The Government returns to the fray in its claim to obligate us to make the Income Tax Return exclusively online. A measure, introduced in the Anti-Crisis Measures Decree approved yesterday, which in reality comes after a history of controversies and legal challenges.
This same year, in July, the Supreme Court annulled a 2019 ministerial order that established this same obligation, and which was denounced by the Spanish Association of Tax Advisors. When the Supreme Court ruled in favor of this, it argued that the General Tax Law recognizes the use of electronic media as a right, but not as an obligation.
The ruling also stressed that from now on the Government should:
- Adequately justify the elimination of traditional methods delivery of the income tax return.
- Take into account aspects such as the economic capacity of the taxpayers (Not everyone can afford a computer with an Internet connection), or your technical expertise (Not everyone knows or can learn to use it.).
How to request the DIGITAL CERTIFICATE of a NATURAL PERSON from the FNMT
The new measure
Despite the recent decision of the Supreme Court, the Government has once again incorporated this initiative into the measures approved in the last Council of Ministers. Here is the corresponding BOE page:
They allege that the key to this new attempt lies in carrying out changes in the text: since the new wording ensures that “personalized attention” will be offered to taxpayers who need assistance to complete their declaration through electronic means.
The Government maintains that the measure is necessary and urgent, in view of what has been observed in the Income Tax campaigns of the last decade. They argue that, given the accumulated experience and assistance available, taxpayers They will have already been able to successfully adapt to electronic media.
'Administrative modernization' and respect for the rights and capabilities of citizens are aspects that do not always go hand in hand
However, the measure has generated divided opinions among citizens: while some argue that the online presentation of the Declaration is more efficient and ecological, others express concern about its lack of accessibility and, above all, the ability of older people to adapt to technology.
Likewise, what is understood by “personalized assistance”—a term that has not yet been defined— could continue without responding to people who lack economic means. We greatly fear that the debate on this measure will worsen in the coming months, as the next Income Campaign approaches.
Image | Marcos Merino through AI
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