General Protocol of action between the State Tax Administration Agency and the Platform for Seniors and Pensioners

In Madrid, on December 19, 2022

PARTS INVOLVED

On the one hand, the State Tax Administration Agency, represented by Mrs. Soledad Fernández Doctor, as General Director, a position for which she was appointed by Royal Decree 436/2022, of June 8, acting by virtue of the delegation of powers of its President agreed by Resolution of May 9, 2022 and in use of the powers conferred by article 103.three.2 of Law 31/1990, of December 27, on General State Budgets for 1991.

On the other hand, the Platform for Seniors and Pensioners, represented by Mr. Ángel Rodríguez Castedo, as President, acting in the name and representation of said entity, under article 17 of the Statutes of said Platform.

The parties declare that they have and mutually recognize each other sufficient legal capacity and legitimacy to subscribe to this general protocol of action.

STATEMENT OF PURPOSE

I

The State Tax Administration Agency (hereinafter, Tax Agency) is the public law entity in charge, in the name and on behalf of the State, of the effective application of the state tax and customs system and those resources of other Administrations and public Entities. nationals or the European Union whose management is entrusted to it by law or by agreement.

The Platform for Seniors and Pensioners (hereinafter, PMP ) is a state-wide, non-profit association that was born as a process of confluence of Organizations, Federations and Confederations of seniors and pensioners. Most representative pensioners in the national territory. It represents the associative movement of older people (15,079 associations, with more than 5,746,000 individual members) and its mission lies in the facilitation and structuring of a solid and fluid dialogue with public powers and other social actors. The PMP works with the aim of establishing, within the framework of government action, a means of contact that enables consultation and listening to key decisions and policies that affect the rights, interests and needs of older people, thus promoting that all public policies and actions are planned in close dialogue and cooperation with the group itself.

II

The representatives of the PMP have expressed the concern of their associates regarding the exclusion and impact that the digitalization process is causing on the lives of older people with respect to various areas of Public Administrations , highlighting, at the same time, the efforts made by the Tax Agency to carry out information and assistance actions so that they are more accessible to all groups.

For its part, the Tax Agency has expressed its willingness to continue and advance in its attention to the problems of older people, by promoting actions that ensure them complete and updated information regarding their rights, as well as the provision of the necessary support and advice in complying with your tax obligations.

III

Older people constitute a large sector of the population and, therefore, a high number of taxpayers who interact with the Tax Agency, which makes it advisable to establish channels that facilitate this relationship by entering into agreements with institutions representing their interests. like PMP .

By virtue of the above, both parties consider it very beneficial to sign this general protocol in order to establish a general framework of collaboration in which future actions are included, in accordance with the following

AGREEMENTS

FIRST. OBJECT

The purpose of this protocol is to establish the basic guidelines for assistance by the Tax Agency to older people in the exercise of their rights and compliance with their tax obligations.

SECOND. GENERAL COMMITMENT OF THE PARTIES

Under this protocol, the parties undertake to provide each other with the necessary collaboration for the best achievement of the objectives pursued.

Failure by any of the parties to comply with the commitments assumed will entitle the other to request the resolution of the protocol, after having previously heard the Joint Collaboration Commission.

The PMP , without altering its responsibility in the fulfillment of its obligations, may entrust the execution of the actions that it is responsible for developing by virtue of this protocol and its specific collaboration agreements, to any of the associated organizations of the Platform, unless expressly stated against the Tax Agency. The PMP will communicate this circumstance to the sole interlocutor of the Tax Agency before the start of the aforementioned execution.

THIRD. JOINT COLLABORATION COMMITTEE

1. A Joint Collaboration Commission of an equal nature will be established, made up of four members, two representing the Tax Agency and two representing the PMP .

The head of the General Directorate of the Tax Agency will appoint a representative of the Planning and Institutional Relations Service, who will act as president and a representative of the Tax Management Department.

The representatives of the PMP will be appointed by its President.

2. The Joint Collaboration Commission will carry out the following functions:

1. Identification and analysis of the specific problems of older people in the exercise of their rights and compliance with their obligations in the tax field.

2. Proposal of measures and actions.

3. Evaluating the results obtained.

4. Promotion and monitoring of collaboration between the parties for compliance with the protocol.

5. Resolution of incidents and controversies that may arise regarding the interpretation and execution of the protocol.

3. The Commission, which will be convened by its president, will meet for the first time within three months following the signing of this protocol, ordinarily once a year in the last quarter, and in an extraordinary manner whenever necessary upon request. of any of the signatory parties to the protocol.

ROOM. PERFORMANCES

The competent bodies of the Tax Agency may agree, at the proposal of the Joint Collaboration Commission, among others, the following measures and actions:

1. The Tax Agency will prepare an assistance plan for the elderly, which it will update before January 31 of each year. Its content will take into account the information on the problems and needs of older people in the exercise of their rights and in compliance with their tax obligations that is provided by the PMP .

2. The communication of information and the provision of assistance for the preparation of declarations and other tax procedures by telephone will be increased, fundamentally by promoting the implementation and development of Comprehensive Digital Assistance Administrations ( ADI ).

3. Face-to-face assistance for the elderly will be maintained as long as they continue to request it, so that full assistance can be provided at any Tax Agency office through a preferential appointment system, and, if the capacity of the service at any given time allows it, without the need for an appointment.

4. Work will be done on the development of agreements with local entities to implement actions aimed at providing information and assistance services in their area.

5. The PMP will disseminate through its publications, web pages or other means, the information and assistance actions that are available for older people, sending from the Tax Agency all information that may be of interest to this group, especially the taxpayer calendar and assistance telephone numbers.

6. The most frequently used models and forms will be reviewed and, in particular, those corresponding to electronic procedures, in order to simplify and clarify the texts and operating instructions.

7. On the occasion of the annual Personal Income Tax campaign, the Tax Agency will carry out the preparation of an informative brochure, in paper and electronic formats, with information for older people about the main information and assistance services . The Tax Agency will distribute the brochures through its Delegations, Special Delegations and Administrations, and the PMP will also collaborate in their dissemination among its associates.

8. The PMP will provide the Tax Agency with non-advertising spaces in its publications to publicize the information and assistance actions implemented.

9. The above actions will be intensified on the occasion of the annual Personal Income Tax campaign.

10. The PMP is committed to informing, assisting and advising the Tax Agency, among other issues, on technical developments, tools and definition of existing or newly emerging standards, which may influence the best service that the Tax Agency provides to older people.

FIFTH. FINANCING

Each of the parties will assume the cost that may be generated by carrying out the actions derived from this protocol that correspond to them.

SIXTH. APPLICABLE LEGAL REGIME

This general protocol of action is not considered an agreement, according to the provisions of article 47.1, second paragraph, of Law 40/2015, of October 1, on the Legal Regime of the Public Sector, as it involves mere declarations of intention. of general content that express the will of its subscribing parties to act with a common objective, without implying the formalization of specific and enforceable legal commitments.

No contractual or legal obligations of any kind arise from this protocol for the parties, which is why it is excluded from the application of Law 9/2017, of November 8, on Public Sector Contracts, and Law 40/ 2015, of October 1, of the Legal Regime of the Public Sector.

SEVENTH. VALIDITY

This protocol will be applicable from the day following its signature and will have a duration of two years, unless expressly reported by any of the parties one month in advance of the end of the aforementioned period, which will be extendable for the same period by means of unanimous and express agreement of both parties.

As proof of compliance, the parties sign this General Protocol of Action on the date and place indicated in the heading.