Minutes of the meeting

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

CELEBRATED ON NOVEMBER 27, 2024

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

Deputy Director of Studies, Methods and Procedures

Mr. Enrique Tarrats Ruiz

Director of the Department of Aduanas and Excise Duties

Ms. Nerea Rodríguez Entremonzaga

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

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

Registry of Tax Advisory Economists (REAF)

Ms. Raquel Jurado Ibáñez, REAF-CGE Technician

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

Ms. M. Dolores Carreño Beltrán

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 July 10, 2024.
3. Information on the topics discussed in the working groups.
4. Urgent fiscal measures for the damage caused by the DANA.
5. Neutral embargo point.
6. Status of social collaboration.
7. Status of pending proposals.
8. Next call.
9. Other considerations, requests and questions.

1. Opening of the session by the Director General of the State Tax Administration Agency

The session was opened by Ms. Soledad Fernández Doctor, Director General of the State Tax Administration Agency and President of the Forum of Tax Professional Associations and Colleges, who greeted the attendees and thanked them for their presence.

After reporting that the Catarroja Administration is unable to provide service due to the tragedy caused by the DANA (Dangerous Flood) and announcing that assistance points will be set up to channel aid and services, the Director lists the various items on the agenda and, without further delay, moves on to the first of them.

2. Approval of the minutes of the meeting held on July 10, 2024

Ms. Soledad Fernández Doctor gives the floor to Ms. M. Dolores Carreño Beltrán, Deputy Director General of External Communications of the Planning and Institutional Relations Service and Technical Secretary of this Forum, who stated that the minutes of the twenty-fifth 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 Bar Association regarding the list of pending proposals, as the possibility of providing the NIE of a single member of a governing body of non-resident entities was classified as unfeasible and should be classified as requiring regulatory modification.

Once the proposal's status rating was changed, the Deputy Director added that if there were no further comments at this time, it would be definitively approved.

Since no objections were raised, the minutes of the 25th plenary session were declared approved and will be published on the Tax Agency's website.

3.Information on the topics discussed in the working groups

The Director General of the Tax Agency hands the floor to the Director of the Tax Collection Department, who points out that the first point discussed in the working group was the increase in permitted payment methods.

The Director of the Tax Collection Department announces that starting in 2025, the possibility of paying with any type of card, whether credit or debit, will be included first in self-assessments, then in the various types of assessments, and finally in fees. This will not be limited exclusively to collaborating entities as is currently the case, and will cover both domestic and international payments.

In addition, Ms. Virginia Muñoz reports that Bizum is included as a possible payment method, provided, in this case, that the transaction is made within national territory.

On the other hand, the Director of the Management Department referred to the topics discussed in the working groups, among which were the new information, and Ms. Rosa Prieto reiterated the different models that were affected.

Another topic discussed was the corrective VAT self-assessment, with the Director of the Management Department summarizing the cases presented in the working group in which it was applicable, as well as the various practical examples and the questions raised by representatives of professionals.

Regarding the issues pertaining to the cooperative relationship, the Director of SEPRI reports that they will be discussed in the specific agenda items relating to social collaboration and the status of pending proposals.

Since there were no interventions from the representatives, the Director of the Tax Agency continued with the next item on the agenda.

4. Urgent fiscal measures for the damage caused by the DANA

The Director of the Tax Management Department discusses the measures taken to mitigate the effects of the DANA.

The first measure is provided for in Royal Decree-Law 6/2024, of November 5, which approves a direct line of aid to companies and professionals with their tax domicile, establishment, or premises in the area affected by the DANA, which is defined in Royal Decree-Law 7/2024, of November 11.

The aid amounts range from 5,000 euros for individuals, to higher amounts depending on the volume of operations for companies. The requirements are: have their tax domicile, establishment or premises in the affected area and be registered in the Census of Business Owners, Professionals and Withholders, as well as maintaining their registration status as of June 30, 2025.

All self-assessment filing deadlines have also been extended for both individuals and companies, provided they are not large businesses.

The deadlines for all open procedures are suspended, and no actions will be taken unless they are essential or requested by taxpayers.

The Director of the Tax Collection Department adds that a specific deferral has been created with no interest for the first six months, which can be requested for all tax returns due between October 28, 2024, and January 30, 2025. The deferral will consist of a single installment, with a term of 24 months.

Regarding deferred or installment payments, Ms. Virginia Muñoz informs that the deadline has been extended to February 5, and if it is not possible to meet it, reconsideration may be requested for a new deadline. Likewise, the deadline for paying 40% of the November Personal Income Tax has been extended.

He also added that links have been enabled on the website where those affected can enter their NIF (Tax Identification Number) and receive personalized information on the status of their debts.

Regarding auctions, deadlines are suspended for debtors. Bidders will be allowed to cancel their bids or deposits and request a refund.

Finally, some facilities that will be granted in relation to the application for a certificate of compliance with obligations are discussed.

Regarding Excise Taxes, the Director of the Customs Department added that the deadlines for submitting formal obligations related to establishments registered in the affected municipalities have been extended.

However, foreign trade is excluded from the Royal Decree's measures, as it falls under the exclusive jurisdiction of the Union. Therefore, Ms. Nerea Rodríguez announces that, to the extent possible, the current situation will be taken into consideration.

Mr. Enrique Tarrats reiterates that no new procedures will be initiated in the area of Inspection, and that the deadlines for procedures already underway are also being extended.

The AEDAF representative requested that regulations include aid for company workers and private aid. The Agency Director responded that work is already being done on these requests, which were also made at the Large Companies Forum.

The REAF representative asks whether the aid is applicable in the specific case of a bricklayer who was working in the affected area that day and lost his van. The Director of the Management Department responds that these grants would not be applicable, without prejudice to the possibility of receiving grants from other Ministries or the possibility of claiming force majeure during the course of the proceedings.

5. Neutral embargo point

The Director of the Collection Department presents the basic guidelines for the neutral point, which she defines as an electronic administrative platform where information on seizures from various public administrations will converge. Specifically, the attachment proposals from the various participating paying agencies, as well as the outstanding debts of the debtors, will be included.

Ms. Virginia Muñoz announces that this is a national project developed by the Tax Information Technology Department that allows the Tax Agency to receive requests from any Administration. The project allows for faster and more agile cross-referencing and management of information, both for citizens and the government. After the prior crossing, the Administrations can proceed to seize.

Regarding the legal authorization of the project, the Fourth Additional Provision of Law 25/2013 mandates the Tax Agency, the Autonomous Communities, local entities, and the General Treasury of Social Security, among others, to exchange information on debtors and seizure proposals.

The objective of the neutral point is to ensure that the debtor does not receive any payment if he or she owes another administration, as well as to establish an order of seizure when there is multiple creditors, thereby complying with the principles of effectiveness, efficiency, cooperation, and collaboration between public administrations.

Regarding the structure of the Royal Decree, which is currently undergoing public consultation, there are seven titles.

The first title defines the object and scope of application: It applies to all Public Administrations and organizations that wish to join, although they must do so in both their roles as garnishee and payer, so that if they are payers, they would also have to place their credits on the platform.

Title Two addresses the information obligations to be submitted, Title Three addresses the cross-referencing of information between payment creditors and debtors, and Title Four addresses seizure proceedings.

Title Five regulates the actions to be taken by the paying authorities, Title Six contains additional information, and Title Seven defines the means for providing and obtaining information.

The additional provisions then address issues such as data protection, with the decree's entry into force pending.

The FETTAF representative asked if a city council could participate, and the Director of the Tax Collection Department replied that any municipality with sufficient representation to exchange information could join. Therefore, if they were smaller municipalities, they must be represented by their constituents.

Mr. Rafael Gil asks whether administrators also have access to the platform, noting from the Agency that for the moment it has only been designed for access by seizing bodies.

Mr. José Castaño considers it a very useful project, since they receive numerous complaints about seizures and the members are unaware of the order in which they are carried out. On the other hand, she asked if they could participate in a working group to try to reduce the notifications they receive from many different organizations. Ms. Virginia Muñoz replied that observations could be made during the public information process.

Finally, the Director of the Collection Department points out that only amounts that are final are sent to the platform, so if there is an error, the seizing party is responsible.

6. Situation of social collaboration

The Director of SEPRI explains that, given the time elapsed and the requests received from social graduates, it is necessary to review social collaboration and develop lines of improvement in this area.

To this end, a working group has been created, representing the various departments and services. It proposes measures for associations and colleges, measures for tax professionals, and measures affecting those represented.

Regarding measures relating to associations and colleges, the aim is to require greater rigor in applications for incorporation. Therefore, the code of ethics should be requested, which will allow us to analyze whether certain minimum principles are being met.

Secondly, a resolution from the Director would be required to establish that each association or college must meet certain requirements for any member or college member who wishes to be included in the census of social collaborators. These requirements include being registered with the IAE (Spanish Economic Activity Tax), being up to date with tax obligations, having academic training or professional experience, etc. Likewise, a sworn statement from the association or college will be required to ensure that the requirements are met, without prejudice to the need for subsequent administrative control.

Thirdly, associations and schools must report incidents. Furthermore, the validity clause for agreements has been modified so that termination of an agreement does not require doing so within two months of its expiration. Thus, complaints will be allowed at any time if it is observed that the school or association is not meeting the requirements.

If significant irregularities are observed, an administrative exclusion procedure will be implemented to expel social partners who seriously fail to comply with their obligations.

In the case of the employee's withdrawal, automatic withdrawal from the Code of Good Tax Practices would also be necessary.

Measures for professionals also focus on establishing requirements and risk controls for membership applications (checking for pending notifications, repeated sanctions, lack of activity, etc.).

Likewise, the Director comments on measures such as removing professionals who have not been collaborating for a long time, or removing professionals excluded from the association or college, after the association notifies them of their withdrawal.

Finally, in relation to those represented, a system must be established to inform the represented party when a specific model is presented. Furthermore, the represented party must be allowed to disable social collaboration for the presentations of which they are the owner.

Mr. José Cataño adds that it is necessary to expand the functions that social collaborators can perform, since for many procedures they must act as representatives. For example, he points out that they can submit a form, but they cannot generate and make a pre-declaration as a social collaborator; they must enter their ID number, expiration date, etc.

Mr. Ignacio Fraisero takes note and maintains that this issue can be addressed in a working group.

Mr. Arturo Jiménez requests that this resolution be shared in advance, along with the content of the requirements, since it could affect the statutes of associations and professional colleges. The Director of SEPRI responded affirmatively.

7. Status of pending proposals

The SEPRI Director then lists the new developments in the list of pending proposals, starting with proposal 5 and reporting that the Ministerial Order is being processed to reflect the agreement reached (the deadline being the shorter of 3 business days or 5 calendar days).

Regarding proposal 7, simplification of documents, the documents for VAT verification or the Personal Income Tax sanction procedure are in process.

The creation of a logo for associations, colleges, and professionals adhering to the Code of Good Practice is included in proposal 13. It is reported that the logo has been created, but that the rules for its use need to be developed. This will be related to the aforementioned improvement in social collaboration.

Regarding proposal 16, the unification of the CNAE and IAE codes, work has begun.

Regarding proposal 17, which involves netting balances, it is being analyzed, but it requires a complete redesign and would have a significant impact on banking.

Proposal 23 has been fulfilled, as the new software application for requesting plastic tax refunds is now operational.

On the other hand, proposal 24 regarding the NIE is considered to be the responsibility of the Ministry of the Interior.

Regarding the creation of the catalogue of deductible expenses of proposal 26, it is understood that its delimitation corresponds to the DGT and the Courts, and no progress has been made on this point.

Proposal 34, regarding the status of deferrals and installments once a corrective self-assessment is submitted, has already been fulfilled, as the application will automatically recalculate them.

Regarding Proposal 35, which establishes more secure and clear criteria for liability transfers, especially for insolvency administrators, it is considered that the courts should establish these criteria.

Nor is there any short-term plan to implement Proposal 36, which would allow for the identification of debts satisfied with each payment, although it could be approved in the medium term.

Regarding Proposal 37, it is currently under review, as the DIT and the Revenue Department are analyzing the measure's impact.

Proposal 38, which also requires that individuals be notified in paper form, will be studied within the internal notification group.

The Director of SEPRI requests that proposal 40, which is to facilitate the revocation of powers of attorney, be detailed by email.

It then points out that Proposal 41 is unworkable, as it requested that the expiration date of customers' ID cards not be required, but it reports that this requirement is necessary for security reasons, and the pre-declaration requirement will be phased out.

Finally, Proposal 42, which modifies the statute of limitations for liability declarations, requires regulatory changes.

Mr. Joan Torres considers the list of proposals very useful and requests that dates be included in the table to know when the requests were received or how long they have existed. The existence of the specialized appointment must also be made known. Furthermore, it proposes that working groups study how to forward all requests requiring regulatory changes to the legislative branch.

The Director of SEPRI reports that the promotion of the specialized event for professionals continues and that actions are being promoted at the regional level with the goal of reaching the largest number of members.

Mr. Rafael Gil joins in the appreciation for the table, as it allows for monitoring activities, and believes that fulfilled requests should be kept in the table in order to analyze the work that has been done.

Regarding proposal 12, which requires the NIE of only one member of the governing body to be provided, the representative requests that the DGT's criteria be transferred or that it be reviewed. The same applies to proposal 24, which should be analyzed by a working group, since, in his opinion, the Agency has the capacity to issue a temporary NIE.

Finally, the AEDAF representative requests that proposal 2 include the request to eliminate the notices of demand during the month of August.

8. Next call

Ms. Soledad Fernández stated that the intention was to maintain the semi-annual frequency of the meetings, noting in this regard that the next meeting would likely be held in July.

9. Other considerations, requests and questions

The AEDAF representative asked if the recipient's NIF (Tax Identification Number) could be used to view the invoice information received in the public Verifactu solution. The IT Department Director replied that this was not possible, as the recipient's personal data is protected.

Finally, Mr. José Castaño requests clarification on whether small businesses will be able to use Excel, as despite being ideally suited to the public platform, they choose not to. Although there are FAQs, the representative states that it is not clear to him.

The Director of the Tax Agency took note, and there being no further interventions, the 26th plenary session of the Forum concluded.