THE GENERAL TAX LAW ALLOWS VIDEO CONFERENCING AS A WAY OF CARRYING OUT ADMINISTRATIVE AND COMPULSORY TAX PROCEDURES

The First Final Provision of Royal Decree-Law 22/2020, of 16th June, which regulates the creation of the COVID-19 Fund and establishes the rules relating to its distribution and drawing-up, published in the Official State Gazette of 17 June and coming into force on the same day, has amended Article 99 of the General Tax Law, which deals with the development of tax actions and procedures, to legally enable videoconferencing or other similar digital systems as a means of carrying out the actions of the Administration and of taxpayers in tax application procedures.

In any case, the use of such systems will require the consent of the taxpayer.

The changes made are as follows:

“Final disposition one. Amendment of Law 58/2003, of 27 December, General Taxation.

Law 58/2003, of 27 December 2003, on General Taxation, is amended as follows:

One. A new paragraph 9 is introduced in Article 99 and reads as follows:

«9. The actions of the Administration and of the taxpayers in the procedures for applying taxes may be carried out through digital systems that, by means of videoconferencing or other similar systems, allow two-way and simultaneous image and sound communication, visual, auditory and verbal interaction between the taxpayers and the acting body, and guarantee the secure transmission and reception of the documents that, where appropriate, reflect the result of the actions carried out, ensuring their authorship, authenticity and integrity.

The use of these systems will take place when the Tax Administration so determines and will require the agreement of the taxpayer in relation to their use and the date and time of their development”.
Two – A new point (e) is inserted in Article 151(1) and reads as follows:

“(e) in the places indicated in the preceding subparagraphs or in another place, when such actions are carried out through the digital systems provided for in Article 99(9) of this Law The use of such systems shall require the consent of the person liable for payment of the tax.

Second final provision. Regulatory development and implementation.

The head of the Ministry of Finance is authorised, within the scope of his powers, to issue any provisions necessary for the development and execution of the provisions of this Royal Decree Law“.