5.4. Forum of Companies, Institutions and Public Entities

On October 20, 2023, the Forum of Companies, Institutions and Public Entities was launched as a cooperative relationship body between the Tax Agency and a group of 19 companies and public entities. The purpose of this Forum is to establish a channel of relations, based on trust and transparency, that will allow tax authorities to better understand the reality of public companies. In this way, progress is being made in creating a preventive model that reduces tax audit and investigation actions.

The following working groups were also created within the Forum:

• Analysis of tax regulations and measures to reduce tax burdens.

  This working group seeks to create a permanent channel of communication between the Tax Agency and public companies so that they can address their main tax and customs issues. Another objective pursued by this working group is to inform public companies of the main legislative developments that are being produced and to receive initiatives that arise with a view to reducing indirect tax burdens.

• Promoting communication and cooperative relationships.

  This working group has a first task, which is to agree on a Code of Good Tax Practices. The other objective of the working group is to establish mechanisms that allow the recovery and reinforcement of the importance of the public sector and the fulfillment of fiscal obligations.