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Report 2022

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

The Strategic Plan of the Tax Agency 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 in its session on April 27 of 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.

Based on this framework, in 2022 the Forum of Federations and Associations of Self-Employed Workers and the Forum of Small and Medium-Sized Enterprises have been established, as spaces for meeting and dialogue between the Tax Agency and the most representative associations and federations of these groups. that seek to promote the cooperative relationship model, based on transparency and mutual trust, which is demonstrating that it is 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 knowledge between the parties, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.

  • Increase in legal security for these groups, analyzing the regulatory changes in progress at all times, and disseminating regulatory developments and the Tax Agency's action criteria in their application.

  • Improving the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relationships of the self-employed and SMEs with the Tax Agency, publicizing and even anticipating the new facilities offered by the Administration for compliance with the tax obligations, etc.

  • Promotion of the development of digitalization projects that facilitate the relationship between the Tax Agency and the self-employed.

  • Improvement of the prevention and fight against fraud, collaborating in the detection and search for solutions regarding those fraudulent tax practices that may develop in different economic sectors to prevent its extension and in promoting social rejection of tax fraud.

  • Preparation of Codes of Good Practices.

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.