Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Twenty-first session - July 5, 2022
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON JULY 5, 2022
Secretary of State for Finance and President of the State Tax Administration Agency
Mr. Jesús Gascón Catalán
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 Department of Financial and Tax Inspection
Mr. Javier Hurtado Puerta
Director of the Collection Department
Mr. Guillermo Barros Gallego
Director of the Tax IT Department
Mr. José Borja Tomé
Director of the Legal Service
Mr. Diego Loma-Osorio Lerena
Director of the Planning and Institutional Relations Service
Mr. Ignacio Fraisero Aranguren
Deputy Director General of Management and Intervention of Excise Taxes of the Department of Customs and Excise Taxes
Mr. Vicente Cillero Martínez
Head of the Procedural Support Area of the Department of Financial and Tax Inspection
Mr. Marcos Álvarez Suso
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Director of the Studies Office
Mr. Arturo Jiménez Happy
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. Antonio Ibarra López
General Council of Spanish Lawyers
Director General of the Council
D. José Antonio Perales Gallego
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
Mrs. Alicia Rodríguez Milestones
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
Member of the Board of Directors
Ms. Esther Luque Sánchez
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 5, 2022, the twenty-first 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.
- Approval of the minutes of the session held on November 23, 2021.
- Planning and accountability of the Tax Agency.
- Information on the topics discussed in the working groups.
- Projects for the European Presidency 2023.
- Next call.
- Other considerations, requests and questions.
1. Session opening
The session opens with Mr. Jesús Gascón Catalán, President of the State Tax Administration Agency (hereinafter, the Tax Agency), who, after greeting the attendees and thanking them for their presence, comments that it is the first time he has attended the plenary session. since his appointment as Secretary of State and that, as on previous occasions, he wishes to reiterate that for the Ministry of Finance and Public Function and the Tax Agency it is an objective of utmost interest to continue promoting the cooperative relationship model, in which this Forum plays an important role as an instrument of communication and mutual recognition of the work that both the Administration and social partners are carrying out. On the other hand, Mr. Jesús Gascón adds that he wishes to welcome to this Forum the recently appointed General Director of the Tax Agency, Ms. Soledad Fernández Doctor, who, without a doubt, is known by all the people present since she has with an extensive professional career in Tax Administration. Thus, since 2018 she had been performing the functions of Special Delegate of the Tax Agency in Madrid and, previously, she had been President of the Central Economic-Administrative Court and Director of the Tax Management Department of the Tax Agency, among other positions.
Next, Ms. Soledad Fernández Doctor takes the floor, who, after greeting the attendees, points out that, in line with what has been done so far, she wishes to highlight the commitment of the institution she represents to continue working so that the cooperative relationship model of the Administration with tax professionals can become increasingly effective. He adds that much progress has been made since the establishment of the Forum in 2011, but that it is undeniable that progress can continue in the matter and that his desire is not to let up in the effort, in order to achieve new achievements.
The Secretary of State for the Treasury then takes the floor to indicate that in the plenary session, after approving, if applicable, the minutes of the previous meeting, the Director of the Planning and Institutional Relations Service will present various issues of interest regarding planning and accountability of the Tax Agency and, subsequently, the people in charge of the management of the Departments of Tax Management, Collection and Financial and Tax Inspection will present the results and perspectives of the different Working Groups. Furthermore, Mr. Jesús Gascón adds that there will be a brief presentation of the projects related to the Spanish presidency of the Council of the European Union for the second half of 2023.
2. Approval of the minutes of the session held on November 23, 2021
Mr. Jesús Gascón 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 twentieth session of the plenary session were sent to the associations and schools prior to this meeting, with no observations having been received; He adds that, if there were not any at this time, it would be definitively approved. Since no objection is raised, the minutes of the 20th plenary session that took place on November 23, 2021 are declared approved.
3. Planning and accountability of the Tax Agency
Next, the Secretary of State for Finance gives the floor to Mr. Ignacio Fraisero Aranguren, Director of the Planning and Institutional Relations Service, so that he can develop this item on the agenda.
Mr. Ignacio Fraisero points out that, before addressing the presentation of the planning and accountability instruments of the Tax Agency, he wishes to remember that in the previous plenary session of the Forum it was reported that, in compliance with the commitments assumed by Spain in the Component 27 of the Recovery, Transformation and Resilience Plan, a provisional evaluation of the application of Law 11/2021, on measures to prevent and combat tax fraud, was planned to be carried out in the 4th quarter of 2022. He adds that, from the Technical Secretariat, the collaboration of the entities represented in the Forum will be requested so that they can transmit to the Tax Agency their observations on the different measures contained in Law 11/2021, both those considered correct as well as those that are susceptible to improvement and even those whose results have not been as expected and that would be desirable to modify. Likewise, it indicates that these observations and proposals are needed before the month of October, since, subsequently, it is necessary to systematize all the information received so that the Government can issue its report. Finally, the Director of the Planning and Institutional Relations Service thanks in advance for the collaboration that the associations and schools will undoubtedly provide in this work and points out that, given that in the last quarter of 2023 the final report of evaluation on the application of Law 11/2021, the Technical Secretariat will once again request said collaboration from the entities represented in the Forum.
Next, Mr. Ignacio Fraisero begins the development of the third point of the agenda, supporting his intervention in a presentation in power point. Thus, it indicates that, as in previous sessions, it wishes to highlight the Tax Agency's commitment to transparency, evident in the publication of the 2020-2023 Strategic Plan, its Addendum for 2022 and the 2022 Objectives Plan. as well as the results obtained by the organization, collected in separate reports from the Internal Audit Service on the evolution in 2021 of the indicators included in the 2020-2023 Strategic Plan and the analysis and evaluation of compliance with the Objective Plan in 2021. , respectively. In addition, it communicates that the Tax Agency is going to begin the work of developing a new strategic plan for the period 2024 - 2027, given that the current one ends next year. Thus, it points out that, of the main lines of action of the Tax Agency in planning, both strategic and operational, and of the main results obtained by the organization, it wishes to highlight the following:
1. Regarding the Strategic Plan 2020 – 2023, fully in force, and its Addendum, by which certain adaptations are introduced for 2022 in the Plan:
1.1. Focus enhancementbehavioural insights” : It consists of the use of techniques for analyzing taxpayer behavior in order to facilitate voluntary compliance, minimizing involuntary errors. That is, when the taxpayer is faced with completing a tax model, they will receive certain notices aimed at preventing them from making unwanted errors that could subsequently lead to intervention by the Tax Agency.
1.2 Promotion of the cooperative relationship model: In 2022, the Forum of Small and Medium Enterprises and the Forum of Federations and Associations of Self-Employed Workers have been established in order to institutionalize the relationship with these groups and have an agile and fluid communication channel, based on transparency and mutual trust. analogous to that existing in this Forum and in the Large Companies Forum. Thus, within the framework of these Forums, work is being done on the development of two Codes of Good Tax Practices that will allow the parties to express their commitment to voluntary compliance with tax obligations and promote legal certainty. Likewise, two working groups have been established, dedicated, respectively, to promoting the development of digitalization projects for these groups, as well as to the analysis of their tax regimes in order to ensure their adaptation to economic reality.
1.3. Making available to Corporate Tax taxpayers a list of notices and warnings that will be generated when preparing form 200 and that will allow you to correct certain unwanted errors.
1.4. New information obligations on virtual currencies, located both in Spain and abroad: established by Law 11/2021, are pending regulatory development.
1.5. E-commerce: The approval by the European Union of the VAT e-Commerce package, which came into force on July 1, 2021, has led to new reporting obligations for digital platforms, as well as a new customs declaration, since the exemption for low-value imports has been eliminated.
1.6. Development of the NIDEL project, aimed at the analysis and detection of money laundering networks: It is a tool that combines criminal network analysis technologies with
2. Regarding the evolution in 2021 of the seven multi-annual indicators of the 2020 – 2023 Strategic Plan, the following can be highlighted from the report prepared by the Internal Audit Service:
2.1 Broadening of tax bases: This indicator aims to evaluate voluntary compliance by analyzing the evolution of the aggregate tax base in comparison with that of nominal internal demand, since it has been considered to be the data that most reliably reflects the fiscal behavior of the country. Thus, since 2016, the aggregate tax bases have shown increases greater than those of nominal internal demand, with an accumulated differential for the period 2016 - 2021 of 11.8%, with an increase of 12.7% in 2021. while the economic magnitude has grown by 8%. However, although these results could be indicative that the Tax Agency's activity is on the right track in meeting the objective of improving voluntary compliance, it must be taken into account that there are other factors that also affect it.
2.2. Measurement of induced effects: The Strategic Plan establishes that the effects on voluntary compliance motivated by the actions of the Tax Agency must be measured and evaluated. Thus, comparing the previous and subsequent behavior of the taxpayers subject to an inspection verification with that of the total number of filers, it can be seen that the former increase their tax income in the following three years to a greater extent than the group of taxpayers, specifically, for For the people inspected in 2018, the increase in the net balance of their self-assessments has been 23.5%, compared to an increase of 13.1% for the total number of filers.
2.3. Analysis of the evolution of the calculation base consistent with the improvement in tax compliance: The calculation base, without taking into account extraordinary results, has maintained stable figures since 2015 (around 8.5 billion euros), although in 2021 it has reached 10.5 billion euros. Typically, with improved voluntary compliance, anti-fraud activities should show stable or declining results. Thus, we will have to wait for the next few years to see if the trend, in the medium and long term, returns to the usual figures.
2.4. Improve efficiency: This indicator is the quotient resulting from dividing the budgetary expenditure represented by the Tax Agency by the net tax revenues managed by the organization in a given year. Thus, in 2021 a ratio of less than 0.7% (0.68%) has been recovered, in line with previous years, with the exception of 2020, in which the pandemic had a significant impact on the Agency's activity. Tax and this indicator reached a ratio of 0.77%.
2.5. Collection – managed debt: This indicator relates the amount of managed debt with respect to the manageable debt in the executive period for a given year. Thus, in 2021 the percentage was 0.92%, in line with the provisions of the Strategic Plan (equal to or greater than 0.90%). In addition, the debt suspended due to bankruptcy proceedings has decreased by around 900 million euros compared to 2020, maintaining the trend that has been occurring since 2014. For its part, the debt suspended due to appeal has decreased by around 500 million euros, compared to the previous year.
2.6. Tax conflict: This indicator analyzes both the absolute conflictivity (number of appeals and claims) and the relative conflictivity (percentage that represents what was appealed or claimed with respect to the totality of the administrative acts issued by the Tax Agency). Thus, the relative conflictivity presents a decrease in 2021, standing at 1.95%, which constitutes a positive result, especially taking into account that the acts issued by the Tax Agency in 2021 increased by 12%. On the other hand, the number of economic-administrative claims is around 128,000 and the percentage of total or partial estimate is 38%. In the case of contentious-administrative appeals, 18,790 have been presented and the percentage of total or partial estimate has been 16%. Furthermore, the report points out that, given the diversity of functions performed by the Tax Agency, the percentages of annulment of the dictated acts vary according to the nature of the different acts subject to appeal, there being areas where the percentage is minimal, such as It may be in census matters, and areas, such as those related to inspection activities, where the percentage is higher.
2.7. Interest paid: The legal regulations impose on the Tax Agency the obligation to satisfy interest for delays in the processing of refunds and for unfavorable resolutions or sentences that entail an amount to be returned, as well as for requests for the return of income improperly made by the taxpayer. Thus, the trend since 2014 has been consistent with the objective indicated in the Strategic Plan, since the reduction in the amount of interest paid has been maintained, despite specific increases in 2019 and 2021.
3. Regarding the analysis and evaluation of compliance with the Objective Plan in 2021 (operational planning):
3.1. The two objectives that reflect the main contribution of the Tax Agency to the non-financial income of the State, gross and liquid collection, have had a compliance level of 100.9% and 100.7%, respectively. Thus, liquid tax revenues have been 15.1% more than in 2020 and, for its part, gross collection has been 11% higher than in the previous year.
3.2. In the rest of the indicators:
3.2.1. In the indicators of taxpayer assistance actions, 100% compliance has been achieved and even exceeded in most of the objectives that make up the first level of the Plan, although with some exceptions, such as the use by users of the Tax Agency app or the capture of electronic contact data.
3.2.2. In the indicators of the prevention and control actions of tax and customs fraud, the objective of 100% compliance has also been exceeded in all the objectives that make up the first level, except in certain areas affected by health restrictions.
To conclude his intervention, Mr. Ignacio Fraisero points out that the indicators that measure assistance actions have been reformulated in order to include all the channels through which the Tax Agency provides these services (telephone calls, chat, video calls, virtual assistants, electronic headquarters, etc.), as well as the role played by the ADI (Comprehensive Digital Assistance Administrations). Likewise, he adds that in-person assistance continues to be a very important objective for the Tax Agency, which is why it will be maintained or even increased, depending on demand.
Next, the Secretary of State for the Treasury thanks the Director of the Planning and Institutional Relations Service for his intervention and reiterates that the Tax Agency has to work during 2023 on the preparation of a new strategic plan that gives continuity to the current one. He adds that the outlook for next year is complicated due, among other reasons, to the fact that Spain is going to assume the presidency of the European Union in the second half of 2023 and the general elections planned in our country. Thus, Mr. Jesús Gascón indicates that the Tax Agency's strategy is reflected in an operational plan focused on the management and control of the tax system, that is, its application, and, given that one of the factors that is taken into account When preparing the strategic plan of the organization it is the normative one, it is intended to use in its development the final evaluation report on the application of Law 11/2021 that the Government must send to the Commission in the last quarter of 2023. In relation to the latter, it indicates that the Administration wishes to prepare a comprehensive report extending it to the General Tax Law and its implementing regulations. Thus, he adds that a public consultation has been considered, but that it has been ruled out because it is very possible that a significant part of the proposals received would not be very productive since they would have more to do with tax reform issues, moving away from of the objective of the consultation. However, it indicates that it is very possible that contacts will be established with the members of the Cooperation Forums established by the Tax Agency with different groups (Large Companies, Associations and Tax Professionals, Small and Medium Enterprises and Self-Employed Workers), as well as with others. qualified interlocutors in the procedural aspects of the regulatory framework. Finally, it reiterates that the operational topics included in the evaluation report of Law 11/2021 will undoubtedly serve to improve the Strategic Plan of the Tax Agency.
Next, Mr. Jesús Gascón offers the floor to the attendees in case they wish to ask any questions or comments.
First, Mr. Antonio Ibarra López, representative of the Professional Association of Accounting and Tax Experts (AECE), intervenes, who, after greeting the participants in the plenary session and congratulating the recently appointed people, points out that in relation to the conflict and the resources would like to reflect on “immaterial defenselessness”, since there are a series of acts that are not appealed because their cost is higher than the amount being settled. Thus, he comments on the case of a client who for years had been deducting only 50% of the VAT on his vehicle's fuel, that is, he took into account the issue of presumption, and At a given moment, the management bodies, without assessing whether the vehicle was used for the activity or not, regularize said deduction by eliminating it, and the result is a payment of 200 euros. When the matter comes to the attention of the advisor, generally the recommendation, given the amount, is that he pay it and not appeal, which, sometimes, can lead to the client abandoning his services or, at least, creating a certain environment of distrust. Mr. Antonio Ibarra adds that the Administration is perfectly aware of these situations, which are not few, since there are thousands, and that, on the other hand, the absence of recourse allows the Tax Agency to present percentages of conflict that do not increase and even reduced. Finally, the representative of AECE requests greater sensitivity on the part of the tax management bodies in their daily activity.
Mr. Jesús Gascón responds that the statistics are large volumes of aggregated data and that for the Tax Agency the trend is very important, since if they reflected an increase in conflict, the problem would not only be for the managing Administration, but also for the reviewer and, ultimately, the courts of law. On the other hand, he points out that, regarding the issue of settlements for small amounts, it must be taken into account that Spain is a middle-class country, with a very high number of employees and self-employed workers, so these amounts have an important impact on collection. Thus, he adds that he agrees that an Administration that focuses on these taxpayer profiles and this type of alleged non-compliance does not seem very efficient, and that, of course, it is not the priority of the Tax Agency. However, he points out that sending the message that the Administration is focused on regularizing high amounts is something very dangerous that must be avoided, and hence sometimes the limits are adjusted and the amounts to be taken into account in the actions are reduced. . On the other hand, Mr. Jesús Gascón reiterates that the important thing to achieve progress in the cooperative relationship model is to specify the problems that arise so that, together, we can analyze them and try to find a solution. In this sense, the leading role that the joint initiative of the Taxpayer Defense Council and the Institute of Fiscal Studies is acquiring stands out through which, on behalf of the Secretary of State for Finance, in 2021 they have established a specially oriented debate forum towards people who perform tax advisory functions where, from a technical point of view, the main problems that arise in the application of the tax system are analyzed. Thus, he adds that renowned professionals also participate in the forum sessions, invited by the IEF depending on the presentations that are going to be debated, and their objective is obtain, in a calm and rigorous environment, conclusions that can be assumed by consensus, without prejudice to including the qualifications that are considered necessary and, even, that they are limited to confirming the existence of conflicting positions and, therefore, a disagreement. On the other hand, Mr. Jesús Gascón points out that, in terms of conflict in general, it would be interesting to have representatives of not only the General Directorate of Taxes participate in the working groups of this Forum, but also the Council for the Taxpayer Defense or the economic-administrative courts, since, from the Secretary of State, an important part of the litigation is being analyzed that is characterized by recurring patterns and that, in addition, imply an overload of work; For example, there are cases in which an administrative criterion is not shared by citizens and is contested en masse, sometimes giving rise to a high number of estimates by the economic-administrative courts. Thus, in these situations, as a practical and effective solution, what in legal terms is called “witness litigation” could be used, avoiding a lot of repetitive and sterile work for all affected parties. Finally, Mr. Jesús Gascón points out that we must continue to delve into the ways and tools that allow progress in reducing conflict.
Next, Mr. Arturo Jiménez Contento, representative of the Spanish Association of Tax Advisors (AEDAF), comments that he seemed to understand that the data being offered is based on the total acts of the Tax Agency and, given the affirmative response of the Secretary of State for the Treasury, points out that an important nuance to take into account is that the percentage of conflict would be much higher if it focused on the liquidation acts of the management and inspection area.
Mr. Jesús Gascón responds that, indeed, the data is based on the total of acts issued by the Tax Agency, although this year the acts of the customs area had been excluded from the calculation due to the elimination of the exemption for goods of little value had meant a significant increase in them that would distort the information presented. He adds that the report, which will be published shortly, includes the percentages of conflict broken down by functional areas. Likewise, it indicates that in the plenary session of the Large Business Forum that took place in June, the case of the minutes and, in particular, those of disagreement were asked about the case. At the meeting it was reported that the latter represented 20% of the total signed minutes and that around 5% of them were subject to total or partial annulment. On the other hand, the Secretary of State for the Treasury comments that efforts are being made to move forward in focusing on the issues and areas that generate greater conflict and that, therefore, work is being done on the compatibility of the information systems of the Tax Agency. and the economic-administrative courts, so that data analysis can be improved.
Ms. Esther Luque Sánchez, representative of the Registry of Tax Advisory Economists (REAF), then takes the floor, who, after apologizing for the absence of Mr. Agustín Fernández Pérez, President of REAF, who other obligations have prevented him from attending the session plenary session, points out that, lately, the number of requirements from the tax management area has increased, as well as their depth and the amount of information that must be provided to address them, something that is leading to an increase in the workload of tax professionals. He adds that, however, to highlight something positive about the increase in this type of actions by the Tax Agency, it is possible that they have an educational effect in the medium and long term on taxpayers, regarding the importance of the demands documentaries. Finally, Ms. Esther Luque indicates that, in terms of obtaining in-person appointments, there are many delays in the service, and that, with regard to the resolution of files, at least in Madrid, they have noticed a improvement with an appreciable increase in resolution speed.
Ms. Rosa María Prieto tells you that, in relation to the requirements, the Tax Management Department, within the framework of its powers, is carrying out more exhaustive checks and with a higher level of self-demand, in order to improve the quality of the review activities carried out. On the other hand, regarding face-to-face appointments, it points out that the Tax Agency monitors the service with the objective that all offices comply with access standards, so as to provide reasonable deadlines that allow both the citizenship and the tax professional must comply, of course, with those established by the regulations (for allegations, study of the file, etc.). He adds that, furthermore, this is an issue of special importance that will be the subject of analysis and more detailed monitoring until the end of the year and that, without ruling out that at some place or time a specific problem may occur, the intention of the organization is to work so that they are very exceptional cases.
Ms. Esther Luque intervenes again to point out that there is a profile of taxpayers who feel neglected, since they feel more comfortable when they are attended to in person, even if it is just to discuss, and who miss the human warmth in dealing with the Agency Tax.
The Secretary of State for the Treasury then intervenes to indicate that due to an urgent matter he has to leave the meeting for the moment and that he will try to rejoin it before it ends.
Ms. Soledad Fernández Doctor then takes the floor to emphasize that the Tax Agency will continue to promote information and assistance services, adapted to the different types of taxpayers, an area of activity to which the organization has been dedicating for many years. important efforts and in which relevant progress has been achieved, although, of course, there is room for further improvement. He reiterates that, as the Director of the Tax Management Department has pointed out, work is being done on a very complete project to improve the information and assistance services provided by the Tax Agency and adds that, as soon as it is prepared, the member associations and schools of the Forum so that they can make their proposals which, without a doubt, will be very useful.
Since there are no more interventions, the President of the Forum gives way to the next item on the agenda.
4. Information on the topics discussed in the working groups
Next, the General Director of the Tax Agency points out that the working groups of the Forum met together on May 18 and, in order to comment on their activity in the area of the Tax Management Department, she gives the floor to its Director.
Ms. Rosa María Prieto indicates that the meeting addressed the 2021 Corporate Tax campaign, as usual. He adds that one of the objectives of the Tax Agency in relation to said campaign, as occurs with the IRPF , is to anticipate, as far as possible, the assistance services that are provided during it. Thus, the following issues were highlighted at the meeting:
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that the ministerial order approving the models had been published on May 4;
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that the Corporate Tax manual was available on the electronic headquarters of the Tax Agency since May 6;
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that the tax data would be available on June 23.
In relation to this last point, the Director of the Tax Management Department adds that it is already the third year that this information has been offered, with increasing quality in terms of the data provided, and that this initiative has been well received by part of those obliged to submit the tax.
Likewise, Ms. Rosa María Prieto indicates that, regarding the model, it was commented that it did not present any important new developments in the year and a succinct presentation of the most significant modifications was made, such as those that affected the exemption on dividends and income. derived from the transfer of securities (art. 21 LIS ) or the deduction for investments in cinematographic productions (arts. 36 and 39 LIS ), among others.
On the other hand, the Director of the Tax Management Department points out that, at the request of the associations and colleges, the following issues had been discussed at the meeting:
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Personal Income Tax campaign 2021 and duplication in the tax data of subsidies collected by people affected by ERTE : The representatives of the Department of Tax Management indicated that the information related to subsidies came from forms 190 and 347 and from the National Subsidies Database. It was clarified at the meeting that the data was only automatically transferred to the declaration as work performance if its origin was form 190, since in the other two cases the program asked the taxpayer if he wanted to transfer the information, and it must be indicated if it was as performance of work or if the subsidy was linked to self-employment activity. In addition, they were warned that they should review the data in order to avoid duplication in their incorporation.
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Complementary declarations of Personal Income Tax for the perception of arrears of income from work from previous years: The schools and associations indicated that the presentation of complementary declarations was very inconvenient, since the taxpayer had to go to the bank in order to obtain the NRC . Thus, they requested that the possibility of direct debit be included for these complementary services. For their part, the representatives of the Tax Agency responded that for 2021 the complementary contributions submitted within the deadline could be domiciled. Likewise, it was reported that, however, the rule did not provide for this possibility for late declarations, in addition to the fact that banking entities could not technically assume it.
Ms. Esther Luque then intervenes to point out that, in relation to supplementary claims due to arrears of remuneration from previous years, sometimes such small amounts must be included that, in the end, these declarations are not presented. He adds whether it would not be possible to implement a solution that, without causing economic damage to the Administration, would somehow allow those amounts to be incorporated into the declaration for the current year.
Ms. Rosa María Prieto responds that one of the problems is that the complementary declaration for a financial year has to be prepared in accordance with the regulations in force for the same. He adds that it is a complex issue and that, technically, there is no simple solution.
The REAF representative takes the floor again to ask if the Tax Agency knows the amounts that are no longer paid due to failure to submit complementary declarations of small amounts, to which the Director of the Tax Management Department answers that, for the moment, this has not been done. a concrete analysis. Furthermore, it adds that these amounts are susceptible to regularization in the verification procedures that are usually carried out by tax management bodies.
Since there are no more interventions, Ms. Soledad Fernández Doctor gives the floor to Mr. Guillermo Barros Gallego, Director of the Collection Department.
Mr. Guillermo Barros begins his intervention by indicating that at the meeting of the working groups, at the request of the associations and schools, the following issues in the area of his Department were discussed:
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Regarding the extension of the direct debit deadlines for self-assessments, the Director of the Collection Department points out that numerous requests have been received along these lines, but that the problem lies in the number of collaborating entities. He adds that, however, this request has been forwarded to them so that they can analyze whether it would be possible to reduce the period they need to manage direct debits. Also related to this issue, the associations and schools had requested to adapt the fiscal calendar to the work calendar and, at the meeting, the representative of the Collection Department asked them to send their proposals related to the year 2023 as soon as possible, in order to be able to analyze them. Finally, the extension of the deadline for submitting self-assessments had also been raised, to which it was answered that it was not a matter within the jurisdiction of the Tax Agency, but that it would be transferred to the competent body.
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An impact on the management of deferrals had been included in the agenda, since when they were requested, other pending debts could appear and, even if proof of payment was provided and it was proven that the only outstanding debt was the one was requesting a postponement, the denial was issued automatically, without review of the documentation provided. The social partners requested the enabling of a communication channel with the collection area. Thus, the Tax Agency reported that the functionality was underway and the NRC was being refined on line in order to achieve automatism between payments made by citizens and the information from the Tax Agency, as well as ensuring that the certificates of being up to date with payments were already updated and no supporting documents had to be provided. Likewise, Mr. Guillermo Barros points out that on July 4, a new functionality was incorporated into the Tax Agency app that introduces greater clarity regarding the most common procedures in the collection area, allowing practically three clicks. , consult, pay and defer debts.
Next, the General Director of the Tax Agency takes the floor to emphasize that the new functionality incorporated into the app represents a great advance in information and assistance services, since it allows citizens, from their mobile phone, to know which are your debts, select the ones you want and pay them or request deferrals of them.
Next, Mr. Guillermo Barros reiterates that with this initiative, a new service has been incorporated into the app for requesting deferrals, consulting and paying debts quickly, easily and without time limitations, so that taxpayers can They will be able to save time and travel when carrying out the most common procedures in the collection field. He adds that, of course, they are also available on the electronic headquarters. Thus, in relation to the new functionality, it indicates that, once the user chooses the option that encompasses the entire service ("Pay, defer and consult debts"), in the first navigation level three large differentiated accesses appear that correspond to the three groups of procedures stated in general access to the service. Thus, the Director of the Collection Department highlights the following issues:
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Pay debts: offers in a single step the possibility of making the payment of all outstanding debts, of those desired or the partial payment of some of them, as well as payment in compliance with seizure proceedings when one is not the debtor. Payments can be made:
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by debit to bank account: The field for the IBAN appears filled with the last account available at the Tax Agency. Supports the possibility of editing the field and modifying the debit account;
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with credit card: In this case, the user must fill out the corresponding field with its data.
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Debt deferrals: The procedure is very similar to that of paying debts, appearing a checkbox where you can select, from the existing ones, the debt whose deferral you wish to manage. Thus, the granting of the deferral is instantaneous in cases exempt from providing collateral, which, on the other hand, are the majority.
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Consultation of debts pending payment, total or partial, and payments that are already recorded as made: By selecting this option you can access all the detailed and detailed information contained therein, by selecting the link of the debt or payment itself.
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Obtaining certificates of being up to date with payment: The payment facilities are accompanied by the option for the certificate to be issued, in certain cases, without further formalities. Thus, a button has been included for certificate requests and by clicking on it you access a pre-filled form, where the user must complete certain fields to complete the request. This is a highly requested service, especially considering the current situation, where the certificate is necessary to obtain the different aid that is being implemented.
Ms. Soledad Fernández Doctor then offers the floor to the attendees in case they wish to make any questions or comments about the new functionality incorporated into the Tax Agency app.
Firstly, Ms. Esther Luque intervenes to ask if the query on pending balances includes the seized amounts, to which Mr. Guillermo Barros answers that work is being done to include this information in a more immediate way, but that This is a complex issue, since there is a period of time, set in the seizure procedure, between the moment in which the block is made and the moment in which the information reaches the Tax Agency and can be applied to a specific debt. .
Mr. Joan Torres Torres, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors (FETTAF), then takes the floor to, first of all, congratulate Ms. Soledad Fernández Doctor on her appointment as General Director of the Tax agency. He adds that he also wishes to thank the Administration for the efforts it has been making to resolve some of the issues that tax professionals have been requesting repeatedly for some time. On the other hand, he asks if the fact of making a payment and immediately obtaining the certificate of being up to date has to do with the implementation of the NRC on line and with what the Administration calls “flying income.”
Mr. Guillermo Barros answers that, in fact, the Tax Agency calls them “in-flight income” because what it is managing is the information provided by the collaborating entity, even though the money deposited by the taxpayer has not reached the bank account. In this way, the taxpayer obtains proof of income and the Administration can issue them a certificate of being up to date with their tax obligations. On the other hand, regarding NRC on line points out that the Department of Tax Informatics is working so that it can be implemented by the end of the year.
Mr. Joan Torres also comments on the issue of excess obstacles, raised at the working group meeting with some examples of specific cases that had occurred and the importance of the harm they caused to the taxpayer.
The Director of the Collection Department points out that it is one of the areas in which progress must continue, so that the amounts seized adjust to the extent possible of the outstanding debts.
The representative of FETTAF takes the floor again to reiterate the request already raised in this Forum in relation to the unification of the deadline for submitting the declarations that must be made in the month of January, extending it until the 30th.
Ms. Rosa María Prieto responds that, as has already been pointed out on previous occasions, the competence does not lie with the Tax Agency, nor even with the Secretary of State for Finance, since the deadlines for submitting declarations are closely related to budgetary issues that affect collection and that have to do with the deadlines in which certain obligations must be met, such as the repayment of debt or the payment of interest. However, it indicates that the request will be transferred to the competent body again.
Finally, Mr. Joan Torres comments that the two traditional requests in this Forum are the extension of the deadline for direct debiting self-assessments and the extension of the deadline for submitting the returns for the 4th quarter until the 30th, since in January you must Keep in mind that the first week of the month, in many offices, coincides with staff vacations. Likewise, he adds that the extension until the end of February of the deadline for the presentation of form 347 has been an advance in this sense that has contributed to decongesting the month of January, facilitating the work of social collaborators.
Next, Mr. Antonio Ibarra takes the floor to comment on the effort that tax professionals had had to make to present the self-assessments for the first quarter because it had coincided with holidays. Likewise, it reiterates that, although in 2023 the deadlines for submitting quarterly self-assessments fall well, it is important that the tax calendar adapts to the work calendar; adds that, in this sense, the fact that the deadline for submitting returns for the 4th quarter was unified, extending it until the 30th of the month, would contribute to this.
Ms. Soledad Fernández Doctor responds that the Tax Agency is aware of the demands of the associations and colleges and that it will be transferred to the competent body.
Next, given that there are no more interventions, the President of the Forum gives the floor to Mr. Javier Hurtado Puerta so that he can comment on the issues of the inspection area that were discussed in the working groups.
Mr. Javier Hurtado points out that he is going to present, in general terms, the issue developed by the representatives of the Department of Financial and Tax Inspection at the joint meeting of the working groups, which took place on May 18, in relation to the status of processing of the Royal Decree approving the regulation that establishes the requirements that computer systems and programs that support the billing processes of businessmen and professionals must adopt, and the standardization of billing record formats . Likewise, it indicates that the regulation develops the modifications established by Law 11/2021, on the prevention and fight against tax fraud, in Law 58/2003, of December 17, General Tax (articles 29.2.j and 201 bis), and clarifies that some of the modifications introduced are in force by themselves, without the need for regulatory development. Thus, Mr. Javier Hurtado adds that he wishes to highlight the following issues:
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Regulatory situation: The public consultation process has ended and is pending the opinion of the Council of State.
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Contextualization: Although the main objective of the regulation is the suppression of dual-use software in compliance with component 27 of the Recovery, Transformation and Resilience Plan, two other reasons must be noted that have been present in the regulation. writing of its articles:
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On the one hand, advance citizen assistance services since the regulation has included the voluntary possibility for the taxpayer to send their invoices to the Administration, so that, when they subsequently have to complete a declaration VAT or direct taxes, the Tax Agency provides you with the data derived from the documents provided, even with the corrections caused by the information provided by third parties.
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Likewise, contribute to the provisions of component 13 regarding the commitment of public administrations to promote the modernization of the Spanish business fabric through the digitalization of SMEs, contributing to increasing their efficiency (digital kit).
In relation to this point, Mr. Javier Hurtado points out that the establishment of a common electronic invoicing standard for all professionals and businessmen would allow them to communicate and exchange invoices and documents with each other automatically through their computer systems, as well as with their suppliers and other people or organizations with which they relate (customers, financial institutions, Administration, etc.), contributing to reducing certain management costs. That is, standardization would favor interoperability by facilitating communications between the different agents involved, while at the same time introducing simplification in procedures with the Administration, promoting security and securing of information among all the people involved.
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Essential content of the Royal Decree:
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It does not alter billing obligations. Thus, taxpayers subject to the immediate provision of information system ( SII ) and certain simplified regimes, as well as those who are excluded from the obligation to provide information, are exempt from meeting the requirements established in the regulations. billing.
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Establishes the way in which computerized billing systems must comply with the legal requirements of integrity, conservation, accessibility, legibility, traceability and unalterability of records.
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It requires that systems have the capacity to automatically send information, although said sending is not mandatory. This requirement will make it easier for taxpayers to provide documentation in response to the requirements formulated by the Administration. Likewise, this requirement has been included in anticipation that regulatory changes may be established in the future that extend the obligation to automatically submit information to all taxpayers.
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It enables clients and consumers to participate in the process of verifying the integrity of the billing system of their suppliers, being able to compare the invoices they receive in the electronic headquarters of the Tax Agency, with the information provided by their supplier, in the event that he has sent it. It will be implemented by introducing a QR code on invoices and tickets.
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The certification of software is carried out through the responsible declaration of manufacturers or developers, which states that the computer system complies with the provisions of article 29.2.j) of the General Law Tax and in its regulations and ministerial development order. The certificate must be provided to the purchasers of the software in writing, included in the computer system itself, where it must be visible and kept throughout the limitation period. Thus, the responsibility for compliance with the requirements falls on the producers of the software .
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The regulation establishes that businessmen and professionals must have their computer systems adapted to the new requirements on July 1, 2024 and that, for their part, producers of software have nine months from the approval of the ministerial development order to offer its clients billing systems that guarantee compliance with legal requirements.
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Next, Ms. Soledad Fernández Doctor thanks the Director of the Department of Financial and Tax Inspection for his presentation and offers the floor to those attending who wish to make any queries or comments.
Mr. Joan Torres points out that he agrees with the above in that in the future computer systems for automated information submission will be extended to all groups, which leads him to consider that, if the taxpayer directly sends his invoices to the Tax Agency, the role of tax professionals can be diminished if they lack access to them. He clarifies that he is not referring to the tax advisory functions, which would not be affected, but rather to the completion and presentation of the returns. Thus, the FETTAF representative asks what situation the social partners are in and whether they will have access to the invoices that their clients send automatically to the Administration.
Mr. Javier Hurtado points out that, indeed, the tax advisor will be able to access invoices on behalf of third parties, with prior authorization from the client. He adds that, in any case, it must be taken into account that, although the Tax Agency's objective is for the billing systems to be as simple as possible, they always present a certain technical complexity, so there is the possibility of hiring third parties. that comply with the obligation to issue invoices on behalf of the taxpayer. Likewise, he reiterates that the regulation that he has been commenting on only refers to the invoices issued, so that the Tax Agency in relation to a specific taxpayer will only have the invoices issued by his suppliers if they have decided to send them to the Administration. That is, the information held by the Tax Agency will be more complete and more useful as the number of taxpayers who automatically send the invoices they issue increases. On the other hand, the Director of the Department of Financial and Tax Inspection comments that in the hypothetical case that all taxpayers sent the invoices issued to the Tax Agency, and the Administration could return all that information through an assistance service, it would be necessary to have take into account that, if the preparation of, for example, a draft of Personal Income Tax of an employed worker presents a degree of difficulty, in the case of a person with an activity on your own account it rises quite a bit, and it goes without saying what would happen in the case of a draft VAT , a tax whose completion, in general, is very complex.
Next, Ms. Rosa María Prieto reiterates that, indeed, in the hypothetical case commented by the person in charge of the Inspection Department in which the Administration managed to provide the taxpayer with a draft of VAT from Of all the invoices that have been sent to you, their review will always be necessary in terms of qualification of the taxable events, VAT rates , tax deductions, etc. Thus, he adds that this situation would be analogous to that of the implementation of the SII, where social partners have continued to provide their services to taxpayers subject to this system.
Next, Mr. José Borja Tomé, Director of the Tax IT Department, intervenes to point out that the information collected by the Tax Agency as a result of the automated submission of invoices by taxpayers will consist of aggregate information that, Although it can be used in the preparation of some type of draft, it could not by itself configure a declaration, and it would be necessary to subsequently carry out a task that is truly important, the fiscal one, which has to do with the qualification of the taxable events and other issues discussed in relation to taxes. Thus, the person in charge of the Tax IT Department adds that the objective of the Tax Agency is for the greatest number of businessmen and professionals to send their billing, which will result in facilitating the work of tax professionals since it will free them of the task of recording their clients' invoices, avoiding unwanted errors, and will allow them to access them electronically and without having to wait for the client to provide them. Finally, Mr. José Borja points out that the Administration and social partners are in the same boat in this project and that for the Tax Agency it is important that tax professionals can access all the information from the first moment, to the extent that the client authorizes them, given the relevance of the role they play in the functioning of the tax system.
Next, Ms. Soledad Fernández Doctor informs that the members of the Forum will be informed of the progress in the processing of the regulation, given the importance that it has not only for the Tax Administration, but also for tax professionals.
Next, since there are no more interventions, the President of the Forum gives way to the next item on the agenda.
5. Projects for the European Presidency 2023
Ms. Soledad Fernández Doctor comments that, as is known by all those present, Spain will assume the presidency of the Council of the European Union in the second half of 2023. She adds that at this time there are numerous projects in the pipeline at the community level that could be debated under the Spanish presidency. Thus, it indicates that below Mr. Marcos Álvarez Suso, Head of the Procedural Support Area of the Department of Financial and Tax Inspection, and Mr. Vicente Cillero Martínez, Deputy Director General of Management and Intervention of Special Taxes of the Department of Customs and II. EE. , will report on the initiatives in the pipeline at the European level.
Mr. Macos Álvarez Suso begins his presentation by indicating that Spain will assume the presidency of the Council of the European Union after the presidencies of the Czech Republic and Sweden and that, given that these countries have their preferences in relation to the existing projects in the pipeline, it is unknown which of the same will remain pending in the second half of 2023 or if, even, there will be new proposals or some of the current ones will have been discarded. Likewise, it indicates that the Spanish presidency, in addition to being a short presidency because it coincides with the summer period, is the last one before the elections to the European Parliament, which is why the Commission has already informed Spain that, given the political uncertainty over the result of the elections, will try to promote a significant number of the initiatives that are underway. Thus, the Head of the Procedural Support Area indicates that he is going to make a brief presentation on the tax files that are currently being processed and that, next, Mr. Vicente Cillero will report on those related to energy taxation and to the carbon border adjustment mechanism, and that those related to the Customs area will be excluded because the Department plans to expose them in another framework.
Next, Mr. Marcos Álvarez comments that for Spain assuming the European presidency represents an enormous challenge and requires a great effort in material and human resources, but that, although the European legislative initiative in tax matters corresponds to the Commission, it also provides the country a certain opportunity to promote those files in which you are most interested. Thus, it reiterates that at this time there is great uncertainty regarding the projects that will be processed under the Spanish presidency of the EU and, with the support of a presentation in power point , outlines the main aspects of some of the proposals that currently exist, clarifying that not in all cases there is a regulatory project from the Commission:
1 In direct taxation:
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Pillar II: The proposed Directive is under discussion at OECD level and its objective is to guarantee a minimum tax rate (15%) for the global activities of large multinational groups. The debate is about harmonizing a common set of rules on how to calculate this effective tax rate, so that it is applied correctly and consistently across the EU . Under the French presidency, which has just ended, the project has received a strong boost, but due to the unanimity rule required in Europe to approve projects regarding taxation, it is currently subject to political blockage. Likewise, conditional on the approval of pillar II, three initiatives stand out:
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Annual publication of the effective corporate tax rate of certain large companies with operations in the EU : The proposal will be presented once the Pillar II Directive has been approved.
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Recast of the Interest and Royalties Directive: The approval of Pillar II could pave the way for the approval of the recast Directive that has been in the Council since 2011 and whose objective is to make the benefits contemplated in it conditional on the interest being subject to tax in the State of destination.
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Pillar I: There is still no European regulatory proposal. It gives market jurisdictions the right to tax part of the profits of certain non-resident companies, providing for the reallocation of a part of these global profits between jurisdictions where the group has clients or users, using an agreed formula.
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Amendment to the Directive on administrative cooperation (DAC 8): Although there is no regulatory proposal yet, this initiative aims to establish transparency standards that guarantee tax administrations information that allows them to identify taxpayers active in new means of exchange, in particular cryptoassets and electronic money.
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Shell enti ties: The proposed Directive establishes parameters that will help Member States to detect companies that apparently carry out an economic activity, but which do not have a minimum substance and are used to obtain tax advantages. Likewise, if this proposal does not obtain unanimous agreement, the European Commission announced in May that it would present a new legislative initiative at the end of the year that would regulate the profession of tax advisors and their commitment to to the non-use of this type of entities, although there is still no other additional reference to this proposal.
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DEBRA: In order to correct, in a coordinated manner throughout the single market, the bias towards debt induced by taxation, this proposal for a Directive establishes rules to provide, under certain conditions, for the deductibility for tax purposes of notional interest on increases in funds own and to limit the tax deductibility of excess borrowing costs.
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Framework for corporate income taxation in Europe (Business in Europe: Framework for Income Taxation o BEFIT): It would be a single corporate tax rule for the EU , based on the characteristics of a common tax base and a proration formula for the distribution of profits between Member States. Likewise, although there is no regulatory proposal yet, it will be based on the progress of global discussions in which these concepts are already present, through the use of a formula for partial redistribution of benefits in pillar I, and common rules. for the calculation of the tax base for the purposes of applying Pillar II.
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Common retention method at source: The objective of this initiative, which does not yet have a regulatory proposal, would be the introduction of a common system at the level of the EU for withholding at source on dividends or interest payments to non-residents. It will involve the establishment of a system that will allow tax authorities to exchange information and cooperate with each other, as well as improve tax residence certificates for these purposes, facilitating and streamlining the management of refunds to non-residents.
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Code of Conduct: There is a working group dedicated to the study of tax measures that cause harmful tax competition between Member States, as well as to the preparation and updating every six months of the list of non-cooperative third countries and territories, examining in coordination at the level of the European Union defense measures.
2 In indirect taxation:
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The VAT in the digital age: It is the star project of the European Union, although there is still no proposal. It is based on:
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the establishment for the entire European Union of a homogeneous system for the immediate provision of information in real time, something similar to the Spanish SII that also already exists in other countries such as Italy and Hungary;
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the review of the tax regime of electronic platforms, harmonizing intermediation in the provision of services, especially in the tourist accommodation and people transportation sectors, rethinking both the material standard of exemptions and others, as well as the possibility that these platforms were the obligated to pay VAT instead of the underlying provider;
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the extension of the European single window to all cases not currently covered, given its positive impact on increasing revenue collection and reducing costs.
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The VAT in the tourism sector: This project is of special interest for Spain, given the importance of the tourism industry in our country. The Commission's idea is to standardize certain aspects related to said sector and propose the review of different issues of certain regimes, such as:
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The special regime for travel agencies is not applied uniformly in the Member States and, furthermore, in Spain it is established that it can be waived operation by operation, an issue that is highly discussed at the European level;
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improve the refund regime for travelers not resident in the European Union, as well as that applicable to duty-free shops;
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Likewise, review the tax rules for passenger transportation.
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The European Commission is considering promoting a dispute resolution mechanism between Member States in order to avoid situations of double taxation in VAT . Thus, in direct taxation there are very clear mechanisms to correct double taxation, but in VAT , as the directive is harmonized and there are common rules, it was initially thought that this could not occur. problem. However, reality has come to show that it does exist and that, furthermore, it is a growing problem. Therefore, the Commission's idea is to promote a system that in some way forces all Member States that intend to collect the VAT quota for the same operation to reach an agreement.
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Definitive regime in VAT : The Commission's idea consists of the implementation of the principle of taxation at destination for intra-community operations between businessmen, maximizing the single window, in such a way that operators can relate to a single Administration, through which they would present all their self-assessments.
To conclude his presentation, Mr. Marcos Álvarez comments that the last project to which he has referred has already been discussed previously on different occasions; He adds that we will have to wait to see if the debates on the Commission's proposal achieve a certain degree of unanimity on this occasion.
Mr. Vicente Cillero then takes the floor, indicating that with regard to community actions, first of all we must remember the European Green Deal that the current Commission published in 2019 and which serves as the framework for “Objective 55”, which It comprises a package of measures that, basically, consist of reducing emissions into the atmosphere by 55% in 2030, compared to those of 1990, as well as ensuring that the European Union is a decarbonized economy, such that emissions into the atmosphere are neutral, that is, it captures as many emissions as it produces. Thus, the representative of the Department of Customs and Excise Taxes adds that this transversal initiative of the European Union aimed at achieving climate objectives conditions many aspects of community policies, highlighting the following:
1 Revision of the Energy Products and Electricity Directive: There is already a proposal of July 14, 2021 in which a recast of the current Directive dating from 2003 is made. It must be remembered that the latter had a gestation period of around 10 years and that the previous review proposal was raised by the Commission in 2011, but, due to lack of agreement between the Member States, it was shelved in 2015. Thus, we must highlight the complexity of the Commission's new regulatory initiative since it basically affects energy, which is a input esencial de cualquier economía, y que, además, cada país ha adoptado un mix different energy, conditioned by taxation. Thus, the new Commission proposal has the following objectives:
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Adapt the taxation of energy products to the European Green Deal, contributing to the reduction of emissions into the atmosphere in 2030 and decarbonization in 2050.
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Homogenize the Directive to contribute to the Single Market, eliminating exemptions and establishing derogations for certain issues existing in the accession agreements to the European Union of some Member States.
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Increase your fundraising potential.
On the other hand, the general lines of the review of energy taxation are the following:
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Energy products will be taxed based on their environmental behavior, determined by their net calorific value, that is, what determines the taxation of a product will be its energy efficiency, established in accordance with European environmental regulations that regulates both the energy efficiency of products and their obtaining from renewable sources.
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The list of products covered by the Directive is expanded, including ethyl alcohol, hydrogen and ammonia. Thus, the proposal has an extensive and totalizing intention, covering all products that are an energy source for consumption by people, companies, etc.
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The minimum rates are set by establishing a ranking among energy products according to their use, in such a way that for each of the products that have a certain use in industry or in the households, a tax rate is established that must subsequently be averaged by their net calorific value. Thus, this type of taxation must be applied to any product intended for that specific use, regardless of the product in question. At the same time, it is established that if a Member State wants to increase the taxation of a certain product, it would also have to increase that of any other product that is intended for the same purpose, that is, the tax capacity of the Member States will be affected. limited to a certain extent by the provisions of the Directive regarding the purposes of the products and tax rates. Likewise, the minimum tax rates have to be respected by all member countries, which will translate into an increase in them.
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The minimum rates will be indexed to an index of the evolution of consumer prices, so that they do not become outdated due to the effect of inflation.
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The exemption for intra-Community air and maritime navigation is eliminated, with some exceptions for the transport of goods.
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The possibility is contemplated that Member States may apply exemptions for environmental reasons.
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Member States will be able to establish reductions for environmental or social reasons, respecting the minimum Community rates.
2 Carbon Border Adjustment Mechanism: The European Union has had an emissions trading regime since 2003 through which the electricity, cement, etc. industries. They must acquire certificates that allow them to emit into the atmosphere. Because such acquisitions make production more expensive, many companies have preferred to relocate and produce these products in countries outside the European Union, where environmental legislation is not as committed to curbing the effects of climate change. Thus, the new border adjustment mechanism aims to eliminate these carbon leaks, that is, to somehow adjust at the border what would be paid within the European Union for emission rights with respect to what has not been paid. out.
The most notable issues of the proposal are the following:
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Affects imports of carbon-intensive products: cement, aluminum, fertilizers, electricity, iron and steel.
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The mechanism is applied in parallel to the emissions trading regime of the European Union, and its operation, in practice, means that the importer of these products has to appear in a community register and must communicate within the first three months after imports of these products per calendar year, while acquiring the certificates that allow them to carry out the emissions.
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The project is very advanced and in the ECOFIN of March 15, 2022, an agreement was reached on the final text that now has to continue with its community processing. The standard by which it will be approved is a regulation of direct application to all Member States.
3 Future files: The Commission has announced that it is going to make two new proposals in relation to the following matters:
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Revision of the Directive on the taxation of tobacco products, since in recent years new products have appeared on the market (heated tobacco, electronic cigarette, etc.) and Member States have adopted different solutions in relation to them. Thus, the forecast is that the Commission will make a community proposal at the end of 2022 that harmonizes the issue, establishing a common treatment for all Member States.
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Review of the horizontal Directive on community excise goods (tobacco, alcohol and hydrocarbons), although the date on which the Commission will make its proposal is not yet known, although it is expected to be at the end of 2022 or beginning of 2023. Basically, it will consist of clarifying and reducing the quantity of products that can circulate from one Member State to another purchased by individuals without paying the tax.
Next, Ms. Soledad Fernández Doctor thanks Mr. Marcos Álvarez and Mr. Vicente Cillero for their presentations and offers the floor to the attendees in case they wish to make any comments.
First of all, Mr. Arturo Jiménez, representative of AEDAF, intervenes to ask if it is not foreseen that this type of directives that have an environmental objective will present some type of modification, given the paradigm in which we find ourselves at the moment.
Mr. Vicente Cillero responds that one of the issues set out in the Directive is the increase in tax rates and, however, 20 cents are being returned for diesel. He adds that the Green Deal was carried out by the European Commission in 2019 and that it is a very ambitious project, but that, obviously, the circumstances that have arisen subsequently will affect the proposal. Likewise, the Deputy Director General of Management and Intervention of Excise Taxes reiterates what was mentioned in relation to the Commission's previous initiatives in this matter, in which the last one was finally archived in 2015. Thus, Mr. Vicente Cillero points out that it would be desirable to reduce emissions by 55% in 2030 and achieve decarbonization of the economy in 2050, but that the current economic situation will influence the achievement of these challenges.
Next, the representatives of various associations and schools wish Mr. Marcos Álvarez and Mr. Vicente Cillero good luck in the performance of their duties in relation to the next Spanish presidency of the European Union.
Next, given that there is no other intervention, the General Director of the Tax Agency gives way to the next item on the agenda.
6. Next call
Ms. Soledad Fernández Doctor 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 November or December.
7. Other considerations, requests and questions
Next, the President of the Forum gives way to the 7th point of the agenda, “Other considerations, requests and questions” and offers the floor to the attendees.
Ms. Alicia Rodríguez Hitos, representative of the General Council of Official Colleges of Social Graduates of Spain, takes the floor, who after congratulating Ms. Soledad Fernández Doctor on her new position as General Director of the Tax Agency, as well as the others recently appointed people, points out that he wishes to insist on what has already been mentioned regarding the fiscal calendar, since it is a recurring topic in the Forum sessions. Thus, it requests that it be established in November, which is a relatively quiet month for tax advisors, so that they have time to study it and present their proposals. He adds that from different points of the Administration a message is spread in favor of the reconciliation of work and family life, highlighting the right to digital disconnection and, however, the issue of 24/7 platforms, which work 24 hours a day. day during the 7 days of the week, has come to alarm them, since for them to function they need the work of professionals, preventing their right to digital disconnection and, as a consequence, that of their employees. He adds that it must be taken into account that the increase in the volume of work on certain days cannot be solved by hiring temporary personnel, since they need to have a specific and stable workforce to provide their services. Thus, he insists on this issue and asks the new management of the Tax Agency to take it into consideration. On the other hand, he points out that in the IRPF 2021 campaign he has been pleasantly surprised that the deadline for direct debits for the first payment has been extended until June 27 and asks if it has been a concession of the collaborating entities, which seems to be the main obstacle in this matter, or if it has been an initiative of the Tax Agency that will be able to be transferred to the rest of the self-assessments.
Ms. Soledad Fernández Doctor responds that, in her opinion, she is right in what she requested regarding family and work conciliation and the right to digital disconnection, but that she cannot commit to providing a solution, although she leaves to study the issue carefully, to the extent that, taking into account the powers of the Tax Agency, it is possible. Next, he gives the floor to Mr. Guillermo Barros.
The Director of the Collection Department reiterates that at the working group meeting it was agreed that the associations and schools would submit their proposals regarding the fiscal calendar. On the other hand, regarding direct debits, it indicates that the collaboration regime with the entities is established by the regulations
Ms. Rosa María Prieto indicates that the IRPF declaration is something special, given the large number of taxpayers affected and the profile of the majority. Thus, given that this year June 25 was a Saturday, the Administration asked the collaborating entities to make an extraordinary effort, as in previous years where the same thing has happened, and to extend the deadline.
Ms. Alicia Rodríguez answers that, then, with all the more reason, the deadline for quarterly self-assessments could be extended, since the number of taxpayers affected is much smaller.
The Director of the Tax Management Department indicates that it is not only because of the volume of taxpayers affected, but also because of their profile, since the majority are natural persons.
Next, Mr. Antonio Ibarra takes the floor, who, in relation to cryptocurrencies, wants to point out a series of issues that seem very important to him. First of all, it indicates that, according to sources from the Bank of Spain, in 2021 more than five million people have invested in cryptocurrencies. Comment that, given that in the 2021 Personal Income Tax declaration a box has been enabled to record the capital gains and losses derived from operations with virtual currencies, it would be interesting to know how many taxpayers have declared this type of income in the Personal Income Tax of 2021 and that, in his opinion, will be very few. He adds that it would also be very useful to have a separate box in the 2022 personal income tax return to record the income from movable capital derived from virtual currencies. Secondly, it points out that before the Tax Agency begins to carry out focused checks on the filers of this type of assets, it should consider the difficulties that taxpayers and tax professionals have encountered with this type of income, especially taking into consideration that at the European Union level there is no homogenized regulatory framework and there is only the MiCa Regulation, which does not contemplate taxation aspects. In this sense, he adds that when listening to Mr. Vicente Cillero talk about future files of the European Commission in relation to new tobacco products, he could not help but wonder when there will be a regulation on the taxation of tokens , from the metaverse, etc. Thus, it indicates that there are more than five million people who have invested in cryptocurrencies and that the number is going to increase dramatically, since the interest rates being paid are, in general, very high, without get into controversies about whether these are multi-level activities, pyramid schemes, etc. He adds that the complexities and difficulties in this matter were revealed in the talk that was held on these issues between AECE and Treasury Inspectors, whose organization he has to thank Mr. Javier Hurtado. Thus, Mr. Antonio Ibarra continues by pointing out that in the IRPF 2021 campaign he has had to refuse to prepare the declaration for more than 50% of the clients who had carried out operations with cryptocurrencies and who Those that he had been able to present had been after the client had signed an exclusion of liability. He adds that the information on this type of operations that is available when making a declaration is chaotic and that he could present to the Tax Agency an example where a person has simply invested money and the documentation provided by the exchange includes more than 3,000 exchange or swap operations that make traceability impossible. The representative of AECE reiterates that there are many people who want to declare these investments, but do not know how to do it, which means that there is a lot of work to be done in this matter, in order for this to be a feasible option for all taxpayers. .
Ms. Soledad Fernández Doctor asks him if the difficulties come from the high number of operations, to which Mr. Antonio Ibarra responds that, indeed, it is impressive, since with this type of virtual currencies the electronic robots (IBot) carry out a multitude of automated daily swaps that prevent or make it extremely difficult to know the origin and traceability of all the operations carried out from the investment until it is translated into a FIAT. He reiterates that work must be done to implement a system that allows compliance with tax obligations in this matter, especially taking into account that the Bank of Spain has indicated that in three years there will be thirteen million investors, and that the current profile is made up of 80% by people under 28 years of age, of whom it is easy to assume that many will be students or who lack other types of income and that their operations with cryptocurrencies may affect their parents' declarations regarding the minimum per year. descendants or deductions that may apply, so the implications are very important.
Ms. Soledad Fernández Doctor responds that, indeed, the tax management and inspection bodies are going to have to face the new challenge posed by the daily reality of cryptocurrencies and that, given that the AECE representative is an expert on the subject , it is very appreciated to have your experience.
Mr. Antonio Ibarra intervenes again to state that his philosophy is not to evade and defraud, but quite the opposite, to educate and collaborate so that people declare their income and know why they do it and how. He adds that, in the event that a client to whom he has submitted the declaration including operations with cryptocurrencies receives a request, the only thing he could provide is a spreadsheet in which the date of purchase and sale and the calculations are recorded. carried out, but without being able to justify the origin of the operation. Thus, it indicates that the discrepancy with the Tax Agency could arise from the fact that it decided to integrate the capital gain into the general base instead of into the savings base, as it could not provide the origin of the operation. In this case, the discomfort will be significant and the only option you would have is to provide the Tax Agency with a file CSV with all the data of the operation which, on the other hand, is practically unreadable. Thus, he reiterates that, in his opinion, no problems should be generated for the declarants of these operations and before the Tax Agency began to carry out the requirements and verifications it was clear what the operation that was going to be followed was going to be.
Mr. Arturo Jiménez then takes the floor, who, after congratulating the General Director of the Tax Agency for her recent appointment and excusing the absence of Ms. Stella Raventós and Mr. Javier Gómez Taboada, adds that he wishes to express the following in relation to two issues that concern the AEDAF:
1. DAC6
The AEDAF filed an appeal in a timely manner before the National Court against Order HAC/342/2021, of 12/4, by which models 234, 235 and 236 are approved; all of them in relation to the information of " cross-border tax planning mechanisms " as a result of the transposition of the European regulations known as DAC6.
In its lawsuit, the AEDAF argues that " the disproportionate burden and, in many cases, also impossible compliance " that the obligation to provide information regarding mechanisms implemented in the previous three years, contradicts legal certainty and legitimate trust enshrined in our Constitution.
For its part, the State Attorney's Office, in its response, refutes this argument, but intends to do so - in its Sixth FD, paragraphs 92 and 93 - with the allegation that the AEDAF (like the rest of the colleges and associations present here) " has had access since June 2020 to the content of the information models. In fact, the appellant is the recipient of the informative emails from the Technical Secretariat of the Forum of Tax Advisors and Professionals, which has been promptly informed of all the technical developments and contents of these models. Therefore, the content, format and specifications of these models were made available, even with the standard in process, to facilitate the implementation of the developments that were considered necessary. This technical information has been communicated to you successively at working group meetings since June 2020 ".
The AEDAF here expressly expresses its astonishment at this trick of the State Attorney's Office: Our presence in this Forum can never, under any condition or circumstance, constitute any impairment of the defense of the legitimate interests of taxpayers, rather it must be the opposite; and we interpret this procedural strategy as completely contrary to good faith and the legitimate trust that must govern the relations between the Administration and society.
On behalf of Mr. Diego Loma-Osorio Lerena, Director of the Legal Service of the Tax Agency, it is answered that he does not know the specifics of the issue raised by the representative of the AEDAF and that in any case the knowledge by all those involved of the Matters that are discussed in the Forum meetings are reflected in the corresponding minutes for all purposes, and that, not knowing the specific case discussed, have nothing more to contribute.
2. ADVISORY COMMITTEE REPORTS ON CONFLICT IN THE APPLICATION OF THE STANDARD
To the AEDAF, the reading of the most recent Reports of the Advisory Commission on the occurrence of conflicts in the application of the norm (ex article 15 LGT ) that are made public through the AEAT 's own website, conveys to us the perception of a very lax and, therefore, expansive concept of the old " fraud of law ", since A very broad interpretation is made of the two requirements demanded by section 1 of the aforementioned article 15.
Even though we understand that this is a matter that, due to its own circumstances, presents many shades of gray (therefore, far from both white and black), it is also no less true that a broad conceptualization of the conflict in the application of the norm It would very seriously undermine the autonomy of the will, in short, freedom, thus significantly curtailing the possibilities of exploring the always legitimate economies of option.
Finally, Mr. Arturo Jiménez expressly requests that these two considerations be incorporated literally into the minutes of this Plenary Session.
Next, Mr. Javier Hurtado intervenes to indicate that, in relation to the second question raised, the path being followed is that derived from the jurisprudence of the Supreme Court. He adds that since the approval of the General Tax Law in 2003 there have hardly been any conflicts in the application of the rule, but that, at this time, they are increasing due, fundamentally, to the numerous cases that the Courts have brought into existence. of conflict in the application of the norm, instead of using the figure of simulation.
Mr. Arturo Jiménez points out that the problem is what is revealed in the content of the reports.
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-first 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