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Rules of operation

Based on the principles of transparency and mutual trust
(new wording following the amendments approved at the third plenary session of the Forum)

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I. Nature and composition of the Forum

I.1. Nature

The aim of the Small and Medium Enterprises Forum is to improve the relationship between the State Tax Administration Agency (hereinafter, the Tax Agency) and small and medium-sized enterprises by promoting a cooperative relationship based on transparency and mutual trust.

I.2. Structure

  1. The Forum will be chaired by the head of the General Directorate of the Tax Agency.

  2. The following shall be members of the Forum:

    1. On behalf of the Tax Agency:

      The heads of the Tax Management, Financial and Tax Inspection, Collection and Tax Information Technology Departments and the head of the Planning and Institutional Relations Service.

    2. For Small and Medium Enterprises:

      One or two members from each of the following Federations:

      • Spanish Confederation of Business Organizations.
      • Spanish Confederation of Small and Medium-sized Enterprises.

  3. In the event of a vacancy, absence or illness, members of the Forum will be replaced as follows:

    1. In the case of the Tax Agency, the head of the General Directorate will be replaced by the head of the Tax Management Department and in the case of the other members, the substitute must have, at least, the category of Deputy Director General or similar and belong to the same body as the head.

    2. In the case of Federations, the alternate must also be a member of the same Federation designated to represent it before the Forum.

    The appointment of the substitute must be communicated with sufficient notice to be taken into account in the corresponding calls.

  4. The General Subdirectorate of External Communication of the Planning and Institutional Relations Service will perform the functions of the Forum's Secretariat. Likewise, representatives of participating Federations in the Forum who wish to do so will collaborate on a rotating basis for annual periods in the Technical Secretariat.