What is the Forum?

The Strategic Plan of the Tax Agency 2020 - 2023 includes among its priority lines of action the promotion of the cooperative relationship, considering it an effective tool to achieve the broadening of the tax bases declared by taxpayers, which results in the improvement of the level of voluntary compliance and consequently reduces the level of fraud existing in our country.

Likewise, the Recovery, Transformation and Resilience Plan, approved by the Council of Ministers at its meeting on April 27, 2021, includes in Component 27 a series of measures and actions for the prevention and fight against tax fraud, including the promotion of cooperative relationships.

This is a step forward in developing a cooperative model of relations between the Tax Agency and taxpayers, which has already resulted in the creation of a Forum for Large Companies in 2009 and another specific forum for associations and colleges of tax professionals in 2011.

Within this framework, the Small and Medium Enterprises Forum has been established as a space for meeting and dialogue between the Tax Agency and the entities representing this group, the aim of which is to promote the cooperative relationship model, based on transparency and mutual trust, which is proving to be an effective instrument for achieving voluntary compliance with tax obligations by citizens, the ultimate goal of the Tax Administration.

Thus, at the proposal of any member of the Forum, issues relating to tax matters of common interest and the relationship between the Tax Agency and small and medium-sized enterprises may be discussed, with the following objectives:

• Deepening mutual understanding between the parties, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.
• Increasing the legal security of small and medium-sized companies by analysing the regulatory changes in progress at any given time and disseminating new regulations and the criteria for the Tax Agency's action in their application.
• Improving the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relations of small and medium-sized companies with the Tax Agency, publicizing and even anticipating the new facilities offered by the Administration for compliance with tax obligations, etc.
• Promoting the development of digitalisation projects that facilitate the relationship between the Tax Agency and small and medium-sized companies.
• Improving the prevention and fight against fraud, collaborating in the detection and search for solutions regarding fraudulent tax practices that may be developed in the different economic sectors in order to prevent their spread and in promoting the social rejection of tax fraud.
• Development of a Code of Good Practice for Small and Medium-sized Enterprises.