Firstly, Sonia Díaz recalled the requirements that must be met to benefit from the 99% regional exemption on the Inheritance and Donation Tax agreed for this year (compared to the previous 95%). Although, he mentioned that other communities such as Catalonia have expanded WhatsApp Number the subjective scope of application of the deduction and allow those workers who have an employment relationship with the company for more than 10 years and want to continue with the activity of the family business to benefit from the bonus, as is currently allowed with descendants even of the third degree of family relationship (nephews, brothers, daughters-in-law, sons-in-law or fathers-in-law).
«Currently, in the Community the benefits extend up to the third degree and they are required to maintain the company for five years to maintain the tax advantages. But it would be interesting to consider whether it is possible, in order to align ourselves with the rest of the autonomous communities, that people who, without being related to the deceased, but have certain work or professional ties with the entity, benefit from said deductions ", the director reasoned.
We think of those workers who "have been driving the company all their lives and want continuity for it" , but as long as they have a minimum seniority of 10 years and have been entrusted with tasks of responsibility in the management or direction of at least 5 years.
Asturias and Andalusia are also other communities that allow the application of the tax deduction to workers who opt for succession and maintain the activity for 5 years, although the latter has reduced the maintenance of the company to 3 years in the case of ascendants or adopters and collaterals up to the third degree.
In the opinion of Sonia Díaz, if what is intended with the tax benefit is precisely the maintenance and continuity of the family business, cutting said period "does not seem to make much sense and, in fact, the uniqueness of the benefit is lost . " he clarified about it.
Díaz insisted that the philosophy of the Valencian Tax Agency is transparency and for this purpose the administrative criteria and tax queries are already being published on its web portal.
The AEAT reports on its pilot on VAT
The closing of the Forum was carried out by Manuel Cabrera , special delegate of the Tax Agency (AEAT) in Valencia, who presented the main lines of the strategic plan of the Tax Agency, explaining that they are making an effort to implement new tools to achieve Its main objective: “ to improve voluntary compliance .”
In this sense, the recently launched VAT draft stands out, which is going to be carried out as a pilot with 18,000 companies, or the information on the fiscal data of the Corporate Tax (a strategy similar to the traditional Personal Income Tax transfer of fiscal data to the taxpayer) that will be provided this year for the first time. Thanks to this, errors such as amounts pending compensation or worker retentions can be prevented. “We are trying to establish a group of taxpayers in which this cooperative relationship is fluid: we are going to be transparent in exchange for the companies also providing all the information they have ,” he explained.
Among the measures of said plan, in the field of assistance, the implementation of Comprehensive Digital Assistance Administrations (ADI) stands out, service centers that would be added to the traditional in-person care offices, but in this case with exclusive dedication to attention and assistance to taxpayers by electronic and telephone means. “This will allow us to resolve your doubts in a longer schedule and without the need to travel to the offices ,” he highlighted.
The first of them, which will allow greater specialization of officials, will open in Valencia in autumn , and will be especially focused on VAT.
In the fight against the underground economy, the plan delves, according to Manuel Cabrera, into fining “anyone who produces, uses or benefits from business management software that favors double accounting in the company” , a strategy that will be combined with the of fraud repression through in-person actions.