As part of the continuous monitoring of the drafting of rules and regulations on tax matters, the Board of Trustees of Fundación Impuestos y Competitividad has undertaken to participate in the Commission’s open public consultation and is grateful for the opening of said process.
The participation in said open public consultation is an opportunity for the Foundation to fulfil its own foundational purposes, at the same time collaborating with the Committee and with the governmental initiative that has fostered this process. It is evident that when doing so it will endeavour to be consistent with its statutory claim of finding more positive solutions “for the benefit of the competitiveness of the national economy …”.
It seems appropriate to point out how within the Recovery, Transformation and Resilience Plan approved by the Government in April 2021, component 28 “Adaptation of the tax system to the reality of the 21st Century, emphasizes that “the first task of the tax reform is to contribute to the economic recovery of Spain, boosting economic growth, job creation and enhanced competitiveness.”
From the above, a general coincidence of objectives may be inferred, between the reform that the Government proposes and the observations that Fundación Impuestos y Competitividad incorporates into this document, even though there might be specific differences in the particular solutions proposed.
To better fulfil this objective, in this preliminary stage of the process, the Board of Trustees of Fundación Impuestos y Competitividad has considered that the best procedure to follow is to make use of the results of its preliminary tax research, for the purposes hereof, after 10 years of activity and a list of published works of certain importance, which cover different areas of the Spanish tax system, offering a list of arguments of interest for the envisaged review of the Spanish tax system.
In line with the public dissemination of its actions, the complete text of the document presented by the Foundation is offered.