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2022 Report

5.3. Self-employed and small and medium-sized enterprises

The Tax Agency's Strategic Plan 2020-2023 includes among its priority lines of action the promotion of the cooperative relationship, an idea also included in the Recovery, Transformation and Resilience Plan, approved by the Council of Ministers at its meeting on April 27, 2021, which establishes in Component 27 a series of measures and actions for the prevention and fight against tax fraud, including the promotion of the cooperative relationship.

Within this framework, the Forum of Federations and Associations of Self-Employed Workers and the Forum of Small and Medium-sized Enterprises were established in 2022, as spaces for meeting and dialogue between the Tax Agency and the most representative associations and federations of these groups, which seek 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.

The fundamental objectives of these Forums are:

  • Better mutual understanding between the parties, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.

  • Increasing the legal security of these groups by analysing the regulatory changes in progress at any given time and disseminating new regulations and the criteria for action by the Tax Agency in their application.

  • Improving the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relations between self-employed workers and SMEs with the Tax Agency, publicising 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 the self-employed.

  • 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 Codes of Good Practice.

During 2022, both the Forum of Federations and Associations of Self-Employed Workers and the Forum of Small and Medium-sized Enterprises have met in plenary session on two occasions.