Right to the Error


The 23 of January of 2018 the French Parliament adopted the Law on "state to the service of a society of trust", which it is part of two pillars. On one side, the introduction of a right to commit errors for all, with the aim of moving towards a management advice and service. Of other, the simplification of procedures, correcting the regulator zeal, any excess, It is harmful, driving, at the same time, control mechanisms administrative action.

Several aspects highlighted by what affects the tax area. On one side, the incorporation of the right to the final assessment of the administrative position, as a member of the cooperative model compliance. Of other, the utilization, without complex, of something outside the usual legislative practice: the introduction of measures on an experimental basis, subject to performance evaluation and subsequent control.

The "right to error" (right wrong) follows a principle of common sense: the possibility that each mistake French, in their tax returns, without risking a penalty from the first rape. So, You must be able to rectify, spontaneously or during control, when the error has been committed out in good faith. For it, reverses the burden of proof, corresponding to the Administration prove otherwise. However, not applicable to recidivists or fraudsters, nor as a right to violate tax obligations belatedly.

This right implies a profound change in the relationship that links the French government and citizens, both practices continue as philosophy, around a key value: the trust. It is necessary that the first advice before sanctioning; support and release, rather than preventing, and simplify, Instead of complicating. At the same time, its technical configuration allows a relative distinction between taxpayers based on their 'history' tax.



What is the DAC 6 and what about her?


DAC can mean several things, it could mean, for example, Defense Anti Cars Digital to Analogue Converter, but no, is not that, is the Directive on Cooperative Administration of the European Union, DAC-6, it is the policy of administrative cooperation in amending for the sixth time Directive on the exchange of information for tax purposes between countries of the European Union.

Fiscal Intermediaries Directive or DAC 6 It is being transposed into our domestic law, must complete this process by all the Member States 31 from December to 2019. To accommodate the requirements imposed by the Directive must modify the General Tax Act by adding two additional provisions, as well as introducing Articles 45 a 49 bis in General Management Regulation and Inspection.

Transposition projects were published last 20 June to be submitted to the public inquiry, although they try to meet the minimum objectives of the obligation of information from fiscal intermediaries, mechanisms potentially abusive tax planning, still leave many outstanding aspects of regulation.

Directive fiscal intermediaries established as the deadline for transposition by Member States 31 from December to 2019, must start reporting on these mechanisms by obliged to do so (fiscal intermediaries or the taxpayers themselves) from 20 July 2019.

The objective of the Directive, at the least expressed both in its preamble and in the Bill that transposes into domestic law, It is fighting fraud and tax evasion through cross-border information gathering mechanisms potentially aggressive, and deter for the realization and marketing of such mechanisms.

In the very preamble to the Directive should be transposed, and puts the focus on fiscal intermediaries, to identify who as subjects who can participate in the creation of transnational structures in order to reduce the tax burden on taxpayers. A) Yes, we read that:

"We must remember how certain financial intermediaries and other tax advisers appear to have actively helped clients hide money abroad. further, although the ECCI (Directive 2014/107 / EU of the Council introduced, for information on financial accounts in the Union with a Standard Common Information Communication (ECCI) developed by the Organization for Economic Cooperation and Development (OECD), It represents an important step forward in establishing a framework of fiscal transparency within the Union, at the least with respect to information on financial accounts, You can still be improved. "

As well, year 2019 It is over and no transposition, this shall be settled on the run with a Royal Decree of here I am and if you want to take it and if not well, because it is "urgent and extraordinary need", and given that the directive was published in July 2018, sounds like a joke about the urgent need.





It is not Christmas if consumed more and growing tax revenues from indirect taxes such as VAT or IGIC, Hacienda gravel or whether the lottery, This is the birth of Jesus in Bethlehem was motivated by internal migration in the Roman Empire caused by the reform measures undertaken by the Emperor Augustus. Among them were tax measures.

If we take the first verses of the Gospel according to Luke, It is said about the birth of Jesus the following:

"In those days a decree went out from Emperor Augustus, ordering a census to be held worldwide. This census first took place while Quirinius governed Syria. And everyone would join his hometown. José, which he belonged to the family of David, He left Nazareth, city ​​of Galilee, and he went to Bethlehem of Judea, City of David, to register with Mary, his wife, she was pregnant. While in Bethlehem, He came the time to be a mother; and Mary gave birth to her firstborn son, She wrapped him in swaddling clothes and laid him in a manger, because there was no place for them in the inn ".

So that, It appears very clear, Joseph and Mary went to Bethlehem by the decree of the Emperor that are counted there.

Roman census established territorial units for submission to tax, according Tito Livio in its History of Rome, the first census was established by King Servio Tulio Year 573 AC (that is to say, 175 years after the founding of Rome). Servio Tulio made a profound reform of Roman society by extending to the territory, to the monetary system and the military political system. As this short history only goes tribute, Now we ignore everything that is not related to the census.

Delimitation census allowed in the tax flat tax set "by heads", hence the name capitatio, and were subject to personal taxation and direct people, the plebe, animals and units of agricultural land measures.

  • Humana capitatio
  • capitatio Plebeia
  • capitatio animals
  • terrera capitatio Iugatio

As part of the economic reforms of Augusto, it should be noted that the tax measures had a great impact on the subsequent success of the Roman Empire. Augusto made a large portion of the land on which it had extended the Roman Empire to pass under control and direct taxation in Rome, instead of extracting a variable number, intermittent and somewhat arbitrary tax of each local province, as had happened until then. The reform greatly increased the net income figure Rome perceived their new territories, and regularizing the flow stabilizing the financial relationship between Rome and the provinces, instead of causing continuing resentment when a new levy of taxes. Tax figures during the reign of Augustus were determined by population census, with fixed quotas for each province depending on the number of inhabitants. The citizens of Rome and Italy paid indirect taxes, while the provinces were required to pay direct taxes to Rome. Indirect taxes are provided for a tax of 4% on the price of slaves and 1% on goods sold at auction, and an inheritance tax of the 5% on those whose value inheritance came of 100.000 sestercios and provided that the relationship between the deceased and the heir was not first degree.


(In tribute to the Prof. Dr. Heinrich Wilhelm Kruse)






Given the impossibility of presenting a General Budget of the State (PGE) for 2020 because of the situation in the government functions, the Finance Ministry has sent the European Commission a draft which contained no major tax reforms, it's more, tinkering in the tax system are minimal.

five modifications proposed in

  1. Fuel tax.
  2. Financial Transaction Tax.
  3. Corporate tax.
  4. IRPF
  5. Heritage

How it looks, and even if there are changes in taxes above, the only thing new is the Financial Transactions Tax, also called Tasa Tobin. What it is everything?


Fuel tax[1], aims to equalize the cost of a liter of diesel to gasoline progressively. Specific, the tribute will mean a rise in 38 euros per thousand liters of diesel, resulting in revenue to public coffers 670 million euros over the next year.

According to the government, but has no environmental tax collection effort and will not affect farmers as carriers or taxation levied on commercial diesel and diesel will not suffer any variation bonus.


Another tax that the government intends to implement is known as'Tasa Tobin’, leviable with 0,2% the buying of Spanish shares carried out by operators in the financial sector, regardless of the residence of those involved or the place to be negotiated. The measure is expected to raise up 850 millions of euros, While banks could end up impacting the tax on the consumer. At present, stock exchange transactions are exempt as regards capital transfer of values ​​in accordance with article 108 of the Law on the Stock Market


Stability Plan also includes an minimum effective rate for large companies of the 15% and the 18% for financial institutions. further, may apply one gravamen for dividends received abroad of the 5%, against the exemption from the 100% that exists today..

The government also plans to introduce a reduction of the nominal rate of corporation tax for companies that invoice less than one million euros, and go from the 25% al 23%.

Total, these measures are intended to achieve to 1.776 millions of euros, calculated in the Ministry of Finance.

  • IRPF

The Government plans to raise a total of 328 millions of euros over the next year due to higher income tax on the highest incomes.

Current table types is:



until Euros
Íntegra fee

Rest taxable

until Euros
rate applicable

0,00 0,00 12.450,00 9,50
12.450,00 1.182,75 7.750,00 12,00
20.200,00 2.112,75 15.000,00 15,00
35.200,00 4.362,75 24.800,00 18,50
60.000,00 8.950,75 Onwards 22,50


The draft government collects a rise of two points for the higher rents 130.000 euros and two additional points, A total of four, for exceeding 300.000 euros. In this case the marginal tax rate would rise of the 22,5% al 24,5 Y 26,5%, respectively.

According to calculations by the union of technicians of Finance (Gestha), This increase would affect 121.550 persons Y, of them, the 8.400 Taxpayers with higher incomes of the country would have to pay a personal income tax 28.000 euros more than paid today.


By last, the document contains a the rise 1% at the rate applicable to higher assets to 10 millions of euros, with the aim that "contribute to a greater extent citizens that have greater assets", secure.

The Executive plans to raise a total 339 millions of euros with the same, although it is a tribute given to the autonomous communities, they can apply different bonuses or reductions, so this objective could not be achieved.

By the time the tax called Google does not appear.

[1] fuel taxes. In Spain, one absence, there are four taxes on fuels: First, VAT, located in the 21%. Second, the Taxes Special on Hydrocarbons, State-owned. … So for unleaded gasoline 97 octane or above the tax reaches 431,92 euros, O 0,432 EUR per liter.