Hacia un nuevo modelo de relación con la Administración Tributariade la reducción de la conflictividad y la mejora de la justicia tributaria a la relación cooperativa

Abstract

As the Spanish Tax Administration is a global reference in many aspects, it cannot assume as normal the figures of conflict and the climate of insecurity and uncertainty that currently prevails regarding the fiscal cost of business operations. Given that tax treatment is one of the most determining aspects in business decision-making, our tax system cannot generate mistrust and uncertainty about their fiscal cost. Therefore, in order to alleviate this situation, the tax system must be simplified, providing it with stable regulations, drawn up with good legislative technique, which bases the objective it aims to achieve, the different options available and the problem it is trying to solve, listening to the main sectors involved by it. The perspective from which the taxpayer is considered in the tax application procedures has to be changed, so that rather than contemplating it as a confronting party, it is seen as a collaborator in the application of the tax system, interested in achieving effective application and fairness of the tax system, putting an end to the unfair competition that cases of tax avoidance imply. Hence, the verification procedures must be made more flexible, making them more open to dialogue, to the opposition of positions, exhausting all the possibilities in agreement with the taxpayer and reserving the imposition of sanctions for taxpayers manifestly non-compliant, not sanctioning what may well be simple arithmetic or factual errors. The system for the review of tax acts must also be reformed, avoiding the endless litigation that badly marry the right to effective judicial protection. The ultimate objective is to achieve certainty and security regarding the treatment of a priori operations, prior to filing the return, segmenting taxpayers based on the risk of non-compliance, assigning Administration resources to taxpayers who file greater risk of non-compliance, moving from an ex post verification system to a cooperative compliance system, taking advantage of the greater transparency and responsibility requirements derived from the application of the principles of corporate social responsibility to the tax field.