The president of the Spanish Association of Tax Advisors (Aedaf), Bernardo Bande, has demanded this Thursday that the income tax (IRPF) rate be deflated, considering that keeping it frozen violates the principle of economic capacity.
"Deflating the tariff is adapting the tax to the standard of living: not doing so infringes the principle of economic capacity. Not updating tariffs translates into higher taxation without the taxpayer's purchasing power having increased," Bande has stated.
The head of Aedaf has also questioned the almost automatic use of the sanctioning regime in the tax actions of the Administration. He recalled that this is a historical demand of the association that the taxpayer not be fined systematically for any difference in criteria with the Treasury.
In this regard, he has denounced that in many verification or inspection procedures of the Tax Agency, a presumption of guilt is assumed, so that it is the taxpayer themselves who must prove that they are acting correctly or that they have acted in good faith. This, he pointed out, is especially problematic when faced with very complex regulations that allow for divergent interpretations even within the Administration itself.
"Even sometimes, the General Directorate of Taxes and the Central Economic Administrative Court have different criteria. In this context, the sanction against the taxpayer should be the absolute exception," he/she/it has pointed out.
Bande has made these statements in a brief meeting with journalists before the opening of the XX edition of the Aedaf Tax Congress, organized together with the General Council of the Judiciary. The event, which is being held this week in Seville, brings together prominent specialists in taxation and tax law from all over the national territory.
During the inaugural event, the president of Aedaf highlighted the role of judges and their essential contribution to legal certainty. "As the president of the European Court of Human Rights recently pointed out, attacks on judges are also attacks on the Rule of Law," he argued.
The Congress, attended by more than 250 professionals, will dedicate several sessions to the analysis of the use of AI by the tax administration, as well as to the study of the most recent jurisprudence in the fiscal field.