The software company, Wolters Kluwer, has organized for next Monday, November 8, from 4 to 6:30 p.m., a day in which they will explain the main novelties introduced by the Law on Prevention and Fight against Tax Fraud.
This regulation (Law 11/2021), in force since last July 11, is the transposition of the European Directive 2016/1164, which aims to combat tax fraud, but also includes a package of measures that affect the practice all the main tax figures in Spain, annulling jurisprudence of the Supreme Court, favorable to the taxpayer.
Charity Gómez Mouruelo, State Treasury Inspector and Head of the Central Unit for the Coordination of Crimes in the Tax Agency, will make a presentation of the most important developments of this new Law in reference to some taxes, with a special analysis of international tax transparency, the «exit tax », the implications in the rental of housing or succession agreements, among others.
Tax advisers disagree with the new law
As we already explained in this article, AEDAF (Spanish Association of Tax Advisors), presented its amendments for the improvement, and, where appropriate, correction, of some of the measures included in the Draft Law on prevention and fight against tax fraud prepared by the Government of Spain. This Bill, transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, was published on October 23, 2020 in the Official Gazette of the Congress of Deputies, and establishes rules against certain tax avoidance practices.
According to the Executive, these modifications they have a dual purpose, on the one hand, to incorporate the law of the European Union into the internal order; and on the other, to establish some parameters of tax justice and facilitate the prevention and fight against fraud.
Tax advisers don’t see it that way. According to Stella Raventós, president of AEDAF: “All these modifications are aimed at a general increase in the tax burden at an inconvenient time. There will be time to raise taxes later, when there is a more favorable situation.”For his part, Eduardo Gracia, Deputy Secretary of AEDAF, indicated: “Nobody is in favor of fraud, obviously, but the Executive proposes measures that, under the label ‘fight against fraud’, basically try to improve the State’s collection at the expense, once again, of the taxpayer, when in these moments, the great majority of taxpayers are going through a critical situation ”.
