The Government has taken advantage of Royal Decree-Law 22/2020, of June 16, which orders the creation of the COVID-19 Fund for the Autonomous Communities, to regulate inspections by video calls.
Until now, the georgia email list procedures had to be carried out in person at the tax residence of the company or the taxpayer, or at an office of the Tax Agency.
COVID -19 is accelerating digitalisation even in the procedures of the Tax Agency , where the security of the processes must be perfect. The first step towards a more digital model began before the Income Tax campaign , when the possibility of registering in the Cl@ve system via video call was announced .
The aim is to encourage registration in this system, which unifies access to all electronic procedures of the Government, in order to avoid face-to-face procedures as far as possible.
Video call assistance was then implemented for the 2019 Income Tax Campaign, given that the AEAT offices remained closed due to the state of alarm.
Once the Income Tax campaign was over, the regulations for tax inspections came into effect. This applies to all tax actions and procedures referred to in Chapter II of Law 58/2003, of December 17, General Tax Law.
Legal Framework for new Tax Inspections by Video Call
Royal Decree-Law 22/2020 , of June 16, introduced a modification to the law on tax actions, specifically, in its articles 99 and 151.
Article 99 regulates the legal channels through which these procedures can be carried out, while Article 151 determines the place where they will be carried out.
This amendment to Law 58/2003, of December 27, provides for the regulation of actions through videoconferences "in order to promote the exercise of rights and compliance with the tax obligations of taxpayers, especially in a context of new normality generated by the effects of the health crisis caused by COVID -19 ."
Thus, the procedures of the Administration and the taxpayers can be carried out through digital systems, whether videoconferences or other means . The channels used will allow “two-way and simultaneous communication of image and sound, visual, auditory and verbal interaction between the taxpayers and the acting body” , as well as the secure transmission and reception of documents.
The digital media used must guarantee the authorship, authenticity and integrity of the documents.
Videoconferencing will be used for tax inspections when determined by the Tax Agency , and the head of the Ministry of Finance will dictate the necessary provisions for their development.
The taxpayer must give his consent to use this method and agree on the date and time of the procedure. In other words, we can refuse to carry out the inspection by video call, but in that case, the Authority will send us a request to carry out the procedure in person.