Visits by the Tax Agency to the homes of inspected taxpayers must be able to be carried out without prior notice to the interested parties, but the Treasury must first give all guarantees to the court that there are more than sufficient reasons to authorize it and that the measure is proportionate. . This was said yesterday by the president of the Spanish Association of Tax Advisors (Aedaf), Stella Raventós, for whom the ruling of the Supreme Court of October 1, which establishes the legal interpretation of the home visits of the Tax Inspection, clearly specifies it . Raventós added that if you want to regulate this act of the Inspection, “it has to be done through an organic law, because it refers to constitutional rights, and not in a hasty manner.” The person in charge of studies and investigation of Aedaf, Javier Gómez Taboada, explained that “as the end does not justify the means, some precautions are needed that have to come with a judicial authorization motivated by convincing arguments”. In addition, it would be advisable for a notary public to take a record of what is happening during said visits, according to the advisers. In any case, they remember that visits are currently very rare and only occur in 1% of inspection procedures.
The anti-fraud law
The Aedaf announced yesterday the amendments that they have suggested for the bill against tax fraud, approved in mid-October. One of the measures, the extension from three to six months of the deadline to initiate a sanctioning process “is neither adequate, nor a good step to restore legal certainty,” said Deputy Secretary Eduardo Gracia.
Likewise, the advisers consider that establishing, in the case of real estate, the cadastral value as the taxable base of other taxes (patrimony, inheritance and patrimonial transfers) is “a substantive change” and will increase litigation instead of reducing it, since They will contest all the affected taxes and not only the cadastral valuation. For Gómez Taboada “it is a tax increase through the back door.”
As regards the famous list of defaulters, Aedaf proposes that if a taxpayer satisfies a part of the debt that makes him worthy of appearing on it, he should be excluded immediately even if he remains a debtor and without waiting for the next list. Another amendment opposes the change in the exemption limit to pay the economic activity tax (IAE) now modified for groups of companies.