"What we see is that they are specific modifications of certain taxes with the only spirit to raise» This is how José Ignacio Alemany, president of the Spanish Association of Tax Advisors (Aedaf), has said about the changes in the government's fiscal policy. A reproach to the Executive of Pedro Sánchez after the presentation of the General Budgets of the State in the Congress of Deputies, still without signs of prospering in the parliamentary process.
The organization has called for "legal security" to face the challenges of Spain. Aware that the country must face the problem of deficit, tax advisers have criticized the decisions taken, such as the creation of the so-called Google and Tobin tax: "They are taxes based on estimates and economic growth operations that they will be difficult to be fulfilled and because every new tax has an effect on that economic growth ».
As a result, the association has qualified «Fiscal activism» the policies of Sánchez … and also of the previous Government. They demand a high level of vision for the legislative and judicial powers and avoid short-term decisions. "At least in the last decade, our fiscal policy has been conducted by some short-term courses, away from the principles that theoretically should govern a modern fiscal policy ", has explained the Aedaf in his report Legal uncertainty in Spain: current situation and proposals for the future.
Since Aedaf distrust the tax effect that may have to have the new taxes and proposed changes, while warning that «Its introduction affects the volume of operations on which that tax falls ». In other words, they would cause an impact contrary to the desired one.
Criticisms of the «Google Rate»
Specifically, the president of the organization has referred to the Google rate as a tax that "will generate a lot of application problems" for, among other things, the determination of your payment to be linked to the IP where the operation is performed.
Even, although not to mention concealed direct tax, Alemany has commented that it is an attempt to tax indirectly what they have not been able to carry out with a direct tax. «He has the problem that it's about the billing and not about the benefit, without taking into account the expenses, "he pointed out, in reference to the situation of taxing an activity even if it generates losses, as in certain cases of the digital economy in companies that are still in the expansion phase.
Likewise, Javier Gómez Taboada, member of the Aedaf, has described "Indigestible" legislative production of «one tax rule per week». All this is a product of abuse that, in their opinion, governments make the formula of the Decree Law, skipping the principles that govern the urgency and need.
Regarding tax procedures, it has indicated that 50% of judicial proceedings are contrary to the Tax Agency. «They attest to an administrative activity that is more than questionable», said Gómez Taboada, while commenting that "society does not realize that it is being beaten, in tax terms."
The Aedaf has also presented a series of measures to alleviate the fiscal and management problems in Spain. He has claimed a greater specialization of Spanish courts in tax matters and the creation of a advisory body, independent of the legislator, that ensures the quality of the legislative process in tax matters, among other proposals. A sort of Airef but in that matter to support the Congress and monitor the legislative practices and their operation.