by Josep Maria Reichardt 
El White Paper on taxes such as IP, IRPF, VAT and ISD was delivered on Thursday, March 3, 2022 to the Minister of Finance and Public Administration, Dr. María Jesús Montero. This book compiles 700 pages of suggestions on fiscal and tax matters.
Said book was designed by a Commission of recognized specialists and was directed by D. Jesús Ruiz-Huerta, who is in the Public Administration, companies, offices and the University in the Lefebvre's Fiscal Congress.
The commission was established on April 12, 2021 and each of its members have held meetings for a period of ten months in order to present their suggestions for the development of a conjectured modernization of the State tax and collection system.
The main suggestions are directed to the tariff rate of the Value Added Tax (VAT), the liquidation in the environment of the Tax on the Income from Physical Persons (IRPF) of some reductions and deductions, while some new ones can be added.
In addition, it is a suggestion of the commission the conservation of the Wealth Tax (IP) and the Inheritance and Gift Tax (ISD), emphasizing the well-known “Green Taxation”, which seeks to create a fiscal balance from diesel to gasoline.
Therefore, it seeks to generate an increase in the fuel tax and assign a tax to the acquisition of airline tickets, extend tolls and assign a municipal rate on traffic.
There are various suggestions for IVA, since the conservation of the 21% tax class is suggested, with the pertinent elimination of the reduced (10%) and super-reduced (4%) rates. As well as another option, in which it is suggested to maintain the elimination of reduced rates, but reducing the tax rate to 15%.
In addition, the three special forms of the tax can be ruled out, which are currently known as the simplified regime, the equivalence surcharge and that of agriculture, livestock and fishing.
At the same time, it is suggested to generate an increase in the tax rates on alcoholic beverages, tobacco and place a new tax on electric cigarettes.
Among the suggestions are those addressed to the IRPF in which the minimization of reductions that are thought to be unjustified is studied, such as the reduction for housing rentals or for joint taxation.
In addition, it seeks to study whether there is a real justification for the exemption determined for compensation in case of dismissal or suspension of the habitual residence as a result of reinvestment in another home.
Although, it is suggested that two new deductions be made for descendant children under 18 years of age or for low wages.
Among the novelties is the elimination of favored treatment in the IRPF on the complete exemption of the allowances and other designations for expenses when there are trips, which is credited to the high positions of the civil service such as the Spanish deputies of the European Parliament, the deputies and senators of the Cortes Generales, as well as the members of regional legislative assemblies, city councilors and members of provincial councils, island councils or other local entities.
One of the most important discussions that has arisen over the White book is the suggestion made by the Committee of Experts to keep the IP and ISD, this debate arises when the Employers' Association for the Promotion of Work and the Family Business Institute request the elimination of the Wealth Tax, for not generating an investment incentive.
Therefore, they suggest that the execution of the tax provides a higher benefit compared to the other states of the European Union, since only three states of the EU retain the IP.
There is a disparity between the use of the two taxes in the Spanish economic space, which is why the Community of Madrid is presented as an attractive area for considerable fortunes and the Committee supports the grouping of regulatory capacities in the perimeter of the minimum exempt, tax scales, deductions and bonuses.
This proposal seeks to determine a general tax margin that influences all the autonomous communities in the same way, while suggesting an increase in the minimum amount exempt from tax. IP from one million euros, certifying the purpose of grouping the taxation in the wealth meeting.
The specialists who have written the White book They have taken into account that Spain currently has a great fissure between poverty and extreme wealth, so this tax can generate help in the face of this great difference.
The commission seeks to preserve the aggregate limit of IRPF -Wealth Tax and the diminished representation of the latter, while wanting to protect the progressivity of the tax.
If you talk about ISD It is considered to reserve the decrease for the purchase of the individual company, professional activity and shares in entities, although it is sought to project up to a limit exempt from the bonus in the tax base.
Being recommendable the supervision of the requirements for the use of this reduction and the obtaining of a weighed tax scale for groups I and II of kinship.
This White book includes a new content that was given the name of “Economic Taxation”. It specifically seeks to increase collection and, according to the Commission, wants to minimize the environmental impact. This includes some topics such as electricity, transportation, waste handling and water supply.
A series of recommendations are included, among which are the verification of the taxation of diesel to gasoline, increase the fuel tax, place a tax on airline tickets that would extend domestic flights by 15% and international flights by 6,6 .XNUMX%.
A toll tax would be applied to the use of high-capacity highways, requesting the cancellation of 1 cent per kilometer for light vehicles and 3 cents per kilometer for heavy vehicles.
Being determined a municipal rate for traffic and access to cities, as well as the reduction of the taxation that is used in the area of electricity, eliminating the Tax on the value of Electricity Production, reducing the Special Tax on electricity that in Currently it is within the legal limit.
