Minutes of the meeting

MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON NOVEMBER 29, 2022

President of the Forum of Associations and Colleges of Tax Professionals

Director General of the State Agency for Tax Administration

Ms. Soledad Fernandez Doctor

Members representing the Tax Agency

Director of the Tax Management Department

Mrs. Rosa Maria Prieto del Rey

Director of the Department of Financial and Tax Inspection

Mr. Javier Hurtado Puerta

Director of the Collection Department

Mrs. Virginia Muñoz Fernández

Director of the Customs and Excise Department

Ms. Pilar Jurado Borrego

Director of the Tax Information Technology Department

Mr. Jose Borja Tome

Director of Legal Services

Mr. Diego Loma-Osorio Lerena

Director of the Planning and Institutional Relations Service

Mr. Ignacio Fraisero Aranguren

Special Delegate of Catalonia

Mr. Isidoro Garcia Millan

Members representing Associations and Colleges

Spanish Association of Tax Advisors

Member in charge of Studies and Research

Mr. Javier Gomez Taboada

Director of the Study Office

Mr. Arturo Jimenez Contento

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 Lopez

General Council of the Spanish Bar Association

Vice-Dean of the Balearic Bar Association

Mr. Rafael Gil March

General Council of Colleges of Administrative Managers of Spain

Head of the Tax Department of the General Council

Ms. Pilar Otero Moar

General Council of Official Colleges of Social Graduates of Spain

Member of the Fiscal Affairs Committee

Mr. Jose Castaño Semitiel

Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors

Chairperson

Mr. Joan Torres Torres

Second Vice President

Mr. Adolfo Jimenez Ramirez

Office of Administrative Managers and Tax Advisors

Lawyer

Mr. Luis de Francisco Morales

Registry of Tax Advisors Economists

Chairperson

Mr. Augustine Fernandez Perez

Member of the Board of Directors

Mr. Jesus Fernandez-Bravo Pinto

Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals

Deputy Director General of External Communications of the Planning and Institutional Relations Service

Mrs. Maria Dolores Carreno Beltran

The twenty-second plenary meeting of the Forum of Associations and Colleges of Tax Professionals will be held on November 29, 2022, with the attendance of the persons listed and in accordance with the following:

AGENDA

Opening of the session.
Approval of the minutes of the meeting held on July 5, 2022.
Information on the topics discussed in the working groups.
News on information and assistance.
Next call.
Other considerations, requests and questions.

1. Session opening

The session is opened by Ms. Soledad Fernández Doctor, General Director of the State Tax Administration Agency (hereinafter, the Tax Agency) and President of the Forum of Associations and Colleges of Tax Professionals, who, after greeting the attendees, comments that she wishes to thank the General Council of Colleges of Administrative Managers of Spain and the Spanish Association of Tax Advisors ( AEDAF ) for the proposals submitted on the application of Law 11/2021, in response to the request made by the Tax Agency in relation to the provisional report that Spain must present in the fourth quarter of 2022 in compliance with the commitments assumed in component 27 of the Recovery, Transformation and Resilience Plan.

The Director General of the Tax Agency then points out that, in this plenary session, after approving the minutes of the previous meeting, the Directors of the Tax Management and Collection Departments, as well as the Director of the Planning and Institutional Relations Service, will present the matters discussed in the joint meeting of the working groups that took place on November 10. In addition, the Directors of the Tax Management and Collection Departments will also discuss a series of new developments in terms of information and assistance.

2. Approval of the minutes of the meeting held on July 5, 2022

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-first plenary session were sent to the associations and colleges prior to this meeting, and that no comments have been received; He adds that if there were none at this time, it would be definitively approved. Since no objections were raised, the minutes of the 21st plenary session held on 5 July 2022 are hereby approved.

3. Information on the topics discussed in the working groups

The Director General of the Tax Agency then points out that the Forum's working groups met together on 10 November and, in order to comment on the issues discussed in the area of tax management, gives the floor to the Director of the Department.

Ms. Rosa María Prieto indicates that the matters discussed at the meeting were the following:

2022 Information Statement Campaign: A fairly exhaustive exposition was made of the new features affecting the different models, indicating that, although they were numerous, most were not very significant; Furthermore, it was noted that they affected financial institutions in particular. Thus, the following were highlighted:
- New models relating to virtual currencies (172, 173 and 721): Its approval is still pending the publication of the regulatory development. However, the draft ministerial order will be published so that its content is known, which must comply with legal and regulatory provisions, although certain fields have been eliminated, such as the cryptographic key, but the obligation to report operation by operation remains.
- Introduction of a new field in the registration forms of form 184 (Annual information declaration to be submitted by entities under the income attribution regime) to record the number of days of leasing or transfer of use and enjoyment of the property.
- Inclusion of some technical modifications in form 190 related to the Minimum Vital Income.
Other ministerial orders in process:
- Incorporation of new boxes in forms 303, 322 and 390 to enable individual declaration of the new tax rates of five and zero percent.
- Unification of information on the types of equivalent surcharges in four boxes.
- Disappearance of the paper submission option for Form 303 (pre-declaration): Starting with the 2023 self-assessments, the option of payment to a collaborating entity using a payment document (payment letter) is incorporated for those taxpayers who could submit the self-assessment through a pre-declaration. At the meeting it was clarified that this was only intended for this case and that it would not be extended to other cases.
Form 036: incorporation of the options for inclusion and deregistration in the register of extractors of Fiscal Warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons. A technical amendment is also being introduced to include the effective date of the acquisition or termination of the status of reseller of mobile phones, video game consoles, laptops and digital tablets.
Actions to improve the quality of the information provided by the entities included in the SII : The communications that the Tax Agency was sending to companies were reported, as a stagnation in the level of comparison had been observed, motivated, above all, by discrepancies regarding the number of the invoice received. It was recalled that this number must match the invoice number of the issuer and that a series of recommendations for its correct coding were published on the electronic headquarters of the Tax Agency. It was also pointed out that the improvement in the data provided had a direct impact on the data that the Administration could subsequently make available to taxpayers, facilitating their declarations.
Information statement on the use of cross-border tax planning mechanisms (form 236): It was recalled that the 2021 declaration has a filing deadline between October 1, 2022 and January 2, 2023.
Issues proposed by associations and colleges:
- Direct debit of form 309: It was reported that the Tax Agency was studying its implementation for cases with a filing period and that information would be provided when it was implemented.
- Extended deadlines for obtaining an appointment: It was reported that 77% of requests were processed in less than seven days. It was also reported that the instructions distributed internally within the Tax Agency stated that requests for appointments related to a procedure should be taken into consideration. Furthermore, associations and schools also requested that the deadlines for scheduling appointments for applications for electronic certificates be shortened.
- Difficulties in proceeding with the dissolution of inactive companies with NIF revoked: It was noted that instructions had been agreed with the General Council of Notaries and the College of Registrars of Property, Commercial and Movable Property of Spain aimed at ensuring that the revocation of a NIF would not hinder the dissolution and deregistration of a company. It was added that the issue would be further stressed, as it could be the case that these instructions had not reached all notaries and registrars. It was also clarified that an entity with NIF revoked could continue to access electronic notifications as long as it had an electronic certificate and that, otherwise, it would not be able to access them.
- Generalization of the requirements for requests for information with very generic tax implications: It was reported that certain modifications had occurred in the actions of the tax management area, in order to reduce compliance costs for the taxpayer, consisting of initiating limited verification procedures requesting the Personal Income Tax record books or VAT to, after analysis, require only those invoices that could present an incident. On the other hand, it was pointed out that, in those cases where the procedure did not end with a regularisation, it would be insisted internally that this be expressly communicated and that it not simply be allowed to expire after the passing of six months.
- Delays in the procedures for obtaining NIE and ROI : It was clarified that the assignment of a NIE was not the responsibility of the Tax Agency and that the granting of a NIF M could not be generalized, since this was intended for carrying out certain operations with the Tax Agency on a very sporadic basis and in very specific cases and only in the event that obtaining a NIE was not mandatory. For their part, the associations and colleges proposed that in the case of investments in Spain by non-resident entities, only the NIE of the purchaser or investor should be requested, to which the representatives of the Tax Agency responded that in these cases the necessary balance was always sought between streamlining procedures and control by the Administration of people who do not have regular contact with it. On the other hand, as regards the Register of Intra-Community Operators, it was reported that the average was 35 days, although at specific times there had been delays in some offices due, above all, to the type of taxpayer and their country of residence.
- Requirements for the month of August: The associations and schools requested that no requests be made during that month, postponing it to September, and that it be declared inoperative, as in the judicial sphere. For its part, the Tax Agency pointed out that the matter had been raised in the Council for the Defense of the Taxpayer and that the Tax Agency was not in favor of it since it would also be incapable of carrying out procedures favorable to taxpayers. It was added that the number of requests in August was very small, but that, nevertheless, in some cases they were necessary in order, for example, to avoid the prescription of actions or to manage aid and similar procedures.
- Communication from the Tax Agency of the Region of Murcia in relation to the IAE in cases of self-consumption obtained from the installation of solar panels: It was reported that the Tax Agency was aware of these communications and that they were addressed to legal entities with a turnover of more than one million euros, so if they had been received by other groups, it was an error.

Finally, Ms Rosa María Prieto indicated that in the next point on the agenda she would comment on a series of new developments in terms of information and assistance, including improvements in relation to the use of prior appointments.

The Director General of the Tax Agency then offers the floor to those present in case they wish to make any comments or ask questions.

First of all, Mr. Rafael Gil March, representative of the General Council of the Spanish Bar Association, takes the floor to ask what the conclusion is regarding the obligation to request the NIE of all persons who form the management body of a non-resident company when they only need it occasionally, for example, to acquire a property or make an investment.

Ms. Rosa María Prieto replied that there is no change in this matter since there are reasons for controlling this type of operations by other organizations. He added that, however, a specific case could be analysed to see if another solution could be found.

Mr Rafael Gil points out that the social collaborators will continue to insist, both on this issue and on all those that have been proposed and for which a favourable response has not been obtained. He indicates that many of them are in the management area and could be improved. He adds that, in his opinion, it is absolutely unnecessary to require the NIE of all persons who make up the board of directors of the non-resident company, and that it would be sufficient for the Administration to require the NIE of a person designated by the entity to carry out the specific and punctual activity and only the identification of the rest.

Ms. Soledad Fernández Doctor indicates that she has taken note of the matter and, since there are no further interventions, she introduces Ms. Virginia Muñoz Fernández, the new Director of the Collection Department, to the members of the Forum, giving her the floor to explain the matters of her department's area discussed at the meeting of the working groups.

Ms. Virginia Muñoz, after making herself available to all members of the Forum, points out that at the meeting on November 10, two issues within the scope of her department were discussed:

Deadline for direct debiting of declarations: The Director of the Tax Collection Department points out that the extension of this deadline is an issue that has been reiterated on numerous occasions by tax professionals. He added that the Tax Agency is holding meetings with the Spanish Banking Association to study the possibility of reducing the current five days available to financial institutions to carry out a series of checks aimed at reducing errors (verification of account holders, sufficient balance, etc.). He added that this is a technically complex issue, as it involves operational and IT changes affecting more than 120 collaborating entities. It also indicates that, occasionally, there may be an incident that affects the five-day period, due to the fact that the last day for direct debit may coincide with a local holiday. In this regard, the Forum members are requested to submit suggestions for the preparation of the fiscal calendar, especially those related to local holidays, to the Technical Secretariat before 10 December.
Extended deadlines for obtaining dates for appointments in the collection area: Ms. Virginia Muñoz indicates that in 86% of cases the appointment is assigned in less than seven days from the date of the request, without prejudice to the fact that, at a given time or in a specific place, a specific incident may occur. The agency also notes that the Tax Agency has been making a considerable effort to provide information and assistance to taxpayers and that features such as those incorporated into the APP on 4 July ("Pay, defer and consult") or the establishment of a telephone number for queries on tax collection matters, were positively affecting the need for face-to-face appointments by taxpayers and their representatives, the social collaborators.

The Director General of the Tax Agency then gives the floor to those present.

Mr. José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, took the floor to confirm that, indeed, the reduction of the five-day period has been reiterated for many years and that, if the number of collaborating entities is around 120, the tax professionals are many more. She also said that at the working group meeting it seemed clear that there would be no reduction, but at this meeting the Director of the Tax Collection Department requested that proposals be submitted for the preparation of the tax calendar.

Ms. Virginia Muñoz replies that, as regards the five-day gap between the deadline for direct debit and the deadline for submission, meetings are being held with the AEB , since, as it affects more than 120 collaborating entities, its possible development must be negotiated and set out in a calendar. He added that the Tax Agency is committed to trying to make some progress, but that, in his opinion, achieving the coincidence of the two deadlines will not be possible. On the other hand, regarding the request for proposals for the preparation of the taxpayer calendar, the Director of the Collection Department indicates that the Tax Agency adheres to the official calendar, but tries to keep in mind when preparing it that the deadline for direct debit and the deadline for submission are equal. He added that the request for suggestions is aimed at, as far as possible, also taking into account certain circumstances, such as local holidays.

Next, Mr. Joan Torres Torres, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors ( FETTAF ), intervened to indicate that he would prefer that, once the Tax Agency had prepared a draft calendar, it would send it to the associations and colleges so that, based on it, the social collaborators could present their suggestions.

The Director of the Tax Collection Department said that it could be considered doing so next year, but that for this year, given the dates, she cannot make any commitment.

Ms. Rosa María Prieto then indicates that, given that tax professionals can have a fairly accurate prediction of the direct debit deadlines, it would be positive if they could send their suggestions regarding dates that, based on their experience, could be conflictive. This would allow them to be taken into account to some extent when preparing the calendar.

Since there were no further interventions, the Director General of the Tax Agency gave the floor to Mr. Ignacio Fraisero Aranguren, Director of the Planning and Institutional Relations Service, in order for him to comment on the issues discussed at the meeting of his Service area.

Mr. Ignacio Fraisero points out that of the topics discussed in the working group on the 10th, he will highlight two:

Current status of the Code of Good Practices and channels of attention to Tax Professionals: It was reported that the Tax Agency had been working on improving the appointment application, making it simpler and easier to apply for, offering different channels and using more understandable language. It was also noted that, in a first phase, the application was launched on a general basis for all taxpayers and that, in a later phase, the specialized appointment would be implemented for tax professionals adhering to the Code of Good Practices, with the latter expected to be operational in 2023. To conclude this point, the Director of the Planning and Institutional Relations Service indicates that, as the Director of the Tax Management Department has already commented, this will be explained in greater detail in the next point on the agenda.
Cryptocurrency Questions Raised by AECE : It was mentioned at the meeting that, due to an email error, a series of questions relating to virtual currencies proposed by Mr. Antonio Ibarra could not be included in the agenda, but that, nevertheless, he had been sent the information published on the electronic headquarters of the Tax Agency that clarified some of them. The question regarding the age distribution of the number and percentage of taxpayers who had included cryptocurrency transactions in their IRPF tax return, which is currently being prepared, remains pending.

The Director General of the Tax Agency then offers the floor to those present and, since no interventions are made, moves on to the next point on the agenda.

4. News on information and assistance

Ms. Soledad Fernández Doctor indicates that at this point on the agenda, the Directors of the Tax Management and Collection Departments will report on a series of improvements that are being introduced in the information and assistance services in order to make it easier for citizens to comply with their tax obligations. Thus, first of all, he gives the floor to Ms. Rosa María Prieto.

The Director of the Tax Management Department points out that she will comment in general terms on some new features already implemented in terms of assistance through virtual tools, as well as other improvements that, although they are still in development, it is interesting for tax professionals to know, so that they know the general lines on which the Tax Agency is working and, in this way, they can make suggestions and contributions. Thus, Ms. Rosa María Prieto, who supported her intervention with a power point presentation and with the realization of practical examples in the electronic headquarters of the Tax Agency, highlights the following novelties:

Merging the Economic Activity Search Tool and the Activity Search Tool and its tax obligations into a single tool: The usage data for these two utilities during 2021 has been around 500,000 and 70,000 accesses, respectively. The main features of the integrated tool are as follows:
- A simple way of searching for the activity is maintained, either by entering the code of the specific section or by entering keywords;
- Clicking on “Details” displays all the information about the selected activity/section, while on the right-hand side a series of options have been included for the taxpayer to establish their tax profile; Once this has been determined, the next step would be to click on “See obligations” and the application shows you the tax obligations associated with said profile (in IRPF , VAT , IAE , etc.), such as applicable regimes, models that must be submitted and their deadlines, etc.;
- If the user identifies himself/herself using an electronic certificate or the Cl@ve system, he/she can obtain a written copy in his/her email;
- includes an evaluation survey and the possibility of consulting the ADI through chat or Informa+.
Translated version for attendees and informants into the co-official languages and English: It is already implemented in the Census Informator and in the informants, locators and virtual assistants of VAT . Its purpose is to improve the information provided to non-residents and to meet the demand for the use of co-official languages. Specifically:
- In the informants and locators it is possible to interact in Spanish, Catalan, Galician, Valencian and English;
- In virtual assistants, the responses will be in the language in which the user is browsing the electronic headquarters of the Tax Agency. However, questions may be asked in any language of the European Union.
Current works:
- Permanent adaptation of virtual assistance tools to regulatory changes.
- WEB Census: New version of the Census Reporter, which includes details of the census procedures for economic activity, thus becoming an assistance service for completing and submitting forms 036 and 037. The following characteristics can be highlighted:
  - difference between natural and legal persons;
  - For registrations, it provides individualized responses based on the activity, and for modifications and cancellations, it provides responses based on the reason.
  - First version of WEB Census:
    - assistance service in completing and submitting forms 036 and 037 for first registration in one or more activities of individual entrepreneurs or professionals;
    - Aimed at individuals who are not registered in the Census of Business Owners, Professionals and Withholders, except in the case of registrations in retail trade activities when sales are made abroad;
    - The application is configured with a sequence of tabs that you will have to click on to add data;
    - Some data is filled in manually and others automatically once certain questions have been answered and depending on the option selected;
    - Once the activities to be carried out have been entered, Censos WEB recalculates the taxpayer's tax situation based on the compatibility of the regimes that they entail and the options that are voluntarily chosen;
    - Identification data and tax domicile are automatically incorporated according to the data contained in the census;
    - To search for the activity heading, it is linked to the “Activity and tax obligations search” tool, so that, as already mentioned, depending on the activity or activities entered, a series of questions will be asked in order to determine the tax situation of the taxpayer ( VAT or Personal Income Tax regimes, exemptions, options in voluntary regimes, etc.), thus leaving model 036 or 037 configured for presentation.
- New application for requesting an appointment: A series of improvements to the service provided to citizens have just been put into operation. The plan is to continue incorporating new features and to add a second option to the appointment service for social collaborators, aimed at tax professionals who are adhered to the Code of Good Practices. Among the new features that have been included in the new application, the following can be highlighted:
  - a simpler, more intuitive interface;
  - If the appointment is requested to attend a communication from the Tax Agency, select the option “I have received a letter” and, after entering the CSV , the application directs you to the specific procedure related to it;
  - The services for which an appointment can be requested are classified into categories according to the demand for them, as verified by the Tax Agency;
  - Depending on the service selected, different alternatives will be offered for the appointment, such as in person, by phone or video call;
  - You can apply search criteria for the appointment, filtering by province, postal code, date and time;
  - To confirm the appointment, a telephone number must be provided; It is also advisable to provide an email address, since in this case you will receive an email with the appointment details, from which you can manage it (modify and cancel);
  - The new application is available in the Tax Agency APP.

To conclude her speech, Ms. Rosa María Prieto reiterated that the objective of the Tax Agency is to continue improving the model of information and assistance to citizens in fulfilling their tax obligations. He also said that, in the development and implementation of all these advances, the suggestions and proposals of the members of the Forum are always appreciated, although sometimes, after studying them, they cannot be implemented due to technical complexities.

Next, Mr. Joan Torres, representative of FETTAF , intervenes to ask if there is any provision for the unification of the codes of the CNAE and those of the IAE , to which the Director of the Tax Management Department replies that the CNAE does not depend on the Tax Agency; He adds that it also causes certain problems in the Administration, since, when data is crossed in certain procedures between different bodies, sometimes discrepancies occur.

Next, Mr. José Castaño, representative of the General Council of Official Colleges of Social Graduates of Spain, asks whether the result of the new Censos WEB application is to prepare forms 036 and 037 and whether identification will be required to use them.

Ms. Rosa María Prieto points out that the tool can be used without identification, but if you wish to submit the model, then you will have to identify yourself, and the certificate of the social collaborator can be used.

Ms. Soledad Fernández Doctor then comments that the members of the Forum will be informed of the progress made in relation to the matters discussed at the meeting, both those relating to improvements in the applications and those relating to the deadlines for direct debit or obtaining an appointment.

Since no intervention is made, the Director General of the Tax Agency gives the floor to Ms. Virginia Muñoz in order to comment on the recent implementation of the project for the sale of real estate by auction.

The Director of the Tax Collection Department, who used a power point presentation in her presentation, indicates that the project is another step in promoting information and assistance services for taxpayers and that its objective is to promote the sale of seized assets through electronic auctions called by the Tax Agency. He added that it was launched on November 24 and is aimed at the general public, facilitating access to the procedure through the electronic headquarters and the Tax Agency's APP. Thus, it highlights the following characteristics of the new functionality:

Nationalisation of the processing of transfers, which were previously carried out by province, with the establishment of common criteria and protocols for action in order to facilitate access on equal terms throughout the national territory.
Internally, the National Sales Team has been created, which enables the National Auction Board to provide the service at a national level. A purification of the entire system has also been carried out. stock of seized property.
In the first phase, it is aimed at real estate, although it is planned to extend it to personal property, especially vehicles.
Assets can be classified according to an algorithm that determines the priority in alienation (according to the type of asset, alienable right, percentage of ownership, value, charges, etc.).
A map of the properties with their geolocation is available on Google Maps.
A telephone service specialising in this area has been established to provide personalised assistance to anyone wishing to participate in an auction, providing them with the information they need and guiding them throughout the entire process, with the aim of increasing participation and the amount of the awards. This service is complemented by an internal audit system that guarantees rigorous quality standards.
The new application, whether online or in the APP, is visually appealing, accessible and easy to use, and is expected to encourage participation.
The auctioned assets include detailed descriptions, photos and all commercial information that is useful to the public, as well as a link to the property's cadastral information.
It has a system of filters and search engines for goods and is complemented by a catalogue of frequently asked questions to facilitate management for people who wish to participate.
It has a notification service, although to subscribe you must identify yourself electronically.

Next, Mr. Antonio Ibarra López, representative of the Professional Association of Accounting and Tax Experts ( AECE ), takes the floor to comment that he has clients who have participated in auctions of assets seized by the Tax Agency, and that, in his experience, there are a number of issues that make them unattractive, such as an appraisal value that is too high. Furthermore, it points out that, for the purposes of greater legal certainty, it would be desirable for the information provided to include a simple note from the Registry, although part of the content would have to be anonymised in compliance with the regulations relating to the protection of personal data. Finally, he comments that, to point out a specific issue that occurred at the last auction in which he participated, the registrar denied the registration because the certification of the award record was missing the certification of firmness; However, he adds that it was provided to him fairly quickly and he was able to provide it without any major problems.

Ms. Virginia Muñoz thanks Mr. Antonio Ibarra for the questions raised and says she has taken note. He added that this is a complex procedure and that the establishment of a specialised telephone line and its subsequent audit will undoubtedly enable citizens' requests to be detected in this area, which will contribute to improving the system.

Mr Rafael Gil then intervened to point out that, once the auction information has been accessed, the ideal would be to simplify access to it, so that, for example, clicking on a link would take you directly to the procedure.

The Director of the Tax Collection Department answers that, normally, citizens are not used to handling procedures with ease, which is why the new telephone service has been established, through which they will be guided through the entire process.

Next, Mr. Joan Torres congratulated the Tax Agency for the work it has been carrying out, to which Ms. Soledad Fernández Doctor replied that the development of improvements in information and assistance services is generally a long process, since many resources must be allocated to the projects and they entail years of work, but that the important thing is to keep moving forward a little more each time. He adds that, on the other hand, some of the improvements have been made at the suggestion of the social partners.

Since there were no further requests to speak, the Director General of the Tax Agency gave way to the next point on the agenda.

5. Next call

Ms. Soledad Fernández Doctor states that the intention is to maintain the half-yearly frequency of the meetings, indicating in this regard that the next meeting would be held, foreseeably, in the month of July, once the Income Tax campaign has ended.

6. Other considerations, requests and questions

The President of the Forum then gives the floor to those present.

First to speak is Mr. Javier Gómez Taboada, representative of the Spanish Association of Tax Advisors ( AEDAF ), who, after congratulating the Tax Agency on the new developments discussed, points out that he wishes to raise two issues and make two queries, which will be recorded in the minutes of the plenary session. Thus, it indicates that the first issue is the concern and worry of AEDAF about the imminent entry into force of the Tax on non-reusable plastic packaging. Mr. Javier Gómez Taboada indicates that he is aware that this is a regulatory issue that exceeds the powers of the Tax Agency, but that, nevertheless, he wishes to express his association's concern, both in relation to the universe of taxpayers that will be affected, which includes many who are not even aware of it, and, without going into detail about the materials, due to the impossibility in many cases of obtaining information on the types of plastic from the suppliers of the products subject to the Tax. He also points out that in the opinion of AEDAF this is not a correct way of doing things, since there are not even plans to approve a regulation to clarify the details raised in such a complex Law. Regarding the second question that he wishes to raise, Mr. Javier Gómez Taboada refers to the possibility of having representatives from the General Directorate of Taxes, the Central Economic-Administrative Court and the Council for the Defense of the Taxpayer participate in this Forum, since AEDAF believes that, with a view to future actions, it may be interesting for them to learn first-hand and not through references from third parties about the concerns of tax professionals. On the other hand, the representative of AEDAF asks what the incident at BBVA was due to with the second installment of the IRPF not domiciled and, finally, requests clarification on the news that appeared in the press about tax data being hacked at certain institutions.

Regarding the first question raised, Ms. Pilar Jurado replies that, indeed, it is a regulatory issue with an environmental objective, the reduction of non-reusable plastic consumption. Thus, it indicates that we are dealing with a complex tax, with a considerable administrative burden and that, given that the Law comes into force on January 1, 2023, the Customs and Excise Department has been intensifying information activities through communications, meetings, webinars, etc. aimed at potential taxpayers. He added that, on the other hand, there is a perception in the Administration that when the prior public consultation process was carried out, those affected by the tax were not very aware of its implications. The agency also notes that it has proposed some regulatory adaptations that could facilitate the management of the tax, especially in relation to the determination of the taxable base, such as, for example, the establishment of an objective estimate, which would have to be defined, but which, for the moment, does not seem likely to be implemented. Ms. Pilar Jurado said that the Tax Agency is aware of the large number of taxpayers affected and that problems will arise, above all, with imports and certifications. He added that his Department is going to intensify its assistance services in this area and that a section with permanently updated information on the Tax has been set up on the website. Finally, he invites the members of the Forum to send him, through the Technical Secretariat of the Forum, any specific questions or proposals they wish to make.

Mr. Javier Gómez Taboada reiterates the concern existing in his association due to the difficulty or practical impossibility of complying with the obligations imposed by this new tax, as well as the high costs that it will entail for taxpayers. He also said that they are concerned that the observations and proposals made by different groups do not reach those who have the authority to make decisions on the matter.

Ms. Pilar Jurado replied that the tax is also somewhat complex for the Tax Agency, as the agency in charge of its application, but that, given that it will come into force on 1 January, she asked those present at the plenary session to inform their associates and members to try to be as reasonable as possible when managing the tax and to know that the Customs Department and II. EE. will provide them with any help they need.

The representative of AEDAF points out that, in addition, by comparison with other countries, in the United Kingdom, for example, the exemption is set at 10 tonnes in 12 months, while in Spain it has been set at 5 kilos per month.

The Director of the Customs and Excise Department indicates that the case of the United Kingdom is being analyzed in order to study the solutions that they have adopted, since there are sections that it shares with the Spanish Law.

Finally, in relation to this tax, Mr. Javier Gómez Taboada points out that the quantity of recycled plastic contained in the products must be certified by an accredited entity, which, leaving aside other no less important drawbacks, has a cost for the taxpayer of around 5,000 euros.

Ms. Soledad Fernández Doctor then indicated that, at the plenary session of the Large Companies Forum, particularly by entities in the automotive sector, the difficulties they were encountering in preparing for the new tax were also highlighted. They were also informed that the Customs and Excise Department would provide any necessary assistance and that they should send their specific questions and observations through the Technical Secretariat. On the other hand, regarding the second question raised by the representative of AEDAF , the presence of representatives of the General Directorate of Taxes, the TEAC and the Council for the Defense of the Taxpayer in this Forum, the General Director of the Tax Agency comments that the proposal will be studied and that said institutions could be consulted on the matter.

Next, Ms. Virginia Muñoz takes the floor to point out that, in relation to the impact on the second installment of IRPF , the Tax Agency was aware that it had occurred in another financial institution, but that it is also possible that there may have been some specific problems in other institutions. Thus, it indicates that the incident, completely attributable to the banking entity, had to do with the computer processing of data and was due to the new system of the NRC on line, implemented on January 25. The Director of the Tax Collection Department adds that it has affected around 87,000 people and that the Tax Agency has halted, as far as possible, the actions towards these taxpayers, while, manually, it verifies that they had a balance in their account and met the other requirements. Ms. Virginia Muñoz also announced that a meeting with the Spanish Banking Association is scheduled for December, during which this incident will of course be discussed.

For his part, Mr. José Borja Tomé, Director of the Tax Information Technology Department, adds that any technical modification in management systems involves making adaptations to computer applications, which is highly complex, also for financial institutions, and situations such as the one mentioned may arise. It indicates that, in connection with the request made by the social collaborators in relation to the reduction of the five-day period for the direct debit of self-assessments, it must be understood that the reluctance of the collaborating entities is not accidental, since they consider that the reduction of the period would imply having a shorter period of time to carry out their checks, increasing the risk of incidents occurring. Finally, the Director of the Tax Information Technology Department points out that the problem mentioned with the second installment of IRPF has had a significant impact for the Tax Agency and solving it has been a very costly process.

Ms. Soledad Fernández Doctor then points out that, with regard to the hacking of tax data, the General Council of the Judiciary issued a press release announcing that the incident occurred through the Judicial Neutral Point. He added that the matter is being investigated judicially and that the proceedings have been kept confidential, so he cannot add anything further. It also indicates that both public institutions and private entities must be aware that the situation is becoming increasingly complicated by the problem of cyberattacks. He added that he would nevertheless like to reassure those present that the procedures of the Tax Agency have not been affected. Finally, he points out that, of course, as in other institutions, security measures have been reinforced.

Mr. José Borja then confirmed what the Director General had indicated and reiterated that the cyberattack did not affect the Tax Agency's computer systems.

Mr. José Castaño then takes the floor to comment that previously a record was kept of the requests and proposals made in the working groups by the tax professionals who are members of the Forum, as well as their degree of progress, situation, achievement, ... He added that, in his opinion, it would be advisable to resume this practice in order to avoid having to be so repetitive in all the meetings and to be aware of the evolution and status of these proposals.

Mr. Ignacio Fraisero replied that there would be no problem and that they would analyze how to follow up on the proposals.

Since there are no new interventions, the Director General of the State Tax Administration Agency thanks those attending for their presence and participation and closes the twenty-second plenary session of the Forum of Associations and Colleges of Tax Professionals.

The Technical Secretary of the Forum

Mrs. Dolores Carreno Beltran

The President of the Forum