Minutes of the meeting

MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND COLLEGES OF TAX PROFESSIONALS

HELD ON JULY 2, 2025

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 Collection Department

Mrs. Virginia Muñoz Fernández

Director of the Department of Financial and Tax Inspection

Mr. Manuel Trillo Alvarez

Deputy Director General of Management and Intervention of Special Taxes

Mr. Luis Ignacio Jiménez Part

Director of Legal Services

Mr. Diego Loma-Osorio Lerena

Director of the Planning and Institutional Relations Service

Mr. Ignacio Fraisero Aranguren

Special Delegate of the Special Delegation of Catalonia

Mr. Isidoro Garcia Millan

Director of the Tax Information Technology Department

Mr. Jose Borja Tome

Members representing Associations and Colleges

Spanish Association of Tax Advisors

Director of the Office of Studies and Research

Mr. Arturo Javier Jimenez Happy

Member for studies, research and institutional relations

Mr. Juan Manuel Herrero from Egaña Espinosa de los Monteros

Professional Association of Accounting and Tax Experts of Spain

Secretary of the Board of Directors

Mr. José Antonio Fernández García-Moreno

General Council of the Spanish Bar Association

Mr. Rafael Gil March, Lawyer

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

Member of the Fiscal Affairs Committee

Mr. Jose Luis Perea Prieto

Register of Tax Advisor Economists (REAF)

Mr. Agustín Fernández, President REAF-CG

Mr. Rubén Gimeno Frechel, Technical Secretary of REAF-CGE

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

GESAF Coordinator

Mr. Carlos de Nicolas Ortells

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

On November 27, 2024, the twenty-sixth plenary meeting of the Forum of Associations and Colleges of Tax Professionals will be held, with the attendance of the persons mentioned and in accordance with the following:

AGENDA

1. Opening of the session.

2. Approval of the minutes of the meeting held on November 27, 2024.

3. Information on the topics discussed in the working groups.

4. Payment methods offered through the ADI to non-residents.

5. New Web Census Tool.

6. Update of the new financial disclosure statements.

7. Regulatory status of the electronic invoice project.

8. Status of pending proposals.

9. Next call.

10. Other considerations, requests and questions.

1. Opening of the session.

   The session is opened by Ms. Soledad Fernández Doctor, Director General of the State Tax Administration Agency and President of the Forum of Associations and Colleges of Tax Professionals, who greets the attendees and thanks them for their presence.

   The Director then lists the different items on the agenda, moving on to the first one.

2. Approval of the minutes of the session held on November 27, 2024

   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-sixth plenary session were sent to the associations and colleges prior to this meeting.

   The Deputy Director reports that an observation has been received from the General Council of Lawyers related to the position. Having been amended and with no further comments, the minutes of the previous meeting are approved.

3. Information on the topics discussed in the working groups.

   Next, the Director of the Tax Agency gives the floor to the Director of the Tax Management Department, who explains that the working group discussed the new regulations, which included, among others, the increase in the minimum declaration threshold for employment income from 15,000 euros to 15,876 euros, and the increase in the reduction of article 20 for obtaining employment income.

   Likewise, the exemptions of the amounts paid by employers for the damages caused by the DANA are regulated, up to the amount of the insurance certificate, taxing the excess as employment income and, on the other hand, the percentages of reduction of the income from real estate capital are modified.

   Regarding economic activities, it was mentioned that the aid that the employer had paid to its employees due to the DANA storm will be considered tax-deductible expenses, and the payments made to family members will be considered a donation.

   Regarding the simplified direct estimation, it was noted that the 5% reduction percentage for expenses that are difficult to justify was being applied again, that the freedom of amortization in investments that use renewable energies was maintained, and a new freedom of amortization was established in the case of the acquisition of certain vehicles and charging infrastructure.

   Regarding the objective estimation method, in addition to the freedom of depreciation in vehicles, a new deadline is set for the waiver of the regime for taxpayers affected by the DANA storm, and the quantitative limits that delimit the obligation to apply the regime are extended.

   Regarding special regimes, two aspects were addressed: On the one hand, it was noted that the list of non-cooperative jurisdictions for imputations to members of collective investment institutions had been updated and, on the other hand, for imputations of real estate income, it was mentioned that the imputation percentage of 1.1% was maintained in the case of a review of the cadastral value from 2012 onwards.

   Regarding the taxable base, taxpayers affected by the DANA storm may have early access to the rights consolidated by contributions to social security systems; The deduction base for donations is increased from 150 to 250 euros, as well as the deadline for the deduction for energy efficiency improvement works in homes; and the deduction for the purchase of certain electric vehicles and charging points is maintained.

   Ministerial order also establishes the corrective self-assessment as the only system for correcting Personal Income Tax self-assessments, regardless of the result, unless it is a rectification due to violation of a higher-ranking rule, in which case a request for rectification may also be submitted.

   On the other hand, as a consequence of the extension of the general state budgets, magnitudes such as the IPREM, 8,400 euros, the legal interest, 3.25% and the default interest, 4.0625%, are maintained.  

   Regarding the procedure for requesting refunds for mutual members for the periods 2019 to 2022 and prior non-prescribed periods, it was noted that a regulatory modification was pending, a form was enabled to request all the years together and the frequently asked questions were published on the Electronic Headquarters.

   In the second part of the meeting, the situation of models 200 and 220 was discussed, as well as the situation of the financial information declarations and the models of franchises and exemptions in diplomatic regime, and the processing of the new ministerial order of the informative creation model of nurseries.

   Following this, the Director of the Collection Department summarized what her Department had discussed within that group, in which they were informed of the existing improvements in payment matters, such as the possibility of payment through any card and through Bizum.

   Ms. Virginia Muñoz comments that the working group also discussed a positive externality of this improvement, which consists of the possibility of financing by banking entities that it implies with respect to debts that are not susceptible to deferral or installment payments.

   The working group also discussed modifications to the direct debit deadlines, with the deadline being the shorter of 3 business days or 5 calendar days.

4. Payment methods offered through the ADI to non-residents.

   Ms. Virginia Muñoz continues with the next item on the agenda to inform about the existence of a service provided by the ADI of Granada, in international assistance matters, which allows non-residents to resolve issues regarding both settlement and collection.

   The service, which will be provided from 9 a.m. to 7 p.m., will be carried out by telephone and through a chat, and will be offered not only in Spanish but also in other languages.

   Ms. Rosa Prieto adds that it is a shared effort between the two areas, management and collection, which allows for comprehensive assistance. The Director of the Management Department believes that this service provides great value to the taxpayer, since they can, when dealing with a management issue, raise a question regarding tax collection and be immediately assisted by the Collection bodies.

5. New Web Census Tool.

   Ms. Rosa Prieto continues to develop the next item on the agenda in order to present the new Web Census tool, which is a project that has existed for some time in the Agency's Strategic Plan.

   The 036 form is a form that everyone must complete when starting a business, although its complexity makes an assistance tool necessary, which will help both in completing and submitting it.

   The service has two fundamental objectives: On the one hand, reducing the indirect tax burden, assisting professionals in fulfilling their obligations with greater simplification and reduction of errors, as well as improving the quality of information with the consequent reduction of requirements and indirect costs. On the other hand, the service aligns with Spain's commitments to the OECD to facilitate compliance with obligations for entrepreneurs.

   The service exists on the Electronic Headquarters and is fed by the Agency's database, allowing the completion and submission of form 036 in a guided and simpler way, similar to online income tax or company registration, and with the aim of reducing existing errors.

   The service is initially aimed only at individuals who are not registered in the census, provided they reside in Spain and have activity in the Peninsula or the Balearic Islands, excluding the Canary Islands for the time being.

   Initially, retailers who sell products outside of Spain would not be included, nor would those who have agricultural, livestock and forestry operations when they have an ancillary activity that requires registration in the IAE.

   The service would allow initial registration in the Census of Entrepreneurs, Professionals and Withholders, deregistration from the census and modification of address data for those who are already registered.

   Ms. Rosa Prieto says that the intention is to expand the functionalities of the service so that it can also be used for legal entities and for other modification scenarios.

   The service requires authentication and allows the use of representation, which can be done through a power of attorney, for which a link has been enabled that can be sent to the grantor so that they can empower the representative for the processing and presentation of the 036.

   According to Ms. Rosa Prieto, the procedure is relatively simple. First, you have to select the activities to be developed, allowing the tool to link directly to the activity search engine. Once the activity is selected, the information displayed is directly entered, without needing to copy it, and then certain questions are asked to indicate the applicable tax regimes and associated obligations.

   It also allows you to register in registries, such as the Community e-commerce registry or the ROI, validate the declaration to detect any errors that may exist and also obtain a preview.

   Mr. Adolfo Jiménez asks if the assistance service can be used by joint ownership communities and civil societies, with the Director of the Management Department replying that they are not included at the moment. Next, the same representative asks if, when previewing the document and no error is observed, it is necessary to start over again, to which the Director of the IT Department responds that it is not necessary, since the service allows you to return to the form to make the corresponding changes.

   Mr. José Luis Perea asks if there will be a penalty when the model with incidents is submitted and this service has been used, Ms. Rosa Prieto responds that the service is an assistance tool, but that its use does not imply automatic absence of penalty, the existence of guilt being assessed in the same way as in the rest of the obligations.

   Mr. José Castaño believes that this tool is an advance and very useful, but regrets that the social collaborator is left out. However, the Director explains that empowerment is needed due to the importance and sensitivity of the data, as it is personal data.

6. Update of the new financial disclosure statements.

   The Director of the Management Department continues with the presentation of the next point regarding the new information declarations, whose novelties are intended to ensure that all entities that provide the same services have the same obligations, as well as to broaden the objective scope for certain new products or services.

   Therefore, Article 37 of the General Regulations for the Application of Taxes, relating to the obligation to report on accounts of financial entities, was modified, and a new model 196 has been approved, with a more modern format that has also integrated the model of non-resident accounts, 291. The subjective scope has been modified to include as obliged to declare electronic money entities, as well as branches of financial entities based in Spain and those based abroad that operate in Spain under the freedom to provide services regime (in the latter case only for the accounts of residents and permanent establishments of non-residents).

   The fundamental new feature is that information relating to beneficial owners and all types of accounts must also be provided. Regarding frequency, the presentation will be monthly when it comes to non-economic data, since economic data will be presented in December.

   The second information that is modified is that of article 38 bis, which is the one relating to the obligation to inform about the collection made by any type of card, to which the business Bizum is also added. The scope of this information declaration is broadened in the same way as the previous one, with model 170 also becoming monthly.

   Likewise, the subjective scope of the information included in form 171, referring to the obligation to report on loans, credits and cash movements, is expanded.

   Finally, a new article 38 ter of the regulation is approved, which creates a new obligation to report in form 174 about operations carried out with all types of cards. Although this information unit did not exist, the information was still being collected by the ONIF (National Fraud Investigation Office). However, given that this information was being collected massively and constantly over time, it is advisable to establish a general information obligation for each supply. The obligation is annual and refers to payments made with all types of cards, excluding annual amounts less than 25,000 euros.

7. Regulatory status of the electronic invoice project.

   The Director of the Management Department then reports on the status of regulations on electronic invoicing, with three issues being of particular importance.

   First, the syntax of the public solution is changed, homogenizing it with the one recognized and commonly applied at the European level and in accordance with the syntax system of the new ViDA project.

   Secondly, the content of the faithful copy that must be sent to the platforms is modified and, lastly, numerous observations have been received on the deadline regulated by article 15 of the royal decree, in relation to the calculation of the deadline for the payment of invoices, so it is expected that the Ministry of Economy will make some modification that refers to the private late payment law itself (Law 3/2004).

   Finally, it was reported that when the ministerial order is approved, there will be two deadlines for its entry into force, depending on whether the volume of operations exceeds 8,000,000 euros or not.

8. Status of pending proposals.

   Mr. Ignacio Fraisero comments on the main new developments regarding the proposals already included in the list and begins with number 5, announcing that the order with the deadlines for direct debit was published on March 10.

   Regarding proposal no. 7, the documents relating to sanctioning procedures in the Personal Income Tax have been simplified and the simplification of the documents associated with the verification procedures of VAT and IS is pending for next year.

   Regarding proposal no. 36, access to debts that have been settled in each payment, the Collection Department has stated that inquiries about income should be limited to income that has already been effectively applied because the transfer from the collaborating entities has been received and income in flight (those incomes for which the transfer from the collaborating entities has not yet been received) whose NRC is not voidable.

   Furthermore, if it concerns settlements, the NRC must be in a consolidated state, while in the case of self-assessments, if the payment has been made through collaborating entities, this information could only be given when the NRC is in a consumed state. However, if the payment is made through the Agency's payment gateway, provided that it involves self-assessments paid by card or Bizum, the NRC must be in consolidated status.

   The Director of the IT Department clarifies that only payments that are confirmed can be reported, and that situations that may not materialize cannot be reported.

   Ms. Virginia Muñoz points out that with settlements this will never happen, because once a settlement is paid it is not voidable and cannot be reversed, but with self-assessments, depending on the type of payment, in some cases it is possible to reverse it. For example, if a self-assessment payment is made and a certificate of being up to date is then requested, the payment is considered valid, completed, and cannot be reversed.

   Regarding proposal no. 37, to extend the system of submitting a self-assessment with generation of a document to pay at the bank, as occurs in VAT , to the rest of the self-assessments, the Director of the Collection Department asks the representatives to better understand the problem and the need for them.

   Mr. José Castaño indicates that he has not tested it, but that with acknowledgment of debt the payment letter does not appear at the moment, Ms. Virginia Muñoz indicates that the payment letter is generated, that it should be tested, so she understands that the solution would already be implemented.

   Proposal No. 38, which consists of also sending electronic notifications to individuals on paper, is viewed negatively, since the new paper notification has no legal effect and, moreover, the Taxpayer Defense Council raises the opposite issue: Those taxpayers who register for electronic notifications, individuals who receive a paper notification, raise complaints because they have opted for the electronic notification system.

   Regarding the review of social collaboration, a ministerial order will need to be processed, and the Director announced that as soon as the draft is available, professionals will be consulted.

   Proposal number 40 refers to the management of the revocation of powers of attorney, since currently it is necessary to provide an express document notifying the client of the withdrawal in order to cancel the power of attorney. Well, it has been referred to the representation working group for the study of the possibility of a responsible declaration, although if it is modified, it will have to be incorporated into the current resolution of powers of attorney.

   In addition, two new proposals from FETTAF have been incorporated, the first of which consists of allowing retired social collaborators to access information on their activity over the last 4 years, even if their digital certificate is no longer valid. On the other hand, the FETTAF representative has proposed the advisability of creating a working group to forward proposals that require regulatory modifications.

   The Director of SEPRI concludes the presentation of the new developments and opens a question period, with the representative of REAF warning that the declaration of responsibility could be detrimental, since there could be a possible future liability arising from the client claiming that there is no reliable communication.

   The Agency Director clarifies that this is a matter that will be studied and that, if the risks to professionals outweigh the benefits, the proposal will not be approved under any circumstances.

   Mr. Joan Torres states that it would be interesting to know the dates on which the proposals were requested and when they were achieved or when they proved not to be viable. Next, he refers to the language of the requirements and considers that it is sometimes offensive, with the Director of the Inspection Department responding that in any case the terms used in the letters can be improved, but that the only purpose of these letters is to warn that some differences are observed.

   Thirdly, the FETTAF representative alludes to the agreement with the administrative managers for vehicle registration, since many clients ask the reason for this exclusivity, the SEPRI Director responding that it will be studied and the reason will be communicated to them.

   Mr. Arturo Jiménez states that the list does not include a request related to notifications. Although the list includes declaring August a non-working month, the representative believes that it should be added to reduce notifications and requirements during the month of August to the bare minimum, arguing that these are different requests. Mr. Ignacio Fraisero indicates that it will be added to the list as another independent proposal.

   Mr. José Castaño suggests that the wording of proposal no. 5, relating to making the direct debit deadlines coincide, as well as its status which is listed as "fulfilled", may generate confusion, and suggests that its wording be modified since what has been fulfilled is the reduction of the difference existing in the deadlines, which still do not coincide.

   On the other hand, it considers that proposal no. 38 does not refer to notifying all acts on paper to natural persons, but exclusively to natural persons who at some point have registered because they were companies and cease to be so. The purpose of the proposal is to prevent them from receiving a direct seizure order without having been informed of the previous procedure, and to ensure that the notification is sent to them on paper as a last resort.

   Ms. Rosa Prieto points out that it is complicated because they registered voluntarily and this entails certain responsibilities, but she notes that campaigns are carried out with letters to warn them that they are not collecting existing notifications.

   The FETTAF representative requests further explanation when measures are not feasible and, regarding those that require regulatory modification, suggests the creation of working groups and more active participation of professionals who can interact more with the legislative branch.

9. Next call.

   The Director of the Tax Agency moves on to the next item on the agenda in order to set a deadline for the next meeting.

   It is decided, as usual, that the next call will take place in six months, that is, in November 2025.

   Next, Ms. Soledad Fernández moves on to the last item on the agenda.

10. Other considerations, requests and questions.

    Mr. Ignacio Fraisero comments on a request from the General Council of Economists since, due to certain abuses, it is currently not permitted to remove a delegate of a social collaborator if they have pending notifications. The possibility will be added to the list and will be analyzed as requested by the Council.

    Secondly, the Council itself requests that the documentation requested from taxpayers be reduced, and that mandatory records be requested first, and justifications be requested later. The Director of Tax Management reiterates that an instruction is given from the department which is generally followed. However, if there is any case, Ms. Rosa Prieto requests that it be sent to her for her review and information.

    The Delegate for Catalonia supports the Director's request, since, although some offices did request all supporting documents at the beginning seven years ago, no further complaints about specific cases have been received.

    The College of Economists also raises the issue of duplication of work in completing form 036 regarding beneficial ownership, with the Director of Management adding that beneficial ownership will be incorporated into form 200, and that in form 036 there is a box to mark that the information on beneficial owners has not changed with respect to the information previously submitted.

    Mr. Manuel Trillo explains that real property ownership is of special importance and is required by European Union regulations. A conflict of interest analysis must be carried out in relation to any disposition of the funds of the Recovery, Transformation and Resilience Plan. This analysis is carried out with all the information that is captured from real ownership records from notaries, registries, form 036 and form 200, with the aim of making the ownership information as up-to-date as possible.

    The REAF representative insists that notifications are received on weekends, requesting that the Agency transfer the specific cases and that, if the DEHú is not responsible for the notification, the case will be analyzed.

    The Director of the IT Department insists that they have reiterated this on numerous occasions and invites the representatives to also convey it directly to the DEHú.

    They also mention that the inspection procedure grants a 10-day period to provide documentation, and many months pass without any news about the procedure.

    Mr. Manuel Trillo acknowledges that such delays may exist in some cases, but that instructions are given to avoid long periods of time, a practice that the Department also wishes to eradicate.

    On the other hand, AEDAF requests that the status of the VERI*FACTU public solution be updated, with the Director of the IT Department commenting that there are already 134 development companies that are sending billing records to the service, and 1,373 invoice issuers that are already sending their billing information to this service. They have submitted approximately 140,000 billing records, and since these invoices already incorporate the QR code, 4,457 QR codes have already been correctly verified.

    On the other hand, the billing solution at the Agency Headquarters is not yet available, with the expectation that it may be available around October 1st.

    Regarding the characteristics of the form, the authentication methods that are usually accepted will be accepted, which are key, certificate and electronic ID. The business owner or professional will have to fill in the details of the issuer, the clients, the numbering, the invoice series, the types of invoices and the details of the goods and services. The system will facilitate calculations and produce a validation, a preview of a pdf that will then allow you to sign and send the invoice, generating a receipt, and the pdf already with the QR code.

    In addition to issuing the invoice, the system facilitates the management of these invoices, with the ability to consult them, find them, download them, copy them, and perform actions such as canceling them or issuing a corrective invoice.

    This is a basic solution not intended for professionals and business owners who require greater integration with the rest of their management products, bulk invoice issuance, or any other additional functionality. In any case, any necessary limits will be communicated to prevent abuse.

    Mr. Arturo Jiménez believes that, although it is a voluntary system, suppliers will not have the option of not sending VERI*FACTU, with the system ultimately being imposed. The Director adds that, indeed, almost no manufacturer can guarantee that their system is truly secure by any means other than VERI*FACTU.

    The General Council of Social Graduates refers to the 2024 Personal Income Tax ( Personal Income Tax) letters, which encourage taxpayers to submit supplementary returns due to discrepancies, indicating that the letters contain little information to identify these discrepancies. Ms. Rosa Prieto indicates that they are considering providing more information in the communication, but that in any case the letters are not part of any procedure; they are a tool to assist the taxpayer.

    Secondly, they request that the limit of 8,000 euros to apply the deductions for ascendants be reviewed, with Ms. Rosa Prieto replying that this has also been requested by the Agency.

    Thirdly, they raise the problem of not being able to set up supplementary direct debits, with Ms. Virginia Muñoz indicating that the problem will be studied.

    Finally, clarification is requested on how to proceed when a corrective self-assessment of Personal Income Tax is submitted and the information is not included in tax data, with the Director of Management indicating that it will follow the same treatment and risk analysis as any other self-assessment.

    In conclusion, Mr. José Castaño advocates for a digital disconnection agreement across all public administrations that adapts to the working day. The Director of the Agency noted that working hours vary considerably and that the proposal presents significant challenges, given the ongoing shift towards digitalization, but that the suggestion will be considered.

    The Director expresses her gratitude for the high participation in this Plenary session and, there being no further interventions, concludes the 26th plenary session of the Forum.