Under the chairmanship of the Regional Minister of Finance and European Financing, Mr Bravo Baena, with Mr Cuesta Domínguez (Cuatrecasas) representing the Foundation’s Board of Trustees, the project promoted by Fundación Impuestos y Competitividad was presented at the headquarters of the Regional Ministry, in the Torre Triana building. The event started at 17.30, and along with reduced in-person attendance (representatives from different companies as well as from the Employers’ Association of Andalusia and trustees of the Foundation), was held by telematics means, open to the general public.
Mr Cuesta Domínguez thanked the Regional Government for its hospitality and the DG for Taxation of the Autonomous Community for its active participation in the working sessions relating to the project, and classified the latter within the Foundation’s habitual line of work, which, based on the study and research into the Spanish tax system, aims to improve said system, paying special attention to the competitiveness of our economy, and adopting a highly pragmatic view which gives feasibility to its proposals. This is particularly relevant at this moment in time when the process of an in-depth tax reform is underway, which will impact autonomous financing, in which Transfer Tax and Stamp duty have a relevant role.
The project was presented by the following 4 speakers, as detailed below:
- Mr Gonzalo Rincón (Garrigues) gave a brief presentation of the project, stating its structure and general aim and mentioned some of the general conclusions of the project; set out in a final summary comprising the final chapter of the published book.
- Mr Javier Pérez- Fadón (retired State tax inspector and Deputy Director of the DG for Taxation of the Ministry of Finance for many years, competent as regards this tax), went over the general considerations of the tax, its regulation and practical application. Special attention was given to matters such as whether or not this tax, or any of the three modalities comprising the tax, should be completely eliminated.
- Mr Juan Calvo (Professor of Finance and Tax Law at Universidad de Extremadura) delivered – by means of pre-recorded telematic participation – an address of the “common issues” affecting the various modalities of the tax, the determination of the tax base, always a complex issue, which has been recently amended with the introduction of the so-called “reference value”, in respect of which he carried out a critical assessment, paying special attention to recent court rulings on the matter delivered by the Supreme Court.
- – Lastly, Ms Tamara Iglesias Cancho (EY Abogados), expounded on the special features of the determination of the tax base in the case of “ notarial documents”, paying special attention once again to court rulings on the matter.
The speakers were all authors of one of the book’s chapters, with Mr Rincón also undertaking the general co-ordination of the work.
Following the presentations, there was a discussion among all members of the roundtable, moderated by the General Director of Taxes of the Regional Government, Mr Vázquez Martín, in which some of the most controversial issues of the tax were discussed as well as the possibility of its reform within the Tax Reform process underway. The session ended at around 20.00 hours, with Mr Vázquez Martín closing the event