistance of the Department of Financial and Tax Inspection
Mr. Manuel Luis Martínez Cabeza
Deputy Director General of Applications of the Department of Tax Informatics
Mrs. Cristina Álvarez Zazo
Head of the National Customs and II.EE Management Office. of the Department of Customs and Excise
Mrs. Eva Pedruelo Sánchez
Members representing Associations and Colleges
Spanish Association of Tax Advisors
President
Ms. Stella Raventós Calvo
Member Responsible for Studies and Research
Mr. Javier Gómez Taboada
Professional Association of Accounting and Tax Experts of Spain
Secretary of the Board of Directors
Mr. José Antonio Fernández García-Moreno
Member of the Board of Directors
Mr. José Antonio Ibarra López
General Council of Spanish Lawyers
Deputy Director of Legal Services
Mr. José Ramón Álvarez Cañedo
General Council of Colleges of Customs Agents and Commissioners
Secretary of the Board
Mr. Manuel López Frías
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
Second Vice President
Mr. Adolfo Jiménez Ramírez
Cabinet of Administrative Managers and Tax Advisors
Lawyer
Mrs. Raquel Cobos Casero
Registry of Tax Advisory Economists
Technical secretary
Mr. Luis del Amo Carbajo
Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals
Deputy Director General of External Communication of the Planning and Institutional Relations Service
Ms. Mª Dolores Carreño Beltrán
On November 30, 2023, the twenty-fourth plenary meeting of the Forum of Associations and Colleges of Tax Professionals will be held, attended by the aforementioned people and in accordance with the following
AGENDA
- Opening of the session by the General Director of the State Tax Administration Agency.
- Approval of the minutes of the session held on July 6, 2023.
- Information on the topics discussed in the working groups.
- Analysis of the proposals made in the Forum.
- Next call.
- Other considerations, requests and questions.
1. Opening of the session by the General Director of the State Tax Administration Agency
The session opens Ms. Soledad Fernández Doctor, General Director of the State Tax Administration Agency (hereinafter, Tax Agency) and President of the Forum of Associations and Colleges of Tax Professionals, who, after greeting the attendees and thanking them for their presence , reiterates the will of the Tax Agency to advance the cooperative relationship model.
On the other hand, the Director appreciates the proposals submitted on the application of Law 11/2021, in relation to the report that Spain has to present in compliance with the commitments assumed in component 27 of the Recovery, Transformation and Resilience Plan.
Next, the Director of the Tax Agency points out that at the end of the session, attendees who wish to do so will be able to participate in the photograph that will be taken, which will be uploaded to the internal magazine La Ventana of the Tax Agency.
2. Approval of the minutes of the session held on July 6, 2023
Ms. Soledad Fernández Doctor, gives the floor to Ms. Mª Dolores Carreño Beltrán, Deputy Director General of External Communication of the Planning and Institutional Relations Service and Technical Secretary of this Forum, who states that the minutes of the twenty-third session of the plenary session were sent to the associations and colleges prior to this meeting.
Having received no observations, the Deputy Director adds that, if there were none at this time, it would be definitively approved. Since no objection is raised, the minutes of the 23rd plenary session, which took place on July 6, 2023, are declared approved.
3. Information on the topics discussed in the working groups.
The General Director of the Tax Agency points out that the Forum's working groups met together on October 26. He points out that the Director of the Department of Tax Management, Ms. Rosa Prieto, and the Deputy Director General of Legal Regulation and Legal Assistance of the Department of Financial and Tax Inspection, Mr. Manuel Martínez Cabeza, will address the topics discussed.
Firstly, the Director of Management summarizes the developments that were discussed in the working group and that mainly affected models 345, 172, 173, 430, 165, 180, 184, 188, 189, 194, 196, 198, 296, 289 and 721. Likewise, it points out that models 189, 720, 190 and 281 have already been published in the BOE.
Secondly, the Director of Management reports on the situation of the VAT exemption regime. Regarding the possibility of Spain approving the franchise regime, Ms. Rosa Prieto comments that a study group was created in the IEF to address technical issues and debate the existing possibilities, but the decision to approve the regime is a decision policy.
On the other hand, the Director of Management adds that what will be approved is the possibility of benefiting from the franchise regime of other Member States for operations carried out in said State and in accordance with the regulations and conditions of that State.
Thirdly, Ms. Rosa Prieto recalls that the modification referring to corrective self-assessments in no case pursues a sanctioning objective and that it will only be sanctioned in cases of fraud. Finally, the Director of the Management Department anticipates that the Order that approves the models will include, among other information, the reasons for the rectification.
Next, Mr. Manuel Martínez summarizes what was discussed in the working group in relation to the note that was published, on July 28, on the taxation of mixed-use vehicles for employees.
The Deputy Director General of Legal Planning and Legal Assistance recalls that the purpose of the note is the transparency of the Administration's actions and reiterates the structure of the note, summarizing each of the five parts of the note again: availability criterion for private use; consideration of the transfer of vehicles by the employer for VAT purposes as an onerous or free provision; deductibility by the businessman or professional of the VAT contributions incurred in the acquisition, leasing or transfer of use by another title of vehicles; self-consumption of services; and determination of the tax base for VAT and personal income tax purposes. He points out that a brief debate was opened in the working group mainly regarding the evidence, which is complex, and regarding the application of the criterion in certain specific cases.
Mr. Joan Torres, president of FETTAF, points out that the part in which there is particular availability, but with respect to which the vehicle is not used, must be taken into account, adding Mr. José Antonio Ibarra, member of AECE, that, In his opinion, the note will increase litigation.
The Deputy Director of Legal Planning and Legal Assistance indicates that he is aware of the difficulty of proof to determine the percentage of impact and remembers that the note applies only in cases of transfer of vehicles to employees.
The General Director of the Tax Agency concludes that although it is evident that the note raises some controversies, she has attempted to clarify the situation. He then gave the floor to Mr. Ignacio Fraisero, who discussed point four of the agenda.
4. Analysis of the proposals made in the Forum
The Director of the Planning and Institutional Relations Service communicates that, at the request of the associations and colleges present, all the proposals made by the professionals during the different sessions and working groups have been collected and requests that if any proposal is missed, it be transfer to the Forum Secretariat. He points out that a categorization of the proposals has been made: viable, on which work will be done; unviable; and proposals that are already being worked on. He points out that the proposals will be monitored in the working group.
Next, Mr. Ignacio Fraisero points out that not all the proposals can be commented on, but that he will develop some, without prejudice to the attendees being able to ask about any other topic.
Regarding the proposal on the deadline for direct debit for self-assessments and the need for the direct debit deadline to be closer to the last day of the deadline for submitting the self-assessment, the Director of SEPRI comments that an analysis has been carried out with the financial entities, without it being possible to match both deadlines, since these entities need time to process the direct debit file. Mr. Ignacio Fraisero points out that a reduction in the deadline has been proposed, understanding that the deadline cannot be less than 3 business days, without prejudice to the fact that in personal income tax, this year, there is a unique situation due to how the dates fall.
The Director of the Collection Department adds that an extraordinary effort has been made to reduce the deadline, but this year, due to how the days fall, it is technologically unfeasible, both due to the need for the technological files and due to the purification actions carried out by the banking entities, so, to the extent possible, the reduction of the term will be made year by year, looking at specific maturities each year.
Regarding the proposal to improve the appointment application, the Director of SEPRI anticipates that the specialized appointment is already being launched to be effective at the beginning of April, for some management queries, collection, management units of large companies , and customs and excise taxes. It places special emphasis on the fact that the specialized appointment is planned exclusively for professionals adhering to the Code of Good Tax Practices and that it will extend not only to in-person assistance, but also to virtual assistance, in the majority of the services offered.
Likewise, Mr. Ignacio Fraisero anticipates that there will be a new access at the headquarters, the director pointing out that there is now an appointment for individuals, an appointment for social collaborators and that a third section will be added: the appointment for people or professionals adhered to the code of good tax practices.
Furthermore, among other issues, what was expressed by the parties may be recorded in due diligence and a survey will be carried out to see the quality of the model, which will allow impressions about the operation of the system to be conveyed in future meetings.
The General Director of the Tax Agency adds that the measure was already foreseen in the previous strategic plan and that it is now that it will be able to be implemented, although the service will begin as a pilot test that will evolve and improve.
The Secretary of the General Council of Customs Agents exposes the problem that exists in certain merchandise for export, when the actuary requests a document that he does not understand, it is forwarded to him, he does not answer, an appointment is requested and nothing else is obtained. The representative appreciates the installation of machines, through which you can request an appointment without having a prior one, but regrets that this tool works exclusively for some procedures.
Ms. Eva Pedruelo, Head of the National Customs and II.EE Management Office. of the Department of Customs and Excise Taxes, points out the importance for the Tax Agency of the urgency that electronic commerce requires. For this reason, he emphasizes that in urgent matters Customs is excluded from certain aspects of the building entry protocols and that the ATENEO machine has been set up for walk-in assistance. However, he points out that there is a third block of issues, which do not respond to that urgency profile, and in which Customs has to follow the same policy that the entire Tax Agency has in matters of customer service.
Likewise, Ms. Eva Pedruelo explains that the customs agents were indeed collaborators, but other types of customs representatives were not, and specifies that this claim is not from the specialized appointment of the CBPT, which is the third channel that commented the director of SEPRI, but rather said complaint refers to the second channel, specifically to the form of access for social collaborators, stating that they hope to have this problem solved much sooner.
Mr. Manuel López Frías responds that electronic commerce and emergencies are becoming more pressing every day and that you cannot tell an exporter that his cargo has been left behind because it has not been possible to interact with the actuary and the ship has left.
Ms. Soledad Fernández adds that attending to these emergencies and, as indicated in the protocol, is mandatory for all public offices open to the public of the Tax Agency. The Director General comments that she would like to know where the delay has occurred and that there should be no delay in any urgent operation.
Ms. Eva Pedruelo reports that she has not received any case in which this setback has occurred with respect to a foreign trade operation, the Department being very sensitive to this issue and always offering the resolution of the problem with extreme agility. .
Mr. Manuel López Frías agrees that the Customs Department is very sensitive when it comes to facilitating any management and that the problem falls on the official of each office.
The General Director of the Tax Agency takes note and indicates that it will be analyzed, since the solution must be found in the office, and it is not necessary to call the department for these problems to be resolved.
Mr. Joan Torres suggests that a campaign should be carried out to make the specialized appointment known. Mr. José Castaño, of the General Council of Official Colleges of Social Graduates of Spain, considers that the achievements achieved should also be included in the list, and comments that in the pilot test that was carried out in Murcia, requests for appointments were very few. It also requests that the pilot test be extended and that economic activities income tax be included.
Ms. Rosa Prieto clarifies that personal income tax would not be available at the moment, which does not mean that in the future its inclusion in specialized appointment services will not be considered.
Ms. Soledad Fernández expresses her agreement to the requested extension and to a future joint campaign, but, for reasons of prudence, she considers it more convenient that the campaign be after the trial period, in order to be able to provide the best possible service.
Regarding another of the proposals, that of document simplification, Mr. Ignacio Fraisero communicates that work is being done on it. The Collection Department has simplified the process of seizing credits and salaries, the Management Department is working on the simplification of personal income tax documents and, among other advances, the representation documents have also been simplified, which are used for the set of areas.
Regarding the proposal consisting of achieving greater participation of social partners in the preparation of regulatory projects, the Director reiterates that, through the Technical Secretariat of the Forum, progress and participation is given in the projects that are in public consultation. or that are subject to public information. In any case, the Director of the SEPRI alludes to the fact that the Tax Agency is always open to the transfer of proposals, adding the General Director of the Tax Agency, that an example of this is the issue of rectifications, since for the drafting the modification, all concerns expressed by professionals have been addressed.
Regarding the proposal on the CBP logo, the Director of SEPRI clarifies that the logo has already been created, but that the rules of use are pending development.
Regarding the proposal regarding communication with Notaries and Registrars regarding the revocation of the NIF, Mr. Ignacio Fraisero indicates that the communication to its central bodies has been reiterated, in order to not make the dissolution and deregistration of an entity with the NIF difficult. revoked.
Next, and in relation to the proposal to include a note in the information offered in real estate auction procedures, it indicates that it has been implemented. The Director of SEPRI comments that, where appropriate, the simple note anonymizing the personal data will be included.
Regarding the proposal referring to achieving greater coordination between the Tax Agency and the Autonomous Communities in relation to transferred taxes, Mr. Ignacio Fraisero refers to the work that is already done within the Higher Councils, in inspection actions. coordinated and in the joint selection of some taxpayers, among other functions. In any case, please request that, if there is a specific case that you wish to send or a suggestion for improvement, there is no impediment.
Mr. Ignacio Fraisero informs that the proposal consisting of establishing an obligation to provide a withholding certificate to the worker when he changes payer in the same year, requires a modification of the regulatory standard and that, in addition, the measure will also be debated with the representatives of large companies or SMEs by entailing an increase in indirect burdens.
Mr. Adolfo Jiménez, representative of FETTAF, clarifies that it would be sufficient for the worker to sign that he does not wish to have the annual withholding tax applied to him, without the need for the new company to know the withholding certificate.
Regarding the proposal on the transfer to Social Security of the information necessary to apply the new self-employed contribution system based on the returns obtained, the Director of the SEPRI informs that the information it has has already been transferred, without prejudice that this may not be enough for your needs.
Mr. José Castaño explains that his intention was not to have to provide all the data of the companies that are being requested, but rather that it was the Tax Agency that would give the Social Security all the data regarding the partners, participation percentages, etc...
Both the Director of SEPRI and the General Director of the Tax Agency answer that within the data they have, only the data that can be given and that are reliable have been transferred, so it is not a transfer of all the data. of the Tax Agency.
Mr. Ignacio Fraisero points out that the proposal on reducing the delay in obtaining the NIE is not the responsibility of the Treasury, its processing corresponds to the Ministry of the Interior, so said proposal is not viable within the Tax Agency.
Finally, he refers to the proposal on rectifications, a topic that has been addressed previously.
The Director of SEPRI adds that the list will be updated, and should include, in the opinion of Mr. Joan Torres, some issues such as objectifying the deductible expenses and the means of proof required by the Tax Agency.
On the other hand, Mr. Luis del Amo, representative of the Registry of Tax Advisory Economists, requests that the Tax Agency carry out a preventive control on the companies that he considers to become large companies, Mr. Manuel Martínez responding that the start of the campaign The sending of informative letters to companies that acquire the status of large company would be scheduled for the month of December.
The General Director of the Tax Agency requests that this campaign be added to the list of proposals achieved and that professionals continue sending the proposals they want to the Forum Secretariat.
Next, there being no further interventions, Ms. Soledad Fernández gives way to the next point on the agenda.
5. Next call
Ms. Soledad Fernández states that the intention is to maintain the semiannual frequency of the meetings, pointing out in this regard that the next meeting would foreseeably be held in the month of July.
6. Other considerations, requests and questions
The Special Delegate of Catalonia then intervenes first.
Mr. Isidoro García refers to the proposal of professionals to improve the cases of self-assessments of the Wealth Tax, when these are erroneous and a rectification is presented, the processing of which corresponds to the Autonomous Community that does not yet have the data.
It points out that this issue was studied within the Territorial Council and it was noted that, of 90,000 declarations, there were only 2 errors and that the Autonomous Community could initiate the procedure for rectification of self-assessments. The solution given was: firstly, revoke the direct debit; secondly, present the rectification; thirdly, submit a deferral request for the wrong amount; and, lastly, present the payment letter and enter the corrected fee. If the Autonomous Community verifies the error, it will consider and file the postponement request.
The main problem is that these steps can be done if the error is detected before the end of the direct debit period, because if it is detected later, the direct debit order cannot be revoked. In this case, the request for rectification of self-assessments must be submitted and the charge cannot be avoided, but priority processing will be given by the Autonomous Community to resolve the rectification request as soon as possible and return the excess with the late payment interest.
Mr. Javier Gómez, representative of AEDAF, asks about the processing status of the transposition of the Pillar II Directive, the national regulations for impatriates and about the Government's report on the result of the first exercise of energy taxes and financial entities.
The General Director of the Tax Agency answers that the approval of the regulations for impatriates is imminent but that everything depends on the existence of a Council of Ministers before the end of the year, and regarding the rest of the issues the General Directorate of Taxes and the Institute will be asked. of Fiscal Studies.
Ms. Stella Raventós, president of AEDAF, announces that both she and Mr. Javier Gómez are ceasing their positions as representatives of their Association. Mr. Luís del Almo also announces his resignation, thanking both the three representatives and the Director of the Tax Agency for the relationship between the parties and the progress achieved.
Next, Mr. José Castaño asks, in relation to the list of proposals, if the refunds of the plastic tax can be expedited, because there are many companies waiting for the refund.
Ms. Eva Pedruelo answers that the General Subdirectorate of Special Taxes is going to promote the processing with the managing offices and, in addition, they want to place a notice at Headquarters so that the refund requests are accompanied by documentation.
Mr. Antonio Ibarra raises the specific problem of a professional engineer, who has been denied one hundred percent of the VAT on fuel. The denial of the deduction is based on the fact that the license plates do not appear on the invoices and with respect to the invoices that carry the license plates, it is not justified that the diesel is related to the vehicle. It has been alleged that he is an engineer who has works and work directions outside the town, all the work plans, clients and the distance at which each of the clients is located have been attached, but, nevertheless, he They have settled a VAT of about 700 euros, making it not worth appealing as the cost of appealing is greater than the VAT settled. He also comments that the Lorca Administration is quite harsh and requests that certain procedures of the inspection procedure can be done virtually.
Mr. Joan Torres intervenes to state that in Ibiza they had an identical case regarding the deductible expenses for vehicles of an industrial engineer who kept a schedule of visits to the works, detailing work/client, kilometers from his office to the work, viewing day, etc. and the deduction of the tax was allowed, therefore, it is considered necessary a more objective catalog of criteria for the admission of deductible expenses, which provides greater legal certainty, with the deduction not depending on the criteria of each actuary.
Ms. Rosa Prieto answers that she cannot speak without knowing the case, that she would like to see it to truly analyze what has been contributed and what has been justified.
The Director General of the Agency reiterates that the specific file should be examined, that the issue of deductible expenses is complex and that it will be incorporated into the list of pending study tasks.
Finally, Mr. Joan Torres asks if refunds by check exist because he has been told that these refunds are lost.
The Director of the Collection Department clarifies that returns are not lost, but those that go abroad may take longer. The Director of the Management Department believes that this problem can be fixed without having to add it to the list.
Given that no new interventions are made, the General Director of the State Tax Administration Agency thanks the attendees for their presence and participation and concludes the twenty-fourth session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Ms. Dolores Carreño Beltrán
The President of the Forum
Mrs. Soledad Fernández Doctor