Minutes of the meeting
![Logo of the State Tax Administration Agency](/static_files/Sede/Tema/Empresas/ForoGrandesEmpresas/Imagenes/logoAEAT.gif)
Large Companies Forum
PLENARY MINUTES 1/2019
![Large Business Forum Logo](/static_files/Sede/Tema/Empresas/ForoGrandesEmpresas/Imagenes/Logo_FGE.jpg)
MINUTES OF THE PLENARY MEETING OF THE LARGE BUSINESS FORUM
HELD ON JUNE 18, 2019
Vice-President of the Large Companies Forum
General Director of the State Tax Administration Agency
Mr. Jesús Gascón Catalán
Members representing the Tax Agency
Director of the Tax Management Department
Mr. Gonzalo David García de Castro
Director of the Department of Financial and Tax Inspection
Mr. Javier Hurtado Puerta
Director of the Department of Aduanas and Excise Duties
Mrs. Mª Pilar Jurado Borrego
Central Delegate of Large Taxpayers
Mr. Manuel Trillo Álvarez
Members representing Large Companies
ACS
Tax Advisory Director
Mr. Alfonso Moreno García
AMADEUS IT GROUP SA
Deputy Secretary of the Board of Directors
Mr. Jacinto Esclapés Díaz
BANCO SANTANDER
Group Executive Vice President
Mrs. Carmen Alonso Peña
BBVA
Director of the Tax Department
Mr. José María Vallejo Chamorro
LA CAIXA
Tax Advisory Director
Mr. Manuel Alfonso García Rodríguez
CEPSA
Fiscal Director
Mr. Alberto Martín Moreno
COFARES
Advisor Governing Council
Mr. Luis Valdeolmos González
EL CORTE INGLÉS
Tax Director
Mrs. Pilar Fernández Medina
ENDESA
Tax Affairs Manager
Mrs. María Muñoz Viejo
FCC
Director of the Tax Area
Mr. Daniel Gómez-Olano González
GAS NATURAL
Tax Planning Director
Mr. Baltasar Gómez Febrel
GENERALI
Accounting Area Director
Mr. Martí Jo Ruiz
IBERDROLA
Global Tax Director
Mrs. Begoña García-Rozado González
IBERIA
Spanish Tax Lead
Mrs. Elena Sánchez Llorente
INDITEX
Tax Advisory Director
Mr. Andrés Sánchez Iglesias
MAPFRE
Tax Advice Director
Mr. Antonio Lafuente González de Suso
MERCADONA
Tax Manager
Mr. Rafael Hilario López Villanueva
NORFIN HOLDER
Tax Advisory Director
Mr. José Antonio Gibello Saiz
REPSOL
General Economic and Fiscal Director
Mr. Luis López-Tello and Díaz Aguado
SEAT
Tax Director
Mr. Francisco Javier Baulenas Setó
SIEMENS
Tax Director
Mrs. Ana Mª Moreda Galante
TELEFÓNICA
Latin America Tax Director
Mr. Miguel Iglesias San Martín
VODAFONE
Tax Advice Director
Mr. Javier Viloria Gutiérrez
Technical Secretariat of the Large Companies Forum
Technical secretary
Mrs. Rosa María Prieto del Rey
In Madrid, on June 18, 2019, the eighteenth plenary session of the Large Business Forum is held, attended by the aforementioned people, and in accordance with the following
AGENDA
- Session opening
- Approval of the minutes of the meeting held on November 20, 2018
- Results of the different working groups of the Forum
- Next call
- Other considerations, requests and questions
1. Session opening
The session opens with Mr. Jesús Gascón Catalán, General Director of the State Tax Administration Agency and Vice President of the Large Business Forum, who, after thanking the attendees for their presence, points out that he would have liked to bring the presentation of the strategic planning to this plenary session. of the Tax Agency for the coming years, in order to make known what the lines of action will be, as well as the implications for large companies. He adds that, where appropriate, once the legislature is consolidated, he does not rule out calling a meeting to make said presentation. On the other hand, it indicates that, regarding the repeated question about the presentation of statistical data in such a way that the real image of the contribution of economic agents is reflected, the Tax Agency is analyzing the information contained in the Reports CbC in order to carry out statistical exploitation of them, guaranteeing the confidentiality of the entities' data. It continues by exposing the most relevant data deduced from the reports: In terms of taxes accrued from what was declared by the 134 Spanish-based economic groups, the global contribution is 14,250 million euros which, with respect to the profit declared in the models, represents an effective rate of 15.5%. Regarding taxes paid, the contribution is 11,594 million euros and the effective rate on worldwide profit is 12.6%. Likewise, 30% of the groups have declared an effective rate higher than 25%; Approximately 33% have declared an effective rate between 10 and 25% and the rest below 10%. This is the only information that can be published without risk of losing confidentiality. At this time, the data, with its corresponding methodological notes, have been sent to the Ministry of Finance so that they can rule on the relevance of its publication.
On the other hand, Mr. Jesús Gascón continues his intervention by pointing out that in 2018 the Government entrusted the Independent Authority for Fiscal Responsibility (AIReF) with a review of certain spending policies (
Next, Mr. Jesús Gascón gives way to the second point on the agenda.
2. Approval of the minutes of the meeting held on November 20, 2018
Mr. Jesús Gascón gives the floor to Ms. Rosa María Prieto, who points out that the minutes of the 17th session of the Plenary Session of the Forum were sent to the members of the Forum and adds that, having received no observations and if there were none in this moment, it would be definitively approved. As no observations were made by those present, the minutes of the plenary session of November 20, 2018 are declared definitively approved.
3. Results of the different working groups of the Forum
At this point on the agenda, the General Director of the State Tax Administration Agency gives the floor to Mr. Javier Hurtado Puerta, Director of the Department of Financial and Tax Inspection, who will comment on the activity of the Tax Analysis working group. Tax Regulations and Conflict Reduction.
Mr. Javier Hurtado begins his presentation by pointing out that before commenting on the issues that were discussed in the last meeting of the working group, held on May 22, he wants to highlight three ideas that seem important to him to understand the position of the Tax Agency in relationship with “Cooperative Administration”. Firstly, it indicates that since the “Cooperative Administration” began its journey, with many doubts at the beginning, it has only grown and increased its influence in the activity of the Tax Agency and, in particular, in that of the Inspection Department. Financial and Tax, with more and more people who believe in the possibility of a new working model with large companies, a new relationship based not on conflict, but on understanding and cooperation for the fulfillment of respective interests. Secondly, he points out that it must be highlighted that progress in this cooperative relationship will require an effort of empathy for everyone, that is, we will have to put ourselves in the place of the other and understand their interests, understanding that we are all part of the same society, to whose development each person contributes from their responsibilities and with their work. Finally, he comments that the third idea, in relation to the two already stated, is that in the Tax Agency the development of this empathy involves ensuring tax compliance, that is, without detriment to tax collection, since this element will be a key indicator when assessing the functioning of the cooperative model.
Regarding the last meeting of the working group for Analysis of Tax Regulations and Reduction of Conflict, the Director of the Department of Financial and Tax Inspection indicates that the agenda items discussed therein were contributed by the Administration, It is desirable that for the next calls, companies also send topics of interest to them. Below, Mr. Javier Hurtado explains the issues that were discussed at the meeting:
-
Regarding the “Note from the Tax Agency on the filing of companies” published on the website, it explains that it arose as a consequence of the controversy that existed on the street regarding a possible change in criteria in the treatment of this type of entities. At the meeting it was clarified that there had been no such change in criteria and that for the Tax Agency when a company assumes functions, risks or assets or adds value to the service it provides, it is a legitimate entity. To the extent that this contribution of value does not occur, the Tax Agency understands that tax regularization is appropriate using either the system of lifting the veil or the system of valuing benefits at market prices. In any case, he adds that this has been a topic of constant concern for the Tax Agency and that is why it appears in the Tax Control Plans of recent years, and can be consulted in the Resolutions that approve them.
-
Regarding the status of the transposition of the Council Directive (EU) 2018, of May 25, 2018 (Directive on Fiscal Intermediaries or DAC 6), the General Directorate of Taxes indicated that there had been a prior consultation process in which very useful comments had been collected from taxpayers and intermediaries. He also added that it had been a very enriching process and that the technical work was about to bear fruit. Regarding the possible extension of the obligation to domestic operations, it was indicated that this issue would be resolved with the transposition. On the other hand, regarding the sanctioning regime, it was pointed out that it would be desirable for it to be an applicable, reasonable and proportional regime. Finally, DGT indicated that the Directive seeks tax planning operations of a certain importance and that it seeks a transposition in which all parties feel comfortable. Mr. Javier Hurtado adds that it is not very typical of the Spanish legal system to have this type of directives, but that, in an increasingly internationalized world, the EU has decided that this has to be the line of work and, therefore, it will be necessary to integrate the new concepts provided by this framework into legal-tax relations.
-
Thirdly, the untimely provision of evidence in the tax application procedures was discussed: The Inspection Department expressed its concern about those behaviors of taxpayers who do not provide the elements of evidence that have been requested during the course of the inspection procedure, to later provide them through contentious-administrative proceedings. Reference was made to a ruling of the Supreme Court in which it is established that the contentious-administrative jurisdiction, as the reviewing body that it is, has the power to evaluate new evidence, even if it was not revealed during the inspection procedure. On the part of the Inspection Department, it was pointed out that this ruling was causing changes in the work habits of the Inspection staff, with the main measure adopted being the exact completion of everything requested and what has been provided, stating, in its case, the lack of documents, and instituting sanctioning proceedings when it is considered that an omission is intentional or deliberate, in application of article 203.6 of the General Tax Law (failure to comply with the duty of collaboration).
-
Regarding the principle of legitimate trust in tax law and the changes in criteria in the Administration, the Inspection Department stated that it is the interpretive bodies who must interpret the rule. However, the principle of legitimate trust is subsidiary to the principle of legality, since the first thing to do is apply the Law, knowing what it says in order to interpret it correctly. Thus, in the interpretation process there may be criteria that vary due, for example, to an interpretive decision by a higher authority. Reference was made to the Supreme Court ruling of June 13, 2018, which includes an exposition of the principle of legitimate expectations. They understand that it could arise when the Administration has ruled on certain facts and their legal consequences (through binding consultations of the General Directorate of Taxes or resolutions of the TEAC ) and subsequently changes its criteria without the regulations have been modified. Once this change in criteria has occurred, the question is whether it should be projected only into the future or if it could also be applied retroactively. In this sense, the Supreme Court has been stating that it is from the moment the norm was approved and not from the moment the sentence was handed down. Thus, controversy arises when a taxpayer has adjusted his or her actions to a criterion clearly externalized by the Administration and an interpretive body, not as high as the Supreme Court, at a given moment varies said interpretation. It is at this moment when, based on the principle of legitimate trust, it should be understood that the effects occur from the change of criteria and not backwards and, furthermore, it should go in both directions, that is, that the principle of trust legitimate position must be bilateral, and there must be a balanced legal position on both sides, the Tax Agency and the taxpayer. This is the criterion that the National Court has recognized in recent jurisprudence and coincides with the approach of the Tax Agency, taking into account that it will always be necessary to analyze case by case.
-
Regarding the taxation of dividends paid by companies holdings, la Oficina Nacional de Fiscalidad Internacional comentó las recientes sentencias del Tribunal de Justicia de la Unión Europea y los aspectos conflictivos respecto a la utilización de entidades holdings . Thus, the CJEU issued two rulings on February 26 that have provided relevant elements for the interpretation of the Parent-Subsidiary Directive and the Interest and Royalties Directive, in which it ruled on the invocation of the general principle of prohibition of abusive practices, the concept of abuse of rights and its indications, the concept of “effective beneficiary” as an autonomous clause to deny the benefits of the directives and the effective subjection to taxes as a condition to be able to benefit of the exemption.
To conclude his intervention, the Director of the Department of Financial and Tax Inspection points out that, in relation to the last point discussed at the working group meeting, at this time the Tax Agency is not giving this jurisprudence immediate and direct application, but is being studied in depth, in order to have a clear line of action.
Mr. Jesús Gascón thanks Mr. Javier Hurtado Puerta for his intervention and gives the floor to Mr. Gonzalo García de Castro, Director of the Tax Management Department, so that he can comment on the activity of the working group for the Analysis and Rationalization of Charges Indirect Prosecutors.
Mr. Gonzalo García de Castro indicates that at the meeting of this working group on May 23, the improvement of the quality of the information in the Immediate Information Supply system was discussed, first of all; secondly, the results of the processing in the TGVI environment online in the last informative declaration campaign; thirdly, aspects linked to the Ministerial Order approving the 2018 Corporate Tax declaration model; fourthly, the format of VAT Registration Books and the perspectives of the Tax Agency regarding the Personal Income Tax Registration Books ; and, finally, some considerations linked to tax residence certificates.
He continues his presentation by pointing out that, in relation to SII , a meeting is planned to be held on June 20 with more than two hundred attendees, in which all the problems of this system will be analyzed. in order to try to implement a scheme that allows, in turn, the introduction of new validations that provide greater consistency to the information held by the Administration, in such a way that it can be used by the Tax Agency to improve the assistance to the taxpayer and, at the same time, be useful to identify risk behaviors. The Director of the Tax Management Department points out that during the meeting the technical specifications will be shared in detail, trying to generate a certain consensus, since they will not imply modifications in the registration designs. Likewise, he comments that the “frequently asked questions” section will be adapted. As for the transformations that the introduction of the new validations will require, these consist of messages that at this time are only warning messages becoming rejection messages and the information is not admitted until it is corrected. They will exclusively affect the record books of invoices issued and received. To conclude with this point, Mr. Gonzalo García de Castro reiterates that it is about improving the quality of information and that everyone's participation is necessary.
In relation to TGVI online, the Director of the Tax Management Department thanks the companies for their collaboration in the effective development of the information declaration campaign since, without the important cooperation of those obliged to provide the information and their constructive attitude, it would not have worked. He adds that the Tax Agency has been able to process the information with great agility and that, so far, the greatest impact has been on the Personal Income Tax declaration, with the transfer to taxpayers of the data held by the Administration in order to facilitate the preparation of their declarations.
Mr. Gonzalo García de Castro continues by pointing out that the following issues were also analyzed at the working group meeting:
-
In relation to the Ministerial Order approving the 2018 Corporate Tax declaration model: The change from the aid program to a web presentation form (Web Companies) was reported. In addition, it was indicated that this year there had been few regulatory developments and that they had been incorporated in Order HAC/554/2019, of April 26, which approves models 200 and 220. Likewise, other new features incorporated into the 200 model were discussed.
-
Regarding the format of VAT Registration Books : It was commented that the subjective scope refers to taxpayers who are not obliged to SII and who are involved in a verification procedure for VAT 2018. The objective is to standardize the electronic format to standardize the VAT record books requested by the Tax Agency, not only in the management field but also in the inspection field. This allows for faster processing of procedures. It was also noted that the format of the Books is published on the Tax Agency website and has been provided to computer development companies so that, if they so decide, they can use it as a basic platform for preparing record books.
-
Regarding tax residence accreditations for non-residents: It was commented that this matter has a very heterogeneous problem, including coordination between Administrations, since some operate with a still very traditional scheme, while the Spanish Tax Administration has implemented a system for issuing certificates, including those of tax residence for the purposes agreement, characterized by its immediacy and the possibility of verification from anywhere in the world at any time. Mr. Gonzalo García de Castro concludes his speech by pointing out that tax residence accreditations very substantially affect the financial sphere, which is why it is necessary to open a reflection process, open to receiving proposals and comments, in order to guarantee the robustness of the system. of Spanish accreditation and the effectiveness of the certificates it issues, before other tax authorities or other taxpayers.
Mr. Jesús Gascón thanks Mr. Gonzalo García de Castro for his intervention and gives the floor to Ms. María Pilar Jurado Borrego, Director of the Customs Department and II.EE. , in order to comment on the activity of the Special Taxes working group.
Ms. Pilar Jurado begins her presentation by pointing out that the Special Taxes working group met on May 24 and the following issues were addressed:
-
Regarding the procedure for sales en route and supplies of fuel to vessels and aircraft, information was provided on the new applicable regime, which will involve the electronic transmission to the Tax Agency of the files containing the information. At the meeting, the companies expressed their concern about the possibility of not having their computer systems ready for July 1. Given that this concern had also been revealed in the public information process, Ms. Pilar Jurado comments that the Tax Agency has published an informative note stating that the application of the new system is delayed until October 1.
-
On the other hand, at the meeting it was also reported that the Tax Agency had had to address an update of the internal EMCS to adapt it to the Ministerial Order and that a specific section (portal SIANE - Integrated System of Supplies and Delivery Notes) where all the information and documentation related to the new system was being collected in order to facilitate compliance with their tax obligations to the affected entities. The publication of technical instructions and a testing environment was also reported. The Director adds that at this time the real opening has already occurred, although without legal consequences until the regulations come into force.
-
Regarding the keeping of special tax accounting in the electronic headquarters of the Tax Agency, the so-called SILICIE (Immediate Supply of Special Tax Accounting Books), which comes into force on January 1, 2020, thanks companies for their collaboration and efforts to adapt to the new system. At the meeting it was commented that information sessions had been held with the main associations of the affected sectors, in which detailed information on the content and models of books had been provided. In addition, it was reported that companies, both large and small, had been visited to learn about the specific problems, and that the Tax Agency had made an effort to adapt as much as possible to the production processes of the three main groups of taxes (hydrocarbons, alcohol and tobacco), in order to achieve a valid model for companies. Ms. Pilar Jurado adds that the technical specifications are already published and that a “frequently asked questions” section will be published shortly. Likewise, he appreciates all the suggestions received and comments that it is the purpose of the Tax Agency to continue with the information sessions.
-
With regard to tax marks for derived beverages, the meeting reported that work was being done on a more powerful tax seal, consisting of a self-adhesive model, equipped with a dot code to which information is associated that is transmitted to the Tax Agency at the time of bottling. Likewise, a round seal has been introduced that can facilitate the reading or subsequent distribution processes.
-
Finally, in relation to the Electricity Tax, he comments that the reductions and exemptions of this tax are the subject of analysis by the EU . He points out that the codes have had to be adapted due to the information that Spain must provide for the purposes of state aid. Thus, the recipients of these reductions and exemptions will have a code change that suppliers will have to take into account.
Mr. Jesús Gascón thanks Ms. Pilar Jurado for her intervention and gives the floor to Mr. Manuel Trillo Álvarez, Central Delegate of Large Taxpayers, so that he can comment on the activity of the Cooperative Relations working group.
The Central Delegate takes the floor and states that he joins the proposal made by the Director of the Department of Financial and Tax Inspection, in that the proposals and initiatives submitted by companies would be welcome to be discussed in the working groups.
Mr. Manuel Trillo continues by pointing out that the Cooperative Relations working group met on May 24 and basically five topics were discussed: transparency reports, the program
Below, the Central Delegate details each of the points:
Regarding transparency reports, it reports that, because it is a tool for which there is no regulation, many hours of work are being dedicated to it, but that important conclusions are being drawn. He understands that it is a very satisfactory path and appreciates the interest of the companies and the clear improvement in the content of the reports. He points out that it has been decided to study all the reports received, unlike what had been done, where only a part of them was selected. He adds that this year there has been a higher presentation, but still manageable. Specifically, there are twenty-two reports to which attention is being devoted, with the presenters as interlocutors. In this sense, it indicates that to date meetings have been held with sixteen entities, in which the Tax Agency staff who have studied the report raise the questions raised as a result of reading it, discuss them with the entity and, as a result, case, additional documentation is requested. Mr. Manuel Trillo thanks the companies for the speed with which they provide the additional information requested, as transmitted to him by the Tax and Customs Control Unit, which is the one who attends these meetings and which has indicated to him that they are being extremely interesting. On the other hand, the Central Delegate states that having the possibility of carrying out a certain risk analysis on site with the entity itself is a great advantage for everyone. Thus, transparency reports are being a definitive element when deciding the actions to be carried out in the short and medium term in terms of the risk analysis that the Tax Agency carries out permanently, since they allow for greater knowledge, and very close , of the reality that, otherwise, to know it, a procedure would have to be formally initiated, with all that that entails. For their part, the companies requested that, as a result of these meetings, some document be issued that they could present to their respective Councils. The Central Delegate informs that the proposal is being studied.
Regarding the program
At this point the Director General of the Tax Agency leaves the meeting.
The Central Delegate continues his intervention by pointing out that from then on meetings are held with certain frequency, where each country focuses its attention based on its concerns, although all Administrations have the sole purpose of determining from a multilateral point of view the level of appreciated risk. Basically, there are two ratings, "low risk" or "not low risk", which are included in a "results letter" where the rating is justified, as well as the reservations that, if applicable, a country may make. The validity of the document extends to two years after its issuance, as long as the circumstances that have been evaluated do not change. Mr. Manuel Trillo adds that a lot can be learned from this document regarding transparency reports. Continuing with the
When it comes to
The Central Delegate continues his presentation and points out that, regarding consultations on criteria applicable to specific operations, he perfectly understands that companies, faced with certain operations with notable tax significance, want to contrast opinions. Thus, at the meeting last May, the Head of the Tax and Customs Control Unit offered companies adhering to the Code of Good Tax Practices the possibility of raising any tax questions they desired. He adds that the General Subdirectorate of Legal Planning and Legal Assistance clarified that the issuance by the Tax Agency of interpretative criteria in specific cases could not in any case replace the General Directorate of Taxes in the issuance of binding consultations, since As has been repeated on numerous occasions, each organization has its powers. The Central Delegate adds that it is intended that this route be faster, but not a substitute, and that, in collaboration with the Department of Financial and Tax Inspection, the issues raised by the companies can be resolved.
Next, the Central Delegate reports that the fourth topic that was discussed at the working group meeting was Standard UNE 19,602. It points out that, although the Tax Administration positively values said Standard, like other initiatives that have arisen in the context of the compliance, no constituye una propiamente norma jurídica. Añade el matiz de que la Agencia Tributaria no participó en la elaboración de dicha Norma y se está creando la falsa expectativa de que someterse a los procedimientos de auditoría que la Norma UNE establece y obtener el sello por parte de los autorizadores, va a proporcionar una especie de “blindaje” frente al régimen sancionador. Aclara que la Administración tributaria siempre realizará, de acuerdo con el procedimiento establecido, las valoraciones que estime pertinentes, al margen de que la empresa se haya adherido voluntariamente al cumplimiento de la Norma UNE. Por su parte, en la reunión también se informó que la due diligence that any business group could adopt would receive the same treatment as the UNE Standard.
The Central Delegate continues his presentation by pointing out that at the meeting companies were asked to provide the Tax Agency with early knowledge of certain significant facts from the point of view of their tax relevance, such as the presentation of corrective declarations of considerable importance. .
Finally, Mr. Manuel Trillo indicates that the collaboration of the companies was also requested to inform the Tax Agency when they became aware that a third party could cause damage to both the companies themselves and the Administration.
Next, the Technical Secretary thanks the intervention of Mr. Manuel Trillo, as well as that of the other Directors and gives way to the next item on the agenda.
4. Next call
Regarding the next call, Ms. Rosa María Prieto expresses the intention 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. He adds that, however, it is likely that, as the Director-General has announced, an extraordinary meeting will be called before the next plenary session.
5. Other considerations, requests and questions
Next, the Technical Secretary gives way to the 5th point of the agenda, “Other considerations, requests and questions” and before offering the floor to the attendees, comments that new requests for participation in the different working groups. Thus, it informs that, in accordance with the operating rules of this Forum, through the collaborator of the Secretariat representing the companies, the consultation will be formally carried out and, if there is no opposition from the companies, it will be considered to expand the members of a work group, depending on the sectors that comprise it and to provide greater dynamism, always within limits and so that the work groups can continue to be operational.
Next, Ms. Begoña García-Rozado González, representative of Iberdrola, takes the floor and informs that the Provincial Council is considering regulatory changes so that all invoices are issued electronically and subsequently sent to the Administration. To do this, it is carrying out a pilot project in which its entity is participating. The idea of the Foral Treasury is, possibly, to replace SII . It seems that it will be applied first to cash registers and will be extended to all invoices. Thus, Ms. Begoña García-Rozado asks if something similar is planned in common territory and, if so, if that would affect the companies that present in SII and, in her case, requests that the adjustments that have to be made in the company's billing system to adapt to regional regulations be used if something similar is implemented in the rest of the territory in the future.
Mrs. Rosa María Prieto answers that there is currently no project in that sense.
Next, the Director of the Department of Financial and Tax Inspection takes the floor and reports that the “invoice-BAI” project of the Basque Provincial Treasury initially affects the control of the billing of cash registers and then extends it to the control of the entire billing. He adds that in the common territory there is a cash register control project that would also be supported by a change in the General Tax Law regarding compliance with certain requirements such as authenticity, conservation, non-mutability of invoices once issued, etc. However, changes would have to be made to the billing regulations and only simplified invoices would be affected, which would have to meet some validation requirement such as providing them with a QR code. On the other hand, the cash register system would not affect companies obliged to SII , since, although they have cash registers, it is understood that the company's own control systems are sufficient . However, Mr. Javier Hurtado points out that, although there is currently no project in this sense, it cannot be ruled out that it will be addressed in the future, since it could make no sense that the companies that are in SII the accumulated tickets are required on a daily basis, while the rest of the companies have to do so ticket by ticket. On the other hand, the Director of the Inspection Department points out that the billing regulations are common for the entire territory.
Mr. Andrés Sánchez Iglesias, representative of Inditex, then intervenes, commenting that when SII was just a project, in its beginnings, the question of being able to request the ticket by ticket already arose, which It did not prosper due to the technical and management difficulties it entailed, and it was decided that it would be done cumulatively. He adds that, if changes are going to be made on this issue, he would appreciate it if companies were informed so that they can respond in a timely manner, as well as start a debate on its convenience.
The Director of the Planning and Institutional Relations Service responds that, indeed, with the SII system, the cumulative presentation was finally chosen. He adds that, however, in the future, with some technological and regulatory changes, it may be possible to value it differently.
Next, Ms. Carmen Alonso, representative of Banco Santander and collaborator of the Technical Secretariat, takes the floor, requesting that, before the publication of the statistical data, even in aggregate form, the Tax Agency inform the companies about What are the objectives pursued with the publication of the data and the way in which it will be provided.
Ms. Carmen Alonso continues by pointing out that, on the other hand, indeed, most of the topics discussed in the working groups have been proposed by the Tax Agency and have then been complemented by the companies. He adds that we must understand that companies have the handicap that there are many of them and it is their job to agree before each meeting. However, it indicates that they will make the effort and try to send a list of the issues that concern them. He goes on to point out that, to highlight an issue of great interest, this would be that of “legitimate trust” and comments that it would be desirable for the Administration to know the opinion of the companies, even if this is not completely agreed upon, before making public an informative note. .
The representative of Banco de Santander continues her intervention by commenting that she appreciates the meetings derived from the transparency reports and that, as a collaborator of the Technical Secretariat, she can say that, in general, they are valued very positively and that they show that, in terms of transparency , companies and the Administration are on the same line. He adds that he also wants to thank the Technical Secretariat for the effort it has made in sending the summaries of the working group meetings, since it is the only way for all companies to be informed and be able to make their comments.
Finally, Ms. Carmen Alonso comments that the effort that companies and the management of the Tax Agency are making in transparency can be appreciated, but points out that she has still received some complaints about the actions of the tax teams. inspection, which is why it requests that in order to reduce conflict as much as possible, just as transparency is being promoted in companies and information is provided without the need for a requirement from the Administration, the Tax Agency promotes cooperative attitudes in the same sense.
Ms. Rosa María Prieto takes the floor and, after thanking the companies for their collaboration in the work of this Forum, indicates that she will convey the proposals made to the General Director. Next, since there are no more interventions, the Technical Secretary concludes the session by thanking all attendees for their presence.
THE TECHNICAL SECRETARY
Mrs. ROSA MARÍA PRIETO DEL REY
Vº Bº
THE VICE PRESIDENT OF THE FORUM
D. JESÚS GASCÓN CATALAN