THE COOPERATIVE RELATIONSHIP IN SPAIN: ACCUMULATED EXPERIENCE AND PENDING CHALLENGES

Abstract

Over the last decade, important actions have been carried out in Spain aimed at achieving a change in the relational model between the Tax Administration and taxpayers, in line with the change in philosophy that has taken place on an international scale. This paper analyzes the main experiences of cooperative compliance, focusing particularly on its practical utility, based on the results obtained to date. In line with this examination, the detected deficits and the possible fields of improvement are pointed out with a view to achieving the intended objective: avoiding confrontation and maximizing tax compliance through transparency and legal certainty. In this regard, the virtuality of the UNE 19602 Standard, on tax risk prevention and management systems, is also valued, while a regulatory recognition of the certification is demanded as a cause of exemption from tax liability for the use of due diligence.