4.3.5. Other new telematic procedures

During 2017, the ability to request new tax certificates has been implemented in the Tax Agency E-Office. These include the implementation of a generic certificate that accredits events relating to the tax situation of a taxpayer.

This fiscal year also saw regulatory changes regarding circumstances and conditions in which the social partnership must be made effective in the application of taxes for the request of tax certificates. The objective scope of the social partnership is extended in the request for tax certificates, now applying to all those whose request is set up digitally through the Tax Agency E-Office.

In 2017, it became possible for social partners to request certificates for Business Activities Tax, exoneration of the withholding for property lessors, and the generic certificate.

In terms of customs, we should highlight that, in 2017, works continued on the Customs One-Stop Shop (COSS) project, which allows for centralised information and documentation issued by economic operators to different authorities related to foreign trade. This project also entails a new design of the tax return and customs clearance procedure.

In order to facilitate the exchange of information between Customs and the different border inspection services, and with a view to streamline customs procedures in ports and airports, advance filing has been implemented for the complete customs declaration, which will automatically be admitted at the time of presenting the goods.

Furthermore, during 2017, the review and update of certain IT applications has been maintained, to adapt them to the 2016 Customs Code of the Union.

We should also emphasise that, in 2017, the Tax Agency collaborated with the Ministry of Finance and Civil Service, in managing compensation claims for pecuniary responsibility, regarding the Tax on Retail Sails of Certain Hydrocarbons (IVMDH), which are pending processing, and in the execution of rulings and acts of the Supreme Court in this area.

As part of this collaboration, a web form was set up where taxpayers can include their information for the Tax Agency to verify it, issuing reports regarding the legitimacy of recognising the quantity of the compensation claimed, after verifying the supporting invoices for the quantities of IVMDH borne by the claimant, recorded in the administrative files.