Most of the times when taxpayers file a complaint against the tax authorities, they lose the case. The director of the Tax Agency, Santiago Menéndez, revealed this morning that the Administration won 671% of the tax disputes against taxpayers in 2017 through administrative litigation, a percentage that has grown compared to the 561% that it represented in 2015.
Menéndez has outlined these figures at the Business Taxation Forum organised by the Association for the Progress of Management and PwC and has added that in 2012 there were 320 sentences for tax offences, of which 54% was won by the Treasury and the rest by the taxpayer in question.
Immediate Information System (SII)
Before an auditorium full of consultants and advisors, the director of the Tax Agency also stressed that the Tax Agency is beginning to penalize companies that have not joined the new Immediate Information System (SII) of VAT when they should have done so. Currently, the 98% of companies that should have already pay their tax through this model. Since July, companies with a turnover of more than six million euros are obliged to pay the ISI. The regulation with the sanctions was approved in December.
Menéndez has called on companies that have not yet joined the system to do so, or there will be fines: "I think they should join now because if not, they will find themselves with sanctions." The delay in declaring invoices through this system can entail a fine of 0.5% of the amount of the operation. The director of the AEAT has valued the results of the SII, since the average VAT refund period for companies has been reduced by 14 days, and by 6 days for large taxpayers, that is, those companies that invoice more than one hundred million euros.
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