Financial technicians and freelancers will study new formulas to adapt the module regime to the current situation
Technicians from the Ministry of Finance (GESTHA) and the Union of Professionals and Autonomous Workers (UPTA) will study new formulas to deal with the rigidity of the taxation of objective estimation by signs, indices and modules (system of modules ) in a changing and highly uncertain economic environment like the current one, to adapt it to one that takes into account your real income and expenses.
Today, 389,000 commercial activities and 898,000 other farmers and breeders are taxed under the module regime. On the other hand, 59.2% of economic activities already do so under direct estimation, which is why the two organizations are proposing to gradually adapt the module regime given the current difficulty of forecasting the evolution of a company. In the coming years. years.
An obsolete regime that generates perverse tax effects
GESTHA and UPTA consider that the module regime is outdated and does not take into account subjective circumstances, which generates perverse tax effects for the self-employed.
In addition, they consider that the planned modification of the social security contribution of the self-employed, depending on the returns obtained, would benefit all self-employed in general, either because they would pay less contributions if they have low incomes or losses, or because they would improve their severance pay. temporary activity and future retirement.
More precisely, they underline that with the new method of contribution, as long as this crisis lasts, the self-employed in loss would not have been forced to contribute to Social Security.
Move the tax survey magnifier
At the same time, GESTHA and UPTA call on the government to strengthen the fight against tax evasion and fraud, the most sophisticated and the most voluminous of multinationals, business groups and large fortunes.
At present, they point out that over 80% of AEAT staff focus on investigating individuals, the self-employed and small businesses, which together account for 28% of the country’s tax evasion.
Thus, they will ask in the parliamentary treatment of the bill of the general budget of the State (PGE) for 2021 that a higher technical body be created to increase the functions and responsibilities of the technicians of the Ministry of Finance, 83.4% of officials. from group A to operational posts of the AEAT and 90.2% to general State intervention.
Likewise, the two organizations support an official estimate of the submerged economy in Spain and that a plan be devised to increase the staff of the AEAT in the medium term between 15,000 and 17,500 new employees and to equalize us with the tax administrations of the European countries.
The goal, after all, will be to encourage voluntary compliance by freelancers and small businesses, by making the sending of letters so that their advisers justify the discrepancies detected, and that they voluntarily submit additional declarations in the event of an audit. omission. In this way, a good part of the staff would be devoted to the investigation of tax evasion and crimes.