Madrid, December 2, 2020.- The VOX senator for Andalusia, Jacobo González-Robatto, has requested today that two sections be clarified, which he described as "gray" Bill of Law amending Law 58/2003, of December 17, General Tax, and that refer to professional secrecy and the sanctioning regime.
The Bill racknowledges the duty of professional secrecy for the purposes of the information obligations indicated to all those who were considered intermediaries according to the Directive and provide neutral advice related to the mechanism that is limited only to assessing its adequacy to the applicable regulations. «In these cases», the senator explained, «the intermediary will not have to inform by transferring this responsibility to his client. As opposed all that participatory advisor, who has participated actively, will not be able to rely on professional secrecy ", he explained.
Thus, the senator has warned that "the definition is very vague, it is not clear to what extent participatory or neutral participation is considered; in the cases in which the taxpayer considers participatory will have mistrust when exploring possible options with an advisor since for an operation it is not necessary that it be elusive or fraudulent; and the definition is not homogeneous between states.
On the other hand, it has said that "this law, in its terms, includes the concept of neutral advice and that tax advisers, consultants, accountants and financers are subsumed as intermediaries and that it is not necessary to mention them."
Thus, from VOX, «cWe believe that it is necessary to clarify it since in a case of possible non-compliance, these professionals would be totally helpless ", and has clarified:" We need, now more than ever, a framework of legal certainty, which allows professionals to carry out their work knowing exactly how they work the rules of the game".
In addition, "the law does not establish who would have the condition of intermediaries, so we consider it very important to reflect the professionals involved."