• Coronavirus.The Government maintains its massive tax increase in the midst of a crisis

The Government last week addressed the modification of the General Tax Law and the transposition of a controversial directive, DAC 6, by which tax advisers, lawyers, administrative managers and, ultimately, any intermediary is obliged to denounce the "planning aggressive prosecutor that occurs in the international arena », they affirm in the Ministry of Finance. That is, operations, legal business or schemes that are carried out at the international level and that may involve some type of fraud or tax avoidance.

What data must intermediaries provide? All those who are involved in "a cross-border operation that is potentially aggressive," explains Stella Raventós, president of the Spanish Association of Tax Advisers (AEDAF), who criticizes the lack of specificity of the rule: " It is a directive that is anything but intelligible. It is a directive that is the result of a very rapid consensus and includes legally indefinite concepts. "What is this regulation looking for? According to the Treasury, raising the fight against fraud in a context marked by the pandemic, and in which" it is very necessary to advance measures that make the tax system fairer and allow it to fulfill its redistributive and guarantor role for the Welfare State. ” Raventós, however, maintains that "it is a rule not to be applied whose sole purpose is dissuasive." "The directive is a copy of what was done in the UK, and there was a spike in communications during the second year and now practically nothing is communicated because this type of international operations are not carried out." In addition, there have also been criticisms that suggest that advisers and lawyers must do a job that is actually that of the Tax Agency. Can intermediaries be penalized if they do not report? Yes. The sanctions depend on each country and in the Spanish case are "disproportionate", in the opinion of the advisers. Specifically, it establishes a penalty of 2,000 euros for data or data sets omitted or inaccurate with a minimum of 4,000 euros. Does it mean the elimination of professional secrecy? It is one of the big doubts. Critics of the measure affirm that yes, although the advisers point out that it will be necessary to wait for the final text and verify if it respects the professional secrecy contemplated in Spanish legislation.

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