The Spanish Tax Agency started its path towards an enhanced relationship with taxpayers in 2009 with the establishment of a Forum of Large Enterprises, which approved a Code of Good Tax Practices in 2010.
The promising outcomes of this Forum encouraged the Tax Agency to set up another Forum with Associations of Tax Professionals in 2011 as a way to enhance the relationship with this sector and, hence, with the medium and small taxpayers represented by tax intermediaries, in their relations with the tax administration.
During these years, the works within the Forum of Tax Intermediaries have pursued the following aims:
- an in-depth mutual knowledge of both parties in a framework of cooperation, transparency, objectivity and proportionality;
- a strengthened tax certainty;
- a better application of the tax system and
- the collaboration in the prevention of tax fraud.
These works have been culminated in July 2019 with the approval of two Codes of Good Tax Practices: one for the Associations of Tax Intermediaries and other for the Tax Intermediaries themselves. Those Codes imply compromises for both parties.
Associations of Tax Intermediaries commit themselves to informing the Tax Agency of misbehaviours of their associates that might affect the normal functioning of the tax system or the market competition.
On the other hand, tax intermediaries who voluntarily adhere to the Code of Good Practices commit themselves to preventing and correcting conducts of their clients that might imply significant tax risks.
In return, the Spanish Tax Agency will set up a specific communication channel in its website for associations of tax professionals, release criteria of general application and promote legal instruments to mitigate tax litigation. The Tax Agency will also provide a tailored assistance to tax intermediaries adhered to the Code and inform them at an early stage of possible debt settlements in order to help them to prepare evidences and allegations in defence of their clients.
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