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Code of Best Tax Practices

Drawn up and approved by the Large Enterprises Forum to foster a mutually co-operative relationship between the Tax Agency and the companies subscribing it.

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Procedure for entities to adhere to the Code of Good Tax Practices

(New wording following agreement of the plenary session of the Large Business Forum on July 3, 2024)

The Code of Good Tax Practices approved by the Large Business Forum on July 20, 2010, establishes in its Annex the adhesion procedure for entities:

“The decision to adhere to the Code of Good Tax Practices must be formalized through an agreement of the Board of Directors or equivalent body of the entity, which will be communicated to the Tax Agency. You may also notify us at any time of your withdrawal from the service.

Adherence and withdrawal must be to the entire Code; partial adherence or withdrawal to specific sections of the Code is not admissible.

The Tax Agency may inform which entities have adhered to the Code, unless the affected company expressly states otherwise, through the Technical Secretariat of the Forum.”

Therefore, once the Board of Directors or equivalent body of the entity has agreed to adhere to the Code of Good Tax Practices, the company must communicate this agreement to the Tax Agency through the following procedure:

  • Submission to the Technical Secretariat of the Large Business Forum - Planning and Institutional Relations Service of the agreement document for the adhesion of the Board of Directors or equivalent body, either through the registration of the Special Delegation of the company's affiliation or the Central Delegation of Large Taxpayers, or by sending an email to the following address:

    stecnica.foroempresas@correo.aeat.es New window

  • The Technical Secretariat of the Large Business Forum will then inform the Special Delegation to which the company is assigned or, where appropriate, the Central Delegation for Large Taxpayers of the entity's adherence to the Code of Good Tax Practices.

  • Finally, unless the affected company expressly states otherwise, the Tax Agency will publish the list of companies adhering to the Code of Good Tax Practices on its website, at the following link:

    Companies Adhering to the Code of Good Tax Practices

The Tax Agency may exclude from the list of member entities those companies that, after a prior analysis, it considers have seriously breached the commitments assumed by adhering to the Code of Good Tax Practices.

October 14, 2010