Minutes of the session

MINUTES OF PLENARY SESSION 1/2025

Minutes of the joint meeting of the Plenary of the Forum of Small and Medium Enterprises and the Forum of Federations and Associations of Self-Employed Workers
held on March 12, 2025

President of the Forum of Small and Medium-Sized Enterprises

Director General of the State Agency for Tax Administration

Ms. Soledad Fernandez Doctor

Members representing the Tax Agency

Deputy Director General of Tax Technology of the Tax Management Department

Mrs. Mercedes Jordán Valdizán

Deputy Director General of Coordination and Management of the Collection Department

David Monteseirín Herrera

Inspector Advisor and Coordinator of the Department of Financial and Tax Inspection

Mrs. Mª Azucena Hórreo Tuero

Deputy Director General of Studies, Methods and Procedures of the Department of Financial and Tax Inspection

Mr. Enrique A. Tarrats Ruiz

Director of the Tax Information Technology Department

Mr. Jose Borja Tome

Director of the Planning and Institutional Relations Service

Mr. Ignacio Fraisero Aranguren

Members representing Small and Medium Enterprises

Spanish Confederation of Small and Medium-sized Enterprises (CEPYME)

Director of Economics and Sectoral Policies

D. Francisco Vidal Yuguero

Confederación Española de Organizaciones Empresariales (CEOE)

Head of Tax Department

Mr. Bernardo Soto Siles

Members representing Federations and Associations of Self-Employed Workers

Union of Professionals and Self-Employed Workers (Unión de Profesionales y Trabajadores Autónomos - UPTA)

Ms. Inés Mazuela Rosado, Legal Manager

Union of Self-Employed and Entrepreneurial Workers Associations (Unión de Asociaciones de Trabajadores Autónomos y Emprendedores - UATAE)

Head of the Tax Area

Mr. Antonio Garcia Gordo

Technical Secretariat of the Forum of Small and Medium Enterprises

Deputy Director General of External Communications - Planning and Institutional Relations Service

Mrs. Maria Dolores Carreno Beltran

On March 12, 2025, the fifth joint plenary session of the Forum of Small and Medium Enterprises and the Forum of Federations and Associations of Self-Employed Workers will be held, with the aforementioned persons in attendance, and in accordance with the following.

AGENDA

1. Opening of the session.

2. Approval by the members of the Small and Medium Enterprises Forum of the minutes of the 4th plenary session held on March 13, 2024.

3. Approval by the members of the Forum of Federations and Associations of Self-Employed Workers of the minutes of the 4th plenary session held on March 13, 2024.

4. Summary of the joint meeting of the working group on Regulatory Analysis and Digitalisation Project of both Forums.

5. News from the 2024 Income Tax Campaign.

6. Next call: dates and topics to be discussed.

7. Other considerations, requests and questions.

1. Opening of the session.

   The session is opened by the Director of the Planning and Institutional Relations Service who, after welcoming and thanking the attendees for their presence, begins the second joint celebration of the ordinary sessions of the Plenary of SMEs and the Plenary of the Forum of Federations and Associations of Self-Employed Workers.

   Mr. Ignacio Fraisero announces that the director will join the meeting as soon as possible, then proceeds to the second item on the agenda, for which he 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.

2. Approval by the members of the Small and Medium Enterprises Forum of the minutes of the 4th plenary session held on March 13, 2024.

   Following this, the Deputy Director General of External Communication of the Planning and Institutional Relations Service stated that the minutes of March 13, 2024 were sent to the representatives of the SMEs.

   Ms. Mª Dolores Carreño reports that no observations were received, therefore, no objection being made, the minutes of the fourth plenary session that took place on March 13, 2024, are declared approved.

3. Approval by the members of the Forum of Federations and Associations of Self-Employed Workers of the minutes of the 4th plenary session held on March 13, 2024.

   Furthermore, since there were no comments from the representatives of the self-employed, the Deputy Director General of External Communication also declared the minutes of the plenary session held on March 13, 2024, approved.

4. Summary of the joint meeting of the working group on Regulatory Analysis and Digitalisation Project of both Forums.

   Next, the Director of SEPRI points out that the joint meeting of the working group for regulatory analysis and digitization project was held on February 10th and gives the floor to Ms. Azucena Hórreo for her presentation, who comments that the general aspects of VERI*FACTU were analyzed, the objectives, the importance of the developers and allusion was made to the free application of the Tax Agency.

   Likewise, mention was also made of the regulations and their entry into force, highlighting the modification of the Royal Decree, which implies that for entrepreneurs and professionals the obligations will be enforceable from January 1, 2026, if they pay Corporate Income Tax or, on the contrary, from July 1, 2026.

   Next, the content of the Royal Decree was analyzed, highlighting that there is no modification of the billing rules, and both the subjective scope and the objective and territorial scopes of application were developed.

   Within the subjective scope, it was mentioned, among other issues, that entrepreneurs covered by the SII were not included.

   Regarding the objective scope, it was emphasized that it includes all invoices issued, including simplified invoices, regardless of who the recipient is, whether it is a business, end consumer or Public Administration.

   Regarding the territorial scope, it was mentioned that it applies throughout the Spanish territory, including the Canary Islands, Ceuta and Melilla, excluding the territories of the Basque Country and Navarre.

   It was then mentioned that computer billing systems can be VERI*FACTU systems, which are characterized by the voluntary and immediate submission of billing records, or non-VERI*FACTU systems, in which the immediate submission does not occur and the information must therefore be kept in the computer billing system, providing it to the Tax Agency upon request.

   Topics such as the registration file, billing records and the security elements necessary in a computer billing system (chained hash, electronic signature and event log) were also discussed.

   It was also explained how the VERI*FACTU system worked and its characteristics, with special emphasis on the fact that the invoices are verifiable, since the customer, through the QR code of the invoice or ticket, sends the information to the Tax Agency, which keeps it and gives the information on whether that data is in its database.

   Since they are verifiable, less security is required, so there is no need for event registration, signatures, or the preservation of billing records, which is done at the Headquarters itself.

   On the other hand, it was emphasized that any system chosen must have the capacity to transmit the information, with differences regarding the time at which it is transmitted.

   The need for the computerized billing system to be certified with a declaration of responsibility from the manufacturer was emphasized.

   The three requirements that a computerized billing system must meet were listed, which are: to admit the entry of information, to admit the storage of the same, and to allow the processing of said information.

   It was also clarified that a business owner can have several computer billing systems and, conversely, the same computer billing system can be used by several taxpayers.

   Regarding the submission of billing records, the professional can choose to send them directly or can consult a tax advisor.

   Regarding the VERI*FACTU verification service, it was indicated that by scanning the QR code, the Tax Agency will say whether the data has been found. Conversely, if a non-VERI*FACTU system has been used, this verification will not be possible.

   Finally, the current situation of the LIFE Directive was mentioned, which will involve changes in the tax and digital reporting of intra-community transactions, with the current VIES disappearing and information having to be reported one by one.

   The working group also mentioned the community electronic invoice, which will be mandatory by 2030, and there is a standard for domestic electronic invoices that Member States must comply with.

   Ms. Azucena Hórreo insists that these are different projects, the electronic invoicing project being a project that should not be confused with VERI*FACTU.

   The Director of SEPRI thanks everyone for the summary and gives the floor to the Director of the IT Department, who begins by referring to the objectives of VERI*FACTU, which are: The immutability of billing, the standardization and interoperability of billing records, administrative simplification, as well as pursuing the use of dual-use software systems that allow for double accounting.

   The Director announces that a specific space has been enabled on the Tax Agency's electronic headquarters regarding the project, where all technical developments can be followed.

   It was mentioned that in billing systems, transactions are recorded in an unalterable manner, that the design of billing records is unique for both VERI*FACTU and non-VERI*FACTU systems, and that there are records for registration, cancellation, and correction.

   Social collaboration was also discussed, and the possibility of accumulating billing records was mentioned, also indicating that the submission of billing records is done via the Internet and qualified certificates are used for the authentication of senders.

   Regarding the QR code verification service, it was mentioned that there are 4 mandatory parameters: the tax identification number, the series number, the date and the amount; data that allows the invoice to be located in order to report whether the invoice is in the Agency's system.

   On the other hand, a brief description was given of the free invoicing application that the Tax Agency will provide to those obligated to have a limited number of invoices or who have difficulties acquiring any type of invoicing software. This application will be available at the Tax Agency Headquarters and can be accessed with a PIN, mobile code or certificate.

   The application will allow users to register invoices, generate billing records, view issued invoices, generate PDF invoices, issue corrective invoices, etc.

   Among the limitations of the application, it was noted that it cannot be used by social collaborators and will not allow the generation of invoices with multiple recipients.

   The Director of the IT Department announced that, although the submission of billing records and the validation of QR codes has been in the testing environment since September of last year, the free application is not expected to be available to the public for testing before the third quarter of the year.

   The Director General of the Tax Agency joins the meeting and gives the floor to Ms. Mercedes Jordán, who proceeds to briefly summarize the points discussed in the working group.

   The first topic discussed was the public electronic invoicing solution that will be regulated by Ministerial Order, being a different project from VERI*FACTU, which was created on the occasion of the Crea y Crece Law, and whose objective is to introduce electronic invoicing among businesses in order to control late payments and fight against tax fraud.

   The Deputy Director points out that the solution is expected to allow users to issue and receive invoices, exchange them between platforms, serve as a repository for electronic invoices among Spanish businesses, and control collections and payments.

   The second point discussed in the working group was the analysis of the new financial obligations, in particular those of form 196, for bank accounts, requiring the declaration of the beneficial owners monthly, and form 170, for income by electronic means (POS terminals).

   This model will also be monthly, eliminating the €3,000 limit and requiring financial institutions, payment institutions, electronic money institutions and any entity operating as a branch or under the free provision of services regime in Spain to submit it.

   Ms. Mercedes Jordán brought up, as an example of income that will be reported to the Tax Agency on a monthly basis, the payments received by businessmen and professionals established in Spain by bizum (payments between individuals are excluded).

   The CEPYME representative expressed his concern, since certain media outlets do not distinguish between electronic invoicing and tax reporting obligations, leading to comprehension problems within the group. Therefore, Mr. Francisco Vidal suggests that the Tax Agency should make a greater effort in communication.

   The Director of the Agency acknowledges that a great effort is being made to disseminate information, but that it is a complicated issue and that they will try to reach the group in a simpler way, adding that greater dissemination by the associations will also be necessary, insisting that there will be collaboration from the Tax Agency for the initiatives that are proposed.

   There being no further interventions, the fourth item on the agenda is concluded, and we will continue with the next one.

5. New features of the 2024 Income Tax campaign.

   Ms. Mercedes Jordán begins the presentation with the new developments regarding economic activities, highlighting the exemptions for aid related to the DANA storm, declaring exempt all income that has been made to repair the damage caused in accordance with the provisions of the Fifth Additional Provision of the Personal Income Tax Law.

   When the donation comes from the employer, it is declared exempt for the workers up to the amount of the certified damages, and the excess will have the nature of income from work, having for the payers the consideration of a tax-deductible expense.

   Conversely, in the case of donations received by family members, the aid will be exempt up to the amount of the damages, and the excess will be considered a donation, not deductible for the payer.

   Regarding the income from economic activities under direct estimation, expenses that are difficult to justify are again 5%, the freedom of amortization is extended, and the seventeenth Additional Provision of the Companies Law, which regulates the freedom of amortization for installations that seek energy efficiency, is applicable. The freedom of depreciation is also extended to vehicles.

   Regarding the objective assessment, an extraordinary waiver period is established in December for those affected by the DANA storm, and the exclusion limits are extended.

   Likewise, the general reduction of 5% is maintained, as well as the 25% reduction for those affected by the DANA storm and the 20% reduction for the island of La Palma and Lorca.

   Regarding business incentives, those for 2023 are extended, highlighting the special regime of the Balearic Islands, and the informative model, 283, must be submitted within the ordinary period for submitting the self-assessment, unlike the previous year.

   The second new development addressed by the Deputy Director refers to the new figure of the corrective self-assessment in income, which is intended to replace the current dual system of supplementary and rectification requests, although the duality is not completely eliminated.

   The model itself provides an exception that allows the request for rectification of self-assessment to be maintained when the reason for rectifying the self-assessment is that the taxpayer considers that there is a violation of a higher-ranking rule. In that case, you have the option of submitting a corrected self-assessment or a request for rectification.

   There will be several boxes, in which it will be indicated that it is a correction and the reason for the correction. Regarding the reasons for the corrections, there are two boxes for reasons: On the one hand, the reason "rectifications" which includes the assumptions of any rectification and therefore includes the assumptions of the former supplementary ones, but also the requests for rectifications to date, including possible requests for undue payments; and on the other hand, the reason for “rectification due to discrepancy in administrative criteria” which will be of an exceptional nature).

   The third point discussed was the update to the payment methods, with Mr. David Monteseirín, Deputy Director General of Coordination and Management, adding that when payment was made by card, it was necessary for the bank to be affiliated with the self-assessment payment method, a limitation that is now being eliminated.

   There were also entities that did not have the status of a collaborating entity, nor could payments be made from abroad. All these limitations are overcome in this tax return campaign with the new payment system, which will allow payment with any credit and debit card, regardless of the issuing entity and without limits on the amount, without prejudice to the limit that each holder has set with the card issuer itself.

   On the other hand, payment via Bizum, which currently has 28,000,000 users, will be allowed, with no limit other than that agreed upon by each user with their bank.

   The Deputy Director reports that they have 4 collaborating entities and 2 terminals, which results in a notable improvement in compliance with tax obligations.

   Ms. Inés Mazuela intervenes to ask if any of the measures discussed in the working group held at the Institute of Fiscal Studies relating to the franchise regime in VAT or the deductibility of expenses will be adopted.

   Ms. Soledad Fernández replies that the Directorate General of Taxes is better informed about the status of these initiatives, but that the current state of parliament hinders any progress in major regulatory changes. Likewise, the Director agrees to send an email if there are any updates on this matter, in order to provide the feedback requested by the representative.

6. Next call: dates and topics to be discussed.

   The Director of the Agency states that the next joint plenary session will foreseeably take place in March 2026, without prejudice to the possibility that, if there are issues of interest, extraordinary meetings may be held at the request of any party.

   Next, Ms. Soledad Fernández invites those attendees who wish to participate to take part in the photograph that will be taken at the end of the plenary session.

7. Other considerations, requests and questions.

   With no further questions or suggestions, Ms. Soledad Fernández thanked the attendees for their attention and adjourned the meeting.