Promotion of cooperative relationship

• Two codes are created, one for associations and colleges of tax professionals, and another specific for the advisors themselves, with commitments both on their part and on that of the Agency.
• Associations and colleges undertake to inform the AEAT of irregularities detected by their members and that may affect the normal functioning of the tax system, or competition in the market.
• Tax intermediaries that assume the code of advisors must prevent and encourage the correction of client behavior that may involve significant tax risks, taking into account quality standards that will be set by associations and colleges.
• The creation of a logo that identifies the associations and schools, and also the intermediaries, that have adhered to the code will be studied.
• The AEAT undertakes, among other actions, to expedite the knowledge, by participating intermediaries, of the facts susceptible to regularization.

July 3, 2019.- The members of the Forum of Associations and Colleges of Tax Professionals yesterday approved the texts of the Code of Good Practices of Professional Associations and Colleges, and that of Tax Professionals. The codes have had the favorable vote of seven of the associations and colleges represented, as well as one abstention and one vote against, in addition to the support of the Agency itself.

These instruments establish a series of principles and commitments to advance the development of the cooperative relationship model between the Tax Agency and the representatives of the tax intermediaries, as well as with the tax professionals themselves, and to promote the generalization of good tax practices by part of the taxpayers.

The codes are open to voluntary adherence, both by representatives of tax professionals, through ratification by their respective decision-making bodies, and by tax intermediaries themselves.

Chaired by the head of the General Directorate of the AEAT and with the participation of both representatives of the Agency and nine associations and colleges of tax professionals, the Forum of Associations and Colleges has among its objectives the promotion of voluntary compliance and risk prevention fiscal. This model is now intended to be promoted by providing the forum with a tool so that associations and colleges on the one hand, and the fiscal intermediaries themselves on the other, voluntarily assume commitments to transparency, responsibility and deontology in the development of their functions.

Acquired commitments

In accordance with the agreed commitments, associations and colleges must have a Code of Ethics for the tax advisory activity of voluntary adhesion for their associates, or equivalent instrument, which is accessible through the website of the corresponding college or association. In any case, intermediaries who subscribe to the professional code must adhere to the Code of Ethics, or equivalent instrument, of the association or college to which they belong.

Likewise, associations and colleges undertake to inform the Tax Agency, respecting the limits of professional secrecy, of those irregularities detected by their members and that may affect the normal functioning of the tax system or competition in the market, offering evidence of the irregularities when available. The associates themselves, the fiscal intermediaries, will assume the same commitment to report irregularities of which they are aware, although in this case they will report to the associations and colleges.

In turn, participating tax intermediaries must prevent and encourage the correction of client behavior aimed at causing significant tax risks, warning them of the illegality of the deceptive, fraudulent or malicious conduct they detect, and not collaborating in its execution.

All this taking into account quality standards that will be set by the associations and schools themselves. These rules that they will establish may serve as a guide for members to oppose conduct such as double accounting, the use of dual-use software or making cash payments above the legal limit, as well as fictitious tax relocation operations. , and also to oppose the fraudulent use of both aggressive tax planning structures and bankruptcy processes, among other cases.

Intermediaries also undertake not to include in their design of tax strategies the use of instrumental companies located in tax havens and non-cooperative territories, to prevent or hinder the knowledge, by the Tax Agency, of those ultimately responsible for the activities and ultimate owners of the assets and rights involved.

For the Tax Agency, the commitments are, among others, to establish a specific communication channel on its website with associations and colleges, the publication of generally applicable criteria and the promotion of existing legal instruments for the reduction of conflicts.

Likewise, the Agency is committed to individualizing and personalizing the attention to tax intermediaries adhering to the Code of Good Practices for Tax Professionals, improving the functionalities of the appointment application.

Likewise, under the conditions set out in the code, the Agency undertakes to provide participating intermediaries with knowledge of the facts susceptible to regularization as soon as possible so that they can carry out evidentiary activity in defense of their interests sooner.

Advertising of accessions

As long as express consent is obtained, the AEAT may inform on its website of the associations and colleges, as well as the fiscal intermediaries attached to each of the two codes.

Additionally, the creation of a logo that identifies the associations and schools, and also the intermediaries, that have joined this system will be studied.

Once the texts of the codes of good practices have been approved, the AEAT and the member associations and schools will be in charge of defining the treatment to be given to possible cases of non-compliance with the commitments reached.