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Final report on compliance by the Spanish Government with the commitments assumed under component 27 of the Recovery, Transformation and Resilience Plan (P.R.T.R.)

The Secretariat of State for Finance (presidency of the A.E.AT.) requested the collaboration of the Fundación Impuestos y Competitividad in analysing and evaluating the measures adopted under the commitments assumed by Spain in Component 27 of the Recovery, Transformation and Resilience Plan and specifically, the measures adopted by Law 11/2021 on “measures to prevent and combat tax fraud”.

In 2022 this collaboration was extended to the “interim evaluation” and to the definitive evaluation in 2023.

The novelty in this second year was that together with the follow-up of the measures adopted under Law 11/2021 on “measures to prevent and combat tax fraud”, the Foundation was asked to make contributions and suggestions on those measures that could have an impact on the improvement of compliance and the prevention of tax fraud.   The Foundation has focused its proposals on those measures which in its opinion, contribute to encouraging voluntary compliance.

The Interim Evaluation report issued in December 2023 by the Secretariat of State referred extensively to the Foundation’s comments and considerations and this was similarly the case in the final report published in January 2024.  Nonetheless, it is also true that the  Evaluation Report does not reflect the novel proposals of the Fundación Impuestos y Competitividad, confining itself to indicating that:

 “The principal contributions of the AEDAF, FIyC and FIDE reports focus on the proposal for improving voluntary compliance.”

It is therefore of special interest to publicly share the report submitted to the Secretariat of State for Finance after the publication of its final report on PRTR. 

It only remains for us to once again thank the Spanish Tax Administration for the opportunity and honour for the Foundation of having contributed to this work and its exercise in transparency by permitting the publication of this document in its entirety.