The tasks of tax consultant they consist of their clients fulfilling their obligations with the Treasury, combining two aspects: that the fiscal cost borne is as low as possible, but strictly complying with the provisions of the Law.

It is in this second aspect where the suffering tax consultant must overcome difficulties that go beyond the normal knowledge of the regulations. We will ignore a known aspect, the enormous number of norms of different rank emitted continuously by the Administration; If this were the problem, it would have an easy solution: To study tax advice!

But studying is not enough. Tell me who was not found in dealing with clients in situations how are you:

  • About the same operation the AEAT and the Autonomous Community, trying to be taxed by the tax (ITP or IVA) that each raises.
  • The standard has been published and the client tries to tell her how fiscalista affects you. Hacienda has spoken often happens but do not know what he said. We must wait, always a few days of the expiration of the tax obligations, to clarify the obscure aspects Treasury or by a binding request, an internal circular or legal modification.
  • The public prosecutor indicates to the client that a certain legal modification (the obligatory presentation of VAT books electronically) will come into effect on a certain date. After moving heaven and earth, in order to adapt to the new situation, the public prosecutor has to tell the client that a last minute legal change delays the entry into force of the regulation or exempts it from compliance.
  • When in doubt, the tax adviser goes to the published binding consultations to finish commenting to the client who, in a show of legal certainty, ends up saying ".... they will be valued according to the criteria of the actuary ".
  • And finally how do fiscalista explains his client that the criterion of the Tax Agency is different from the DGT on the deductibility of interest on arrears imposed by the Administration itself?

On occasion the client comments: "in order not to know what to do, I am already". Although in the end and after many vicissitudes the counselor always finds a way to when Hacienda speaks, let's know what he said.


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Xavier Vales DiG barcelona Lawyers tax

Xavier Vales

DiG Lawyers

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