Plenary Sessions
The Plenary is composed of all its members, under the direction of the President and assisted by the Technical Secretary
Twenty-third session - July 6, 2023
MINUTES OF THE PLENARY MEETING OF THE FORUM OF ASSOCIATIONS AND
COLLEGES OF TAX PROFESSIONALS
HELD ON JULY 6, 2023
President of the Forum of Associations and Colleges of Tax Professionals
General Director of the State Tax Administration Agency
Mrs. Soledad Fernández Doctor
Members representing the Tax Agency
Director of the Tax Management Department
Mrs. Rosa María Prieto del Rey
Director of the Collection Department
Mrs. Virginia Muñoz Fernández
Director of the Department of Aduanas and Excise Duties
Mrs. Pilar Jurado Borrego
Director of the Tax IT Department
José Borja Tomé
Director of the Legal Service
Diego Loma-Osorio Lerena
Director of the Planning and Institutional Relations Service
Ignacio Fraisero Aranguren
Special Delegate of the Special Delegation of Catalonia
Isidoro García Millán
Deputy Director General of Legal Regulation and Legal Assistance of the Department of Financial and Tax Inspection
Manuel Luis Martínez Cabeza
General Directorate for Taxation Ministerio de Hacienda
Deputy Director General of Taxes
Carlos Gomez Jimenez
Members representing Associations and Colleges
Spanish Association of Tax Advisors
Member Responsible for Studies and Research
Javier Gomez Taboada
Director of the Studies Office
Arturo Jiménez Happy
Professional Association of Accounting and Tax Experts of Spain
Secretary of the Board of Directors
José Antonio Fernández García-Moreno
General Council of Spanish Lawyers
Vice Dean of the Balearic Bar Association
Rafael Gil March
General Council of Colleges of Administrative Managers of Spain
Responsible for the Fiscal Area of the General Council
Mrs. Pilar Otero Moar
General Council of Official Colleges of Social Graduates of Spain
Member of the Fiscal Affairs Commission
José Castaño Semitiel
Member of the Fiscal Affairs Commission
Jose Ruiz Sanchez
Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors
Chairperson
Joan Torres Torres
Second Vice President
Adolfo Jimenez Ramirez
Cabinet of Administrative Managers and Tax Advisors
Lawyer
Mrs. Raquel Cobos Casero
Registry of Tax Advisory Economists
Member of the Board of Directors
Ms. Esther Luque Sánchez
Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals
Deputy Director General of External Communication of the Planning and Institutional Relations Service
Ms. Mª Dolores Carreño Beltrán
On July 6, 2023, the twenty-third plenary meeting of the Forum of Associations and Colleges of Tax Professionals will be held, attended by the aforementioned people and in accordance with the following
AGENDA
- Opening of the session by the General Director of the State Tax Administration Agency.
- Approval of the minutes of the session held on November 29, 2022.
- Information on the topics discussed in the working groups.
- Provisional balance of the 2022 Income campaign.
- Corrective self-assessments.
- Next call.
- Other considerations, requests and questions.
1. Opening of the session by the General Director of the State Tax Administration Agency
The session opens Ms. Soledad Fernández Doctor, General Director of the State Tax Administration Agency (hereinafter, Tax Agency) and President of the Forum of Associations and Colleges of Tax Professionals, who, after greeting the attendees and thanking them for their presence , points out that in the last plenary meeting, held on November 29, 2022, the Spanish Association of Tax Advisors (AEDAF) requested the participation in the sessions of this Forum of representatives of the General Directorate of Taxes, of the Central Economic-Administrative Court and the Council for the Defense of the Taxpayer. He adds that he has discussed the issue with the heads of said organizations and, in principle, the General Directorate of Taxes will attend more frequently, the TEAC will do so when the matter to be discussed is requires and, with respect to CDC , your presence in this Forum is not considered necessary, unless there is a specific topic that may directly affect you. Thus, Ms. Soledad Fernández Doctor welcomes to the meeting Mr. Carlos Gómez Jiménez, Deputy Director General of Taxes, who will develop the 5th point on the agenda, and to whom the members of the Forum will have the opportunity to address the questions they consider appropriate.
On the other hand, the Director General points out that in the last plenary session held, the commitment was also made by the Tax Agency to prepare an updated list with the proposals made by the associations and colleges that were still pending, as well as the status of achievement of the same. He adds that, based on the minutes of previous sessions and the issues discussed in the working group meetings, a list of proposals was being prepared that will be sent to the members of the Forum as soon as it is updated, in order to complete it with the comments and observations received. Thus, it indicates that there are proposals that are quite old and others that are more modern, such as, for example, the following:
- Notification alerts on weekends: The matter is being studied in depth since it presents certain technical and computer complexities. However, the goal is to reduce them as much as possible, if not eliminate them completely.
- Make the last day of the deadline for direct debit of self-assessments coincide with the last day of presentation of the same: This issue is being analyzed with the collaborating entities and, although it does not seem feasible that both deadlines will coincide, at least initially, the possibility of reducing the five-day lag that currently exists is being seriously studied.
- Establishment of a specific communication channel for entities adhering to the Code of Good Practices, as well as for tax professionals adhering to it: The Tax Agency is constantly developing instruments that improve information and assistance services in order to promote a cohesive model where the different tools integrate and complement each other, facilitating citizens' access to the help they need, whether by telephone, in person, through the ADI , through informants and virtual assistants, etc. Likewise, the Administration is aware of the importance that the collaboration provided by tax professionals has for the tax system and, so much so, that the Strategic Plan of the Tax Agency 2020 – 2023 already includes the establishment of a communication channel specific for social collaborators. However, due to the existence of other priorities whose immediate attention was more urgent, it has been somewhat relegated, although the Tax Agency has been working on its development. Thus, this commitment has currently been resumed with greater impetus and, predictably, this project will begin in the fall, although, at first, it will affect in-person and specialized attention in the case of requirements and settlements in the area. of tax management in relation to Corporate Tax, to later extend it to other tax figures, such as VAT or Personal Income Tax . Video assistance will also be promoted in order to avoid wasting time for tax professionals traveling to the Tax Agency offices.
- Provide Social Security with data on the net performance of businessmen and professionals held by the Tax Agency: This is a recent proposal motivated by the new Social Security contribution system for self-employed and self-employed workers, based on the returns obtained. In this sense, some associations and colleges have stated that certain economic data requested in the form prepared by Social Security are known to the Tax Administration and that, so that social partners do not have to complete said data, the The Tax Agency could consider the possibility of sending them directly to the General Treasury of Social Security. Thus, the Tax Agency is studying whether the request is feasible and exploring different avenues for its implementation.
Finally, the President of the Forum points out that she considers the proposals made by the associations and schools reasonable and that the Tax Agency is working with the aim of facilitating their work for social partners. Likewise, it reiterates that it is the will of the Tax Agency to continue promoting, together with tax professionals, an effective cooperative relationship model, based on transparency and mutual trust.
2. Approval of the minutes of the session held on November 29, 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-second session of the plenary session were sent to the associations and colleges prior to this meeting, with no observations having been received; He adds that, if there were not any at this time, it would be definitively approved. Since no objection is raised, the minutes of the 22nd plenary session that took place on November 29, 2022 are declared approved.
3. Information on the topics discussed in the working groups
Next, the General Director of the Tax Agency points out that the working groups of the Forum met together on April 21 and, in order to comment on their activity in the area of the Tax Management Department, she gives the floor to its Director.
- Regarding the income campaign, the Deputy Director General of Tax Technology announced that the Virtual Income Assistant was no longer limited to issues related to the taxation of real estate and that the main matters raised by the campaign had been included (dates key, news, forms of presentation, etc.). In addition, it was highlighted that this tool would be available to the taxpayer throughout the year. Likewise, the existence of the Income Informator was recalled, which expanded the topics discussed with respect to the previous year and included regional topics. It was also reported that in Renta WEB links to the virtual tools had been included so that they would be more accessible in case you wanted to make any queries while completing the self-assessment.
- Regarding the Corporate Tax campaign, the new features introduced in the declaration models were analyzed in order to include the new boxes approved as a result of the regulatory modifications. Thus:
- In the section that includes agricultural and/or livestock activities, the net amount of the turnover must be entered so that the Tax Agency can inform the Ministry of Agriculture, Fisheries and Food, thus facilitating the management of the aid. the PAC .
- The information on the special dissolution and liquidation regime for SICAVs must be completed.
- Certain entities under the income attribution regime are included as taxpayers of Corporate Tax in order to correct hybrid asymmetries.
- In the Special Regime for ships and shipping companies in the Canary Islands, the information is broken down so that the compensation of the negative tax bases derived from the activities that generate the right to apply the special regime can be monitored, thus avoiding compensate with the positive bases generated by the rest of the entity's activities.
- Emerging companies must enter the net amount of turnover for the twelve months prior to the start date of the tax period.
- Finally, the meeting also developed, among others, the regulatory modifications that affected deductions and minimum taxation.
Likewise, the Director of the Tax Management Department adds that the following issues were also raised:
- The draft orders being processed were commented, highlighting that the modification of model 036 relating to the Registry of extractors of fiscal warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons had already been approved. Likewise, it was indicated that, in relation to SII , the modification that included a new key in “invoice types” of the book of invoices issued in the books was also already approved. VAT registration .
- In relation to model 718 “Temporary Solidarity Tax of the Great Fortunes”, which is currently approved and on July 1 the deadline for the presentation corresponding to the 2022 financial year began, it was indicated at the meeting that it should only be presented if the quota was positive.
- Regarding the approval of the modifications in the models related to the special regime included in article 93 LIRPF (impatriates), it was clarified that it depended on the approval of the modification of the Regulation of IRPF .
- The associations and schools were asked if any incidents had been detected with the tax data in the income campaign, to which they responded that no notable incidents had been observed by the Tax Agency.
To conclude her intervention, the Director of the Tax Management Department points out that at the proposal of the member entities of the Forum, the following issues had been included in the agenda:
- In relation to the late payment interest paid by the Tax Agency which, in accordance with the recent ruling of the Supreme Court, of January 12, 2023, must be integrated into the general base of Personal Income Tax as capital gain, the associations and schools requested to know the content of the report issued by the General Directorate of Taxes on March 8, 2023, as well as clarifications on how this change in criteria affected previous years, taking into account the principle of legitimate trust. In this sense, Ms. Rosa María Prieto points out that, although on April 21 these issues may not have been sufficiently clear, they are currently resolved.
- Regarding Personal Income Tax , it was asked what Amount should be entered as the acquisition value in the calculation of the capital gain from the transfer of a property, in the case of prior verification of said value by an autonomous administration. It was answered that the Tax Agency was not bound by the actions of the autonomous Administration since, in the absence of more data from the file, the reference value would be applied.
- Another topic discussed was the requirements to justify certain deposits in bank accounts. The associations and schools commented on the problems they had with financial institutions in accessing bank statements from previous years and requested an improvement in the filters, so that movements between accounts of the same owner were not requested. For their part, the representatives of the Tax Agency responded that, normally, operations are “netted” and requested the sending of the requirement in order to verify the reason for its issuance.
Next, the Director of the Tax IT Department takes the floor to point out that, with regard to electronic invoicing, in the meeting of the working groups, the existing differences between the draft Regulation that develops the article were basically explained. 29 of the General Tax Law and the establishment of the mandatory electronic invoice B2B included in Law 18/2022, of September 28, on the creation and growth of companies. Thus, the following was highlighted:
- In relation to Draft Royal Decree approving the regulation that establishes the requirements that computer or electronic systems and programs that support the billing processes of businessmen and professionals, and the standardization of formats, must adopt of the billing records it was commented that it had been promoted by the Tax Agency and that it was pending the opinion of the Council of State. Likewise, regarding its content, what was stated in previous meetings was reiterated:
- Establishes the way in which computerized billing systems must comply with the legal requirements of integrity, conservation, accessibility, legibility, traceability and unalterability of records.
- It promotes interoperability by adopting a standard electronic invoicing format common to all professionals and entrepreneurs, facilitating communications and exchanges of invoices in an automatic way through its computer systems.
- The option to send billing records voluntarily and automatically through the “VERI*FACTU Systems” is possible.
- The manufacturing or developing entities of the software assume responsibility for certifying that the computer system meets the legal requirements.
- Regarding the mandatory nature of the electronic invoice B2B established in Law 18/2022, the following was commented:
- The project has been promoted by the Ministry of Economic Affairs and Digital Transformation and one of its objectives is the reduction of late payments.
- It establishes that the future Spanish electronic invoice system is made up of private electronic invoice exchange platforms, complemented by the so-called “Public Electronic Invoicing Solution”.
- Regarding the technical requirements, it configures an interoperable system, based on the technical capacity of the IT solutions and platforms to translate the different supported structured formats, as well as interconnected, since a platform has the obligation to interconnect with any other that request it.
- The invoice must contain, in addition to the data required by tax regulations, information related to its payment, since it is considered that greater transparency in this sense can favor the reduction of late payments in commercial relations, as well as greater compliance with legally established payment terms.
However, Mr. José Borja points out that at the meeting it was commented that there were some problems, such as the cost of hiring a private platform, the difficulty of regulating interoperability, having to provide sensitive information to private entities, etc., and indicates that , in order to respond to the challenges posed, a joint solution has been reached with the Ministry of Economic Affairs and Digital Transformation consisting of the creation of a public platform managed by the Tax Agency that offers basic electronic invoicing systems and complies, In addition, the invoice repository function. Likewise, he adds that the public solution is voluntary, since the electronic billing service can be contracted with a private platform.
Next, the General Director of the Tax Agency offers the floor to those attending in case they wish to make any comments.
José Castaño Semitiel, representative of the General Council of Official Colleges of Social Graduates of Spain, asks if the Tax Agency is going to issue requirements to those reporting losses in the Personal Income Tax for the year 2022 derived from investments in Philatelic Forum, or if, on the contrary, you have the information. The Director of the Tax Management Department answers that they are trying to collect all the information and that, if it is not possible, the necessary requirements would be made. Secondly, Mr. José Castaño requests clarification on the verifications that the Tax Agency is going to carry out in relation to compliance with the requirements for the application of the deduction for the installation of solar panels, to which Ms. Rosa María Prieto responds that, with respect to the deduction for carrying out works to improve the energy efficiency of homes, the comparison will be carried out with the information provided by the Autonomous Communities, which does not imply that there are no cases in which the taxpayer to provide information or clarify any issue. Thirdly, the representative of the General Council of Official Colleges of Social Graduates of Spain points out that some clients have received communications about discrepancies in the Corporate Tax for the 2021 financial year in relation to tax data that, in the end, were not such. For her part, the Director of the Tax Management Department clarifies that an attempt is made to inform the taxpayer of issues detected that may not be correct. Thus, when completing the IS , when the self-assessment is going to be submitted, a series of “Notices” appear so that the taxpayer can review certain sections. The Tax Agency, in some cases, understands that sufficient attention may not have been paid to said notices and, for that reason, communications are issued; However, if after review it is found that the data is correct, no modification is necessary.
Next, Mr. Adolfo Jiménez Ramírez, representative of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, points out that the data on the losses derived from investments in the Philatelic Forum should be in the possession of the Tax Agency, since it was one of the three bankruptcy administrators. He adds that there is no problem with clients who have kept the documentation, but that those who do not have it expect the Tax Agency to provide it to them. The Director of the Tax Management Department reiterates that an attempt is being made to collect the information.
Next, Mr. Joan Torres Torres, President of the Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors, thanks the General Director of the Tax Agency for studying the proposals that tax professionals have been making. On the other hand, Mr. Joan Torres points out that, in relation to the requirements to justify income from bank movements between accounts of the same owner, at the working group meeting the representatives of the Tax Agency indicated that, in any case, the They were going to check. So, ask if there is any progress on this matter.
Ms. Rosa María Prieto answers that, indeed, the issue has been studied and that, in general, the movements are “netted.” He adds that, however, it cannot be ruled out that there is a specific case in which this is not the case, given that the requirements can be made by different departments and based on various reasons.
Finally, Mr. Joan Torres states that, in Catalonia, when trying to cancel a self-assessment of the Wealth Tax and present another in its place, the autonomous Administration points out that the information is held by the Tax Agency and that it is not provided until November. . For its part, the state Administration answers that the management of the tax is the responsibility of the autonomous communities. So, ask if there is a way to solve these situations.
The Director of the Tax Management Department clarifies that, in the case of self-assessments, only a rectification of the same or a complementary self-assessment can be presented, there being no possibility of canceling the original self-assessment and/or presenting a replacement. He adds that with informative statements, however, substitute can be presented.
Isidoro García Millán, Special Delegate of the Special Delegation of Catalonia, explains that the management of the tax is carried out by the CCAA and that, indeed, there is a problem because the files are sent later. He adds that in Personal Income Tax , within the scope of his Delegation, they have resolved the issue manually by establishing a system that allows for the detection of rectifications of self-assessments submitted and, while These are not resolved, the collection action for the first self-assessment is not initiated. He adds that, at the moment, this solution is not applicable to the Wealth Tax.
To conclude with this issue, Ms. Soledad Fernández Doctor asks the Special Delegate to forward the specific case in order to find out if it is also occurring in other territorial areas and explore possible solutions. Likewise, it requests the referral of the system that is being applied in the Special Delegation to resolve the problem in relation to Personal Income Tax .
Next, Mr. José Castaño points out that he wishes to reiterate the request made on previous occasions regarding the possibility of domiciliation of complementary declarations from previous years for the receipt of salary arrears, presented within their deadline, since he considers that it is a matter important for tax professionals that would make this management much easier for them. For her part, the Director of the Collection Department answers that she understands the importance of this request and adds that she undertakes to analyze it carefully, since, if there were no significant impediments, it could be implemented.
Next, Mr. Rafael Gil March, representative of the General Council of Spanish Lawyers, states that he also wishes to reiterate that the system of prior appointment and attention to tax professionals can be improved. He adds that they receive complaints from their members because they cannot get appointments on time and, especially, the procedure to renew an expired electronic signature is very complex and entails many difficulties.
The Director of the Tax Management Department responds that, except for some specific incident, special emphasis is placed on giving appointments as quickly as possible and, specifically, in relation to certificates, the deadline is two or three days. Likewise, the Director of the Planning and Institutional Relations Service adds that the system requires that all offices comply with the requirement that the taxpayer has an appointment within three days, to which Mr. Rafael Gil answers that in the Palma Administration of Mallorca this deadline is not met.
The General Director of the Tax Agency informs that what was mentioned in relation to the Balearic Islands will be verified in order to solve any incidents that may be occurring. Likewise, it indicates that, in relation to the second question raised, it is true that the procedure for recovering the NIF is complicated, but that it must be taken into account that a company is deregistered in the census when there has been absolute negligence on the part of the same in the fulfillment of its obligations, neglecting the requirements that the Administration may have made. For his part, Mr. Rafael Gil answers that an alternative formula could be sought, such as the granting of a provisional NIF .
To conclude his intervention, the representative of the General Council of Spanish Lawyers points out the problem that exists when completing form 210 for non-resident taxpayers with more than one property, since it is necessary to obtain and present a multitude of information. Thus, it requests that the Tax Agency study its simplification.
Mr. Arturo Jiménez Contento, representative of the Spanish Association of Tax Advisors (AEDAF), then intervenes to indicate that, in relation to the information requirements, in a meeting of the working groups of this Forum the representatives of the Tax Agency They reported that first of all, the record books were requested and, after analysis, those invoices that could present some type of incident were requested. He adds that, especially in Catalonia, very generic requirements continue to be received in which books, invoices, etc. are required from the first moment.
Isidoro García Millán responds that, without prejudice to the possibility that there may be some exception, currently this type of requirement is not issued, although he recognizes that previously, specifically, four years ago, in an office , Yes, some dysfunction had to be corrected in this regard. He adds that these incidents have also been reported by different associations, and that, once the specific cases that they have provided have been studied, it has been concluded that they were not initial requirements.
Next, Ms. Soledad Fernández Doctor asks those present to send to the Technical Secretariat of the Forum those information requirements that deviate from the instructions of the Tax Agency mentioned, in order to verify them and, where appropriate, correct them.
Given that there are no new interventions, the General Director of the Tax Agency gives way to the next item on the agenda.
4. Provisional balance of the 2022 Income campaign
The General Director of the Tax Agency gives the floor to the Director of the Tax Management Department, who, supporting her presentation in a power point presentation, points out that, from the 2022 income campaign compared to that of 2021, the following can be highlighted the following questions, although taking into account that they are still provisional data:
- Ways to access personalized Renta services: The reference number continues to be the most used form (11,477,000), although a decrease in its use can be seen and an increase in the electronic certificate and the Cl@ve system of, respectively, around 20 and 24%. , together adding almost nine million users. In relation to the Cl@ve system, it should be noted that a factor that has influenced the increase in its use is the information campaign carried out in relation to it.
- Presentation routes:
- Through Renta WEB: Its use has increased by 4.48%, being able to differentiate:
- The download of the APP has increased by around 20% and the subscription to it with identification by around 14.71%. Presentations through the application have increased by 23.64%, of which, without modification of the draft (a single click), have increased by 31.65%, and, with modification through Renta WEB, around of 4%.
- The Internet is the route mostly chosen by the taxpayer, with an increase in its use of 3.61%.
- The number of telephone presentations remains stable (around 1,070,000).
- In-person attention in the offices is completely normalized, with the number of presentations having increased by around 20%.
- Through programs that are not from the Tax Agency: has increased by 1.90%, although in a lower proportion than the increase in the percentage of declarations submitted (3.89%) and that of Income WEB (4.48%).
- Through Renta WEB: Its use has increased by 4.48%, being able to differentiate:
- Declarations presented according to their result:
- To pay: Although their number has decreased by around 4%, their amount has increased by 8.32%.
- Applications for refund: Both their number (8.59%) and the refund amount requested (16.46%) have increased.
- Refusals and resignations: have decreased by around 4%.
- Access to the virtual tools of Personal Income Tax :
- The number of accesses to the informant and the virtual assistant is practically the same (just over 421,000 to the first and 424,000 to the second).
- Assessment of responses by taxpayers:
- Positives: around 750,000, taking into account that this number also includes accesses that end without evaluation and those that end in an intermediate stage.
- Negatives: around 106,000, although the accesses that have ended with this assessment are around 56,000, since 38,000 consultations have been diverted to the specialists of the ADI or, if the access has been Through the Virtual Assistant, they have been directed to the Income Informator (12,000).
Next, the General Director of the Tax Agency offers the floor to the attendees and, since there is no intervention, she gives way to the next item on the agenda.
5. Corrective self-assessments
Ms. Soledad Fernández Doctor states that the modification proposal is being processed and clarifies that the objective of the reform is in no case to prevent or limit the right to appeal or to sanction conduct that does not They were punishable until now. Next, give the floor to Ms. Rosa María Prieto.
The Director of the Tax Management Department adds that the reform of the rectification procedure has been demanded for many years, both by the Administration and by taxpayers and their advisors. Thus, it indicates that, currently, there are two ways to rectify a self-assessment (submission of a complementary one or a request for rectification), and that numerous complaints come from taxpayers since they do not fully differentiate between them. On the other hand, it points out that, without taking into account the impact produced by exceptional cases such as the ruling of the Supreme Court in relation to maternity benefit, in the period 2018 – 2022, around 500,000 rectifications have been made, of which between 80 and 85% have been resolved totally or partially in favor of the taxpayer, since in most cases they were small errors, such as deductions not applied, degree of disability that has not been taken into account, … Thus, Ms. Rosa María Prieto points out that the fundamental objective of the regulatory modification is to simplify and streamline the procedure, above all, for these 80 - 85% of cases, which constitute the bulk of the rectifications. On the other hand, she adds that she wishes to elaborate on what was stated by the Director General in relation to the fact that in no case will actions that are currently not sanctionable be sanctioned, which does not imply that there will not be cases in which the sanctioning procedure for abusive conduct that seeks to pervert the regulatory framework. By way of illustration, he adds that, in the case of Personal Income Tax , today rectification requests can be made through Renta WEB and, as far as is known, no sanction has been processed. It also indicates that in the current Income Tax campaign, 80% of the refund requests have already been attended to, which does not mean that the Tax Agency limits itself to making refunds without applying some type of risk analysis, this being precisely, the reason why there are 20% of requests not issued, since they have to be subject to more detailed attention. In this sense, the Director of the Tax Management Department points out that, of course, the new rectification system will also have a risk analysis by the Tax Agency which, on the other hand, is already working, and that in no case is it an objective of the regulatory modification to carry out returns automatically in order to subsequently initiate a verification and, where appropriate, apply the corresponding sanction. On the other hand, it indicates that in the various meetings held with different groups, some specific issues, especially technical ones, had been raised, but these reluctances in relation to the application of the sanctions had not been revealed. Finally, he indicates that with the new procedure the majority of rectifications will be processed more quickly, since, as he has commented, in 80 - 85% of cases, there are no discrepancies with the data in our possession. of the administration.
Mr. Carlos Gómez Jiménez, Deputy Director General of Taxes, then intervenes, pointing out that the regulatory project is not a temporary reaction, since it has been studied for some time. It reiterates that the intention of the regulatory modification is to simplify and expedite rectification procedures and that, at no time, has there been an interest in sanctioning. Thus, it adds that in the event of a legal discrepancy, article 179.3 of Law 58/2003, General Tax, would apply, so there are no changes in this matter. On the other hand, the Deputy Director General of Taxes states that in the hearing and public information process the project has not had many participants, although the Spanish Association of Tax Advisors (AEDAF) has presented a report, in his opinion, quite considered that It will be studied by the Ministry and the Tax Agency, in order to analyze whether it is possible to accommodate the observations made in the text.
Next, Mr. Javier Gómez Taboada, representative of the Spanish Association of Tax Advisors, takes the floor to indicate that AEDAF does not judge spirits or intentions or objectives that, on the other hand, are considered more than praiseworthy. He adds that, however, the chosen means and its possible result generate some concern. Thus, he points out that the regulatory modification is proposed as favorable for the taxpayer, given that they speed up and simplify the procedures, but it must be taken into account that it also introduces the risk of a posteriori control which, in his opinion, can lead to the taxpayer's loss of his right to disagree, at least under the same terms that currently exist. Likewise, he comments that this perception is shared by other associations, regardless of whether they have made observations or not. Finally, Mr. Javier Gómez Taboada thanks Mr. Carlos Gómez for the assessment made in relation to the AEDAF report and adds that he trusts that, in fact, they will be incorporated into the regulatory modification, so as to facilitate the taxpayer's right both to rectification and discrepancy.
Next, Ms. Esther Luque Sánchez, representative of the Registry of Tax Advisory Economists, points out that, indeed, the regulatory project will make it possible to speed up the process for the majority of taxpayers, although, with the current system, when it is presented When there is a rectification, there is a perception that the Administration checks it before accepting it, which means that an infraction that could be punishable is not incurred. However, with the regulatory modification, the possibility opens up that in a subsequent control the Tax Agency disagrees, which could give rise to some type of sanction. Thus, the representative of REAF indicates that, possibly, only a small part of the rectifications that are presented will be affected, but that it would be desirable for the text of the regulatory modification to provide, in some way, greater speed in the procedure, but without including the possibility of incurring sanctions. Finally, Ms. Esther Luque asks if when submitting the corrective self-assessment it will be necessary to provide supporting documentation.
The General Director of AEAT responds that it will not be necessary. Likewise, he comments that the proposals and concerns of the social partners are clear and adds that, given that at no time has it been in the Administration's mind to increase sanctions in this matter, it will analyze whether there is any way that, in any way, In this way, it contributes to eliminating suspicions and introducing greater peace of mind in that sense.
6. Next call
Ms. Soledad Fernández Doctor states that the intention is to maintain the semiannual frequency of the meetings, pointing out in this regard that the next meeting would foreseeably be held in the month of November. On the other hand, it indicates that, as soon as the list with the proposals and requests that the schools and associations have been presenting and that are still pending implementation is finalized, it will be sent to the members of the Forum in case they wish to add any other question or make any comment or observation. Likewise, he comments that prior to the plenary session, meetings of the working groups will also be convened, in which, among other matters, work will continue to advance all these pending issues, some of which have been pending for quite some time.
Next, the General Director of the Tax Agency comments that, as all members of the Forum know, in compliance with the commitments assumed by the Government of Spain in Component 27 of the Recovery, Transformation and Resilience Plan, it is planned to refer to the Commission European Union a definitive report on the results of the application of Law 11/2021, on the prevention and fight against tax fraud. Thus, in the 4th quarter of 2023 the Tax Agency has to prepare an evaluation in relation to said application, which would also reflect the possible improvements to be introduced in the tax regulations. For this purpose, Ms. Soledad Fernández Doctor requests the collaboration of the members of the Forum and indicates that the Technical Secretariat of the Forum will send them an email in this regard. Finally, he states that he wishes to thank in advance for the collaboration that, without a doubt, the associations and schools will provide in this work.
7. Other considerations, requests and questions
Next, the President of the Forum gives way to the 7th point of the agenda and offers the floor to the attendees.
First of all, Mr. Adolfo Jiménez intervenes to comment that, although, in his opinion, the problem of notices on weekends is solved without any significance by not opening the mail until Monday, the same does not happen with the notices. received in the month of August, which forces small offices to not be able to enjoy vacations, since they cannot always get all their clients to request courtesy days in said month. Thus, it requests that with the issue of notices the possibility of not being issued on weekends be studied, since when it is raised it will be because some group is affected, as well as that they not be issued in the month of August. On the other hand, it also points out the problem that exists in relation to salaried workers, normally with low salaries, who change payers in a year, so they are obliged to file the Personal Income Tax declaration and this is usually to enter. He adds that a typical example is the case of cleaning staff who are affected in the middle of the year by a subrogation due to a change of company and who the following year cannot afford the payment resulting from the Personal Income Tax declaration , deciding not to present it. In this sense, it points out that this situation causes damage to public finances since, usually, the amount owed cannot be seized or, if it can, it is for a small amount. Thus, it suggests as a solution that it be mandatory that, in the month following the change of payer, the employee can obtain the certificate of withholdings and remuneration received and, in turn, that the second payer take it into account when calculating the withholdings.
The General Director of the Tax Agency, in relation to the first question raised, requests that the department directors issue as few notices as possible in the month of August, adding that, however, it is a complicated issue and that many of the notifications are favorable for the interested party. Likewise, regarding the proposal to establish the obligation to issue a withholding certificate by the first payer, it indicates that it will be studied, since, although there is the possibility that the worker requests the second payer to apply a higher type of withholding, in many cases this possibility is unknown to the taxpayer.
Mr. Javier Gómez Taboada then takes the floor to announce that, given that in the contentious-administrative process there are no courtesy days, they are going to address the request to the presidency of TEAC that incorporate this tool for the notifications they issue. He adds that the reason for communicating it in this Forum is in case the associations and schools present wish to join this request, since the notifications from the economic-administrative courts in the month of August put a lot of pressure on social collaborators in the performance of their duties. functions. On the other hand, it also alludes to the fact that AEDAF, as the Tax Agency already knows, has challenged Instructions 1 and 2 of 2023 of the Collection Department, since they understand that there has been a substantial modification of the rule in relation to the statu quo previo en materia de aplazamientos y fraccionamientos, utilizando un procedimiento inadecuado que, asimismo, atribuye a la Agencia Tributaria una interpretación unilateral sobre si las condiciones han cambiado o no, a modo de cláusula rebus sic stantibus. Finally, Mr. Javier Gómez Taboada adds that AEDAF understands that the instructions are appealable given their nature, the type of modification they introduce and the innovations they include (valuation of guarantees, etc.), since, in his opinion, they are in detriment to the taxpayer.
Next, Ms. Pilar Otero Moar, representative of the General Council of Colleges of Administrative Managers of Spain, points out that she wishes to highlight an issue that, in her opinion, is difficult to solve, and that affects the declaration of Personal income tax for separated spouses with minor children and shared guardianship and custody. Thus, it indicates that, in those cases in which personal communication between the parents is zero and they mutually do not know if the other is filing the joint return with any of the minors or if they have applied 50% of the minimum for descendants, inconsistencies usually occur that They subsequently give rise to settlements by the Tax Agency, even in the event that one of the ex-spouses is failing to comply with the economic obligations established in the regulatory agreement with respect to their descendants. He adds that there are already judicial rulings that address the factual situation and requests that the Tax Agency and the General Directorate of Taxes study the issue and try to arbitrate some mechanism that prevents these incidents from occurring.
For their part, the representatives of the Tax Agency at the meeting responded that, indeed, the issue does not have a simple solution since the legislation on the protection of personal data prevents providing any information about the data recorded in one declaration to another. person other than the taxpayer himself.
Below, Mr. José Castaño reports on the existing problems with the withholdings of professionals and, specifically, with those of notaries and registrars, since they issue a considerable number of invoices and the recipient does not always enter the withholding made. He adds that this fact produces differences between what is recorded by the professional and the accusations, which give rise to documentation requirements by the Tax Agency which finally, once examined, usually end up agreeing with the taxpayer. Thus, the representative of the General Council of Official Colleges of Social Graduates of Spain points out that this issue has already been raised previously in this Forum and, at the time, it was proposed that withholdings for notaries and registrars be eliminated since it is of a group that, in their opinion, should not have any problem paying 20% in the corresponding quarterly self-assessment. Furthermore, he indicates that he understands that when the withholding is for a small amount, the Tax Agency does not require the person obliged to pay it, so that the person most affected by the withholdings that are no longer paid is the public treasury. On the other hand, he points out that, changing the subject, he wishes to state that he thinks it is a good initiative to organize information days by groups in the Tax Agency delegations, such as the one that recently took place in Murcia with the Social Graduates and in the that, by the way, in the last meeting the issue related to the procedure for refunding the Tax on non-reusable plastic containers was discussed. He adds that it was clarified that an Excel had to be prepared and attached to the refund request copies of the invoices and proof of payment of the tax for verification and analysis by the Tax Agency. Thus, he points out that, in his opinion, this manual and non-computerized procedure generates a considerable workload for both the Administration and tax professionals.
Ms. Pilar Jurado Borrego, Director of the Department of Customs and Special Taxes, answers that she agrees that refund requests entail a considerable administrative burden, although what it is about is that in the computer system of the taxpayer, the information is collected with a level of breakdown such that it automatically allows the spreadsheet to be generated. He adds that the processing of tax refunds is configured in this way in the Law and that, internally, different avenues are being explored in case a formula could be found that would facilitate the task for both the Administration and the taxpayer.
Given that no new interventions are made, the General Director of the State Tax Administration Agency thanks the attendees for their presence and participation and concludes the twenty-third session of the plenary session of the Forum of Associations and Colleges of Tax Professionals.
The Technical Secretary of the Forum
Ms. Dolores Carreño Beltrán
The President of the Forum
Mrs. Soledad Fernández Doctor