The Ministry of Finance wants to begin this year its announced tax reform in which it will propose, among other measures, an increase in special taxes, specifically the one levied on tobacco consumption, as well as a review of the module system by which many pay taxes. self-employed workers and a rethinking of the deductions that currently exist in the Corporate Tax, according to sources from this department.
The intention of the Treasury is to convene in these first months of the year the committee of experts that must analyze the comprehensive tax reform and that will have a period of one year to approve its conclusions, a committee that will be open not only to universities and companies that They are dedicated to the financial field, but also to tax technicians of communities and local entities.
After the tax changes introduced in the 2021 Budget, which the Government considers mere "tweaks", such as the increase in personal income tax for the highest incomes, the increase in the Wealth Tax from 10 million euros, the increase in VAT for sugary drinks or the cut of the business deduction for repatriation of dividends, the Treasury wants to introduce in the next public accounts a more ambitious tax reform, which encompasses all tax figures and reduces the fiscal gap of seven points of GDP that separates Spain from the European average.
This is the case of Corporate Tax, since, according to the Treasury, it does not have the desired return and it is necessary to review the tax benefits and carry out an analysis of the usefulness of some of its deductions.
According to Treasury sources, part of the current tax deductions had their effect at first and were subsequently "amortized", and in other cases it is necessary to analyze whether they make sense in a shorter period of time or if they must be extended for more years. but with some "nuances."
Other deductions are directly "obsolete" and do not fulfill the purpose for which they were created, while, on the contrary, there are deductions that are "missing" in terms of the environment or to promote digitalization, according to the department headed by María Jesús Montero .
Modules and tobacco
Regarding the system of modules by which some self-employed people are taxed and whose elimination is requested from some areas, the Treasury considers that it would be advisable to move towards taxation of the real benefits obtained, since when taxed by modules it is very difficult « refine", and believes that the current process of digitalization of SMEs increasingly allows us to know what the real benefits are without burdening small businesses with excessive bureaucracy.
Regarding taxes on alcohol and tobacco, the Treasury will be at the expense of the recommendations of the health authorities, but in the specific case of tobacco, it considers that the differential price that Spain has with the rest of Europe must be corrected so that each time fewer people smoke.
Also on issues of special taxes, the Treasury continues to defend the gradual equalization of the taxation of diesel and gasoline - an increase in the taxation of diesel was included in the Budgets that declined to obtain the support of the PNV - since, in its opinion, The current difference "has no reason to exist" and Spain has the lowest diesel taxation in the euro zone.
Regarding VAT, the Treasury wants to analyze the tax "calmly", although it admits that Spain makes greater use of reduced rates than other European countries and that the collection from this tax in relation to GDP is lower than on average. of the EU.
Harmonize regional taxes
Harmonizing the taxes managed by the autonomous communities, specifically Inheritance and Donations, and Patrimony, is another of the objectives of the tax reform that the Government wants to approve this year, in addition to analyzing which are the most appropriate tax figures to tax wealth.
What the Treasury, which insists that it is not about going against any community, wants to avoid is that regions that have a lower collection capacity are forced to raise the tax pressure a lot to have the same collection as others that can afford to lower it. taxes because they have more companies or greater wealth.
In addition to these changes in existing figures, the Treasury believes that Spain, with one of the lowest environmental taxes in Europe, has room to introduce new tax figures that favor the green economy, which will complement the new taxes on plastic packaging. single-use and the one that will tax waste.
The fiscal panorama is completed with the entry into force, this year, of two new tax figures: the tax on financial transactions, known as 'Tobin Tax', and the tax on certain digital services, or 'Google Tax', with the that the Government hopes to raise some 1,800 million euros.
Submerged economy
Along with the tax reform, the fight against fraud is another of the priorities of the Ministry of Finance for 2021. In this sense, the Ministry of Finance will prepare a study to carry out a "closer approach" to the underground economy, which in Spain has an "asymmetric distribution" throughout the territory and is especially concentrated in certain provinces or regions.
For this reason, the Treasury and Social Security are going to establish a joint plan to combat the underground economy, in which multidisciplinary teams will work, with labor and Treasury inspectors.
English 
Spanish