Is scheduled next month of December this year 2015 the first published list of debtors with Public Finance, which, according to the wording of the new Article 95a of the General Tax Law, called the list of non-compliance relevant tax obligations.
Notwithstanding this first list, from 2016, a Ministerial Order set the date of publication of the list, which must occur in any case during the first half of the year, which will be made and signed by the Director of the State Agency Tax Administration.
This measure consists of the publication of lists have to frame it in the direction of the fight against tax fraud through the promotion of all types of preventive instruments needed to facilitate voluntary compliance with tax obligations.
The Spanish Parliament has considered that the said publication is completely respectful of the constitutional right to privacy with individuals, because, as expressed in the Preamble of the new standard, this right must be combined proportionally with the principles transparency, efficiency and publicity that should govern the actions of the government.
Thus, only those shall be published tax socially reprehensible behavior from a quantitative perspective and generate greater economic harm to the exchequer.
In this regard, it is established that the identification of debtors is limited to the publication of the name or business name and tax identification number (NIF), and provided that all of its tax debts of state-owned and / or rigged tax penalties exceed the amount of one million euros (€ 1,000,000).
However, it should be noted that not count for the purposes of calculating this figure, debts for taxes, being state-owned, are suspended and postponed, but those who, not being suspended and deferred, are pending a final decision following the filing of any challenge before the administrative or judicial bodies
As can be inferred, the publication of these lists of defaulters can have socially punitive effect and, although the proposed addition is previously communicated to the affected debtor, he may only make allegations regarding possible arithmetical or computational errors.
Moisés Murcia Priego
Lawyer specialized in Business Law, SF Lawyers
