11 May 2020. The three entities that form the UNE Group support the greatest commitment to their tax obligations, through their adhesion to the
AEAT Code of Best Tax Practices.. The Code has been adopted by each of the entities:
Spanish Association for Standardisation-UNE;
Testing, Innovation and Services Centre (CEIS); In the case of UNE, it is the first association to adopt the Code. This is an action that is aligned with the commitment of the three organisations to the promotion of the welfare of society, helping to generate the confidence that is essential for the development of the productive sectors and the economy.
By following the Code of Best Tax Practices; UNE, AENOR and CEIS are committing to management based on the principles of transparency, good faith and cooperation with AEAT. This practice is reflected in aspects such as:
In this way, the three entities increase their standards of transparency and regulatory compliance; establishing a closer cooperative relationship with AEAT. This is one step further in its already broad commitment to the practical tax improvements based on the principles of integrity, prudence and transparency, which prevent opaque or aggressive tax strategies.
On the part of AEAT, the Code requires the need to act in accordance with the principles of transparency and legal certainty in the application and interpretation of tax standards.
The Code of Best Tax Practices has led to a change in the existing relationship between AEAT and the taxpayer, in which it gives particular significance to the cooperative link that is created at the time an entity decides to participate. So far, there are more than 150 organisations associated with the Code; both this and the list of members appear on the AEAT website
The Code was started by the Large Businesses Forum in 2009, with the intention that it be established as a cooperative relationship between a group of 27 large Spanish companies and the Tax Agency. Within the working groups created in the forum, one devoted to the drafting and development of what was eventually to become the Code of Best Tax Practices.