The members of Forum of Associations and Associations of Tax Professionals has approved the texts of the Code of Good Practices of Associations and Professional Associations, and that of Tax Professionals.
The codes have had the favorable vote of seven of the associations and schools 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 in the development of the cooperative relationship model between the Tax agency and the representatives of the fiscal intermediaries, as well as with the tax professionals themselves, and to promote the generalization of good tax practices by taxpayers.
The codes are open to voluntary adhesion, both by the representatives of the tax professionals, by ratification of their respective decision-making bodies, as well as by the tax intermediaries themselves.
Chaired by the head of the General Directorate of the AEAT and with the participation of representatives of the Agency and nine associations and professional tax colleges, the Forum of Associations and Schools has among its objectives the promotion of voluntary compliance and risk prevention fiscal. This model is intended to boost now providing the forum with a tool for associations and schools on the one hand, and tax intermediaries on the other, voluntarily assume commitments of transparency, responsibility and deontology in the development of their functions.
Commitments acquired
In accordance with the agreed commitments, the associations and colleges must have a Code of Ethics for the activity of voluntary tax advice for their members, or equivalent instrument, which is accessible through the website of the corresponding school or association. In any case, the intermediaries that sign the professional code must be attached to the Code of Ethics, or equivalent instrument, of the association or school to which they belong.
Likewise, the associations and colleges undertake to inform the Tax Agency, respecting the limits of professional secrecy, of any irregularities detected by their associates that may affect the normal functioning of the tax system or competition in the market, offering evidence of the irregularities when they are available. The associates themselves, the fiscal intermediaries, will assume the same commitment to report irregularities they know, although in this case they will report to the associations and colleges.
In turn, adhered fiscal intermediaries must prevent and encourage the correction of customer behavior aimed at causing significant fiscal risks, warning them of the illegality of deceptive, fraudulent or malicious behavior detected, and not collaborating in their execution.
All this taking into account quality standards that will be set by the associations and schools themselves. Those rules that will establish can serve as a guide to partners to oppose behaviors such as the conduct of double accounting, the use of dual-use software or making cash payments above the legal limit, as well as fictitious fiscal offshoring operations , and also to oppose the fraudulent use of aggressive tax planning structures, as well as bankruptcy proceedings, among other assumptions.
The intermediaries also undertake not to include in their design of fiscal strategies the use of instrumental companies located in tax havens and non-cooperating territories, to prevent or hinder the knowledge, by the Tax Agency, of those ultimately responsible for the activities and ultimate owners of the goods and rights involved.
For the Tax Agency, the commitments are, among others, to establish a specific channel of communication on its website with associations and colleges, the publication of criteria of general application and the promotion of existing legal instruments for the minimization of conflicts.
Likewise, the Agency is committed to singling out and personalizing the attention to tax intermediaries adhering to the Code of Good Practices of Tax Professionals, improving the functionalities of the application of prior appointment.
Likewise, under the conditions set forth in the code, the Agency undertakes to provide as soon as possible to the adhering intermediaries the knowledge of the facts susceptible of regularization so that they may display the probative activity in defense of their interests with greater advance.
Advertising of accessions
Provided that it obtains the express consent, the AEAT may inform on its website of the associations and colleges, as well as of the fiscal intermediaries attached to each of the two codes.
Additionally, the creation of a logo that identifies associations and colleges, and also intermediaries, who have adhered to this system will be studied.
Once the texts of the codes of good practice have been approved, the AEAT and the member associations and associations will be in charge of defining the treatment to be given to possible cases of non-compliance with the commitments made.