this error and her taxpayer adjustment They may begin to be recognized by the Treasury. general manager Spanish Tax Administration Agency (AEAT), Soledad Fernandezannounced that the tax authorities are examining the possibility of the so-called inclusion. “The right to make a mistake or the right to correct a mistake”‘. The first step, which does not require a legislative change, will consist of the preparation of income tax returns (IRPF) with the extension of notifications.
Accordingly, the legal and technical feasibility of a permissive system being taxpayers themselves who fix their own returns “easy and fast” Notifying them by the Agency that a “minor mistake or mistake” has been made in the declarations. “We’re going to start thinking about this in the IRPF and in terms of taxpayers seeking reimbursement,” the agency director said.
It would be like the ‘online’ adoption of a parallel purge. For example, if a taxpayer requests a refund of 500 euros and the Tax Office calculates that it should be 200 and therefore informs him, the affected party can accept this new discretion to resolve the issue or allow the process to continue.
in her appearance Congress of Deputies Fernández emphasized that the introduction of the right to error and correction is in the works and is being analyzed to report on the organization’s goals and lines of action for the coming years. applicability and possible effects. Another way this option can be exercised without legislative change would be small decisions to be determined in court. informative phrasesie those that do not have an economic impact for the public coffers according to Tax Office sources.
The Tax Administration’s management department added that it is considering the possibility of progress in some aspects of the assessment of the behavior of some taxpayers. minor errors or minor unintentional violationsespecially When there is no economic damage to the treasury Publicly available and sometimes traditionally compliant ones committed by some taxpayers.
Suggested by this idea. Taxpayer Defense Councilalso included White paper on tax reform prepared by experts and tax advisor associations, after observing a pattern that was recently introduced into tax law in France, where self-assessment of personal income tax was included, as in Spain. “This is about the possibility of incorporating the so-called right to err, or the right to correct a mistake, into our legal system,” Fernández said.
Rethink the model
As reported by the director in the Lower House, the agency is currently preparing the strategic planning and control documents that will guide its actions for 2023, the year when the Agency’s next strategic plan for the period 2024-2027 will be prepared.
Director of the Tax Office, from the tax office Part of the objectives model and presentation of results should be “reconsidered” to be transparent, understood and accepted. “If not, the model presents a contradiction and an inherent artificiality that makes it hard to understand, and it also prevents the full results of the Tax Office’s activity from being passed on to society. We have to change something,” he said.
He explained that he works at . A new and unique assistance model aimed at simplifying communication with the Administration for the taxpayer and improving access to service delivery through all channels, including face-to-face care, especially for the elderly and those affected by the digital divide.
The new model proposes an improvement in computer application. meeting, establishment a single system in which all assistance services will be integrated (face-to-face, telephone and digital (electronic hub and ‘application’).
The assistance provided by this unique model is intended to be the same at the national level, regardless of the channel used, face-to-face, via telephone or electronic office. The taxpayer will be able to receive the same services and the same information in both face-to-face and non-face-to-face ways, which supports the application of uniform criteria abroad.
For the establishment of this model, the director explained a series of steps will be taken and the first will be the definition of a service contract, in a “clear and easy” way, where citizens can know all the services at their disposal and the ways in which they are delivered.
second step Dating app update that is now “legacy” and Soledad Fernández, using a more understandable language and “much easier” visualization.
Along with the traditional system of pre-scheduling for in-person assistance at an AEAT office, the aim is to a new phone servicemore easily accessible and supported by expert personnel who, after listening to the request of the interested party, can both help them make an appointment face-to-face if they wish, and remove their doubts if possible. At the same time, taxpayers are prevented from going to the offices unnecessarily.
explained in order application of calculator so that citizens have more awareness about their taxeswhat they do, for what purpose they are used and how much they contribute to the strengthening of public services have been revealed. “I think it’s a way of raising awareness among citizens and providing transparency about the source of taxes, that is, what they are for and what they are used for,” Fernández said.
On the other hand, Fernández once again explained the situation. inflation effect It was noted that only one quarter of the tax collection growth until August 2022 was due to inflation on an annual basis.
Thus, if the growth in collections was 19% until August, this increase corresponded to a price increase of only five points. He also reminded that the inflationary effect is different depending on the tax figures, so in the second case, it will not affect the personal income tax like VAT.
Source: Informacion
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