Establishes electronic means as the only channel for submitting the declaration, but as long as there is “personalized attention”
MADRID, 28 Dic. (EUROPA PRESS) –
The Government has established the obligation to present the Personal Income Tax (IRPF) declaration through electronic means, “provided that the Tax Administration ensures personalized attention to taxpayers who require assistance for its completion by such media”.
The royal decree-law of anti-crisis measures published this Thursday in the Official State Gazette (BOE) includes this rule that affects the way of compliance with a formal tax obligation, which is the obligation to declare personal income tax through electronic means. .
This clarification from the Treasury comes after a ruling by the Supreme Court this year, which revealed a “regulatory insufficiency” for the establishment of electronic means as the only channel for submitting the personal income tax return.
In the ruling published in July of this year, the Court annulled the requirement for taxpayers to submit the personal income tax return electronically via the Internet, contemplated in the Order of the Ministry of Finance of March 4, 2019.
In his opinion, the order established this obligation for everyone in a general manner without determining “suppositions and conditions” that justified reasons of economic, technical capacity, professional dedication or other reasons for imposing such an obligation.
The Supreme Court then clarified that the General Tax Law “recognizes the right, not the obligation,” of citizens to use electronic media, as well as the duty of the Administration to promote their use.
Likewise, he added that the General Tax Law recognizes taxpayers’ right to interact with the Administration and to do so with the necessary guarantees through electronic, computer or telematic techniques and means, “but not the obligation to do so, certainly not as result of this rule, whose significance as a general principle of tax legal order is evident”.
Almost half a year after this ruling, the Government has now approved a modification of the law to solve this regulatory deficiency warned by the Supreme Court, based on the practical reality that has been revealed in the Income Campaigns of the last ten years, in which, thanks to the different means of assistance to taxpayers, it has been possible to submit their personal income tax returns through their own electronic means, those of third parties or provided by the Agency.
According to the Executive, this measure does not alter in any way the different elements of quantification or determination of the tax rate for taxpayers, which continue to be those established in the regulations currently in force.
Likewise, it states that it is “necessary and urgent” for this express legal authorization to exist before the next Income Campaign begins and the order regulating the personal income tax declaration model corresponding to the year 2023 is approved.
For its part, in relation to the Temporary Solidarity Tax of Great Fortunes, the obligation to declare the tax by electronic means is also legally provided, since it is understood that given the nature of the taxpayers – natural persons with net assets of a very significant amount– should have access to and availability of the electronic means necessary to complete it.
