The Government recovers the duty to current the earnings tax return on-line from 2024 | EUROtoday

Take benefit of the anti-crisis decree to include a measure that overturned the Supreme Court final July

The Government has taken benefit of the omnibus decree that extends the measures to fight the disaster derived from the warfare in Ukraine to get well a controversial measure. Among the 149 pages printed this morning within the Official State Gazette (BOE) seems the obligation to submit the earnings tax return on-linea modification that was already launched by the Ministry of Finance in 2019 and was overturned by the Supreme Court final July.

Specifically, the second last provision of the pressing measures decree printed this Thursday modifies the Personal Income Tax Law to include that, with respect to the declaration fashions, “the obligation to present by electronic means may be established as long as the Tax Administration ensures personalized attention to taxpayers who require assistance to comply with the obligation.”

The Government recollects within the assertion of causes {that a} ruling of the Supreme Court of July 11 “revealed a regulatory insufficiency for the establishment of electronic media as the only channel for the presentation of the personal income tax return” and seeks to resolve this ” regulatory deficiency,” he states, “based on the practical reality that has been revealed in the income campaigns of the last 10 years, a period in which, thanks to the different means of assistance, taxpayers have been able to submit their declaration. of personal income tax through electronic means of its own, third parties or provided by the Agency”.

Specifically, the Supreme Court judges upheld an enchantment by the Spanish Association of Tax Advisors towards the order of the Ministry of Finance that, in 2019, required all taxpayers to submit the non-public earnings tax return by digital means. This affiliation offered the enchantment calculating that the measure affected some 350,000 residentsdetermine comparable to the declarations for the 2017 monetary 12 months offered on paper.

The Court thought-about that declaration by telematic means is a proper and never an obligation. The ruling explains that the Administration can promote using new applied sciences however not “impose their mandatory use on citizens”, since they’ve the fitting to work together with the Tax Agency “with the necessary guarantees through electronic, computerized techniques and means. or telematics, but not the obligation to do so.

In this sense, the decree approved yesterday by the Council of Ministers legally states that “whether it is doable to determine the declaration obligation by digital measures supplied that the Tax Administration ensures personalised consideration to taxpayers who require help in finishing the declaration by such means.”

This is a rule that affects the way a tax obligation is fulfilled, but does not alter in any way the different elements of quantification or determination of the tax rate for taxpayers, “which proceed to be these established within the laws at the moment in drive.” , clarifies the Executive.

The Government justifies the incorporation of this measure in the bus decree because it is “vital and pressing that this categorical authorized authorization exists earlier than the subsequent Rent Campaign begins and the regulatory order of the non-public earnings tax declaration mannequin comparable to the 12 months 2023 is permitted.”

In addition, it includes an additional provision that establishes that, once the first campaign with this obligation has ended, The Tax Agency will carry out an assessment of the assistance measures through surveys and reports from Tax Professional Associations, as well as the platforms and associations of certain groups of taxpayers that have been specially assisted in the campaign. The results will be transferred to the Taxpayer Defense Council to present a report of conclusions and proposals in which the results achieved, the incidents produced, the complaints and recommendations received are assessed and the actions to be carried out in the next tax campaign are proposed. declaration before the publication of the Order approving the declaration models for the following fiscal year and determining the form and deadlines for their presentation.