The Secretary of State for Finance (President of A.E.A.T.) requested the collaboration of Fundación Impuestos y Competitividad for the analysis and evaluation of the measures adopted in accordance with the commitments undertaken by Spain in Component 27 of the Recovery, Transformation and Resilience Plan, specifically the measures adopted by Law 11/2021, on “measures to prevent and combat tax fraud”.
The result of said collaboration was the report that is now presented in these pages, following the express approval of the Secretary of State.
It is true that the “Interim Evaluation” report issued last December by the Secretary of State refers extensively to the Foundation’s comments and evaluations; which, in the opinion of the Board of Trustees of the Foundation, does not detract interest from the full dissemination of the content of the report prepared; which should be continued in this year, with a view to the definitive evaluation of these same measures vis-à-vis the EU.
All that remains is to thank the Spanish Tax Administration for the opportunity and distinction bestowed on the Foundation by contributing to this work, and its transparency in now allowing the full publication of this document.