Luz verde a la ley de Ayuso que agiliza las gestiones tributarias y garantiza la seguridad jurídica

The Madrid Assembly has finally approved the new Law for Defender of the Taxpayer, a major pledge of Mayor Isabel Díaz Ayuso during her campaign. The legislation aims to streamline tax administration processes and ensure legal security for Madrid residents. Díaz Ayuso announced the creation of the law before the regional election in May 2023, which secured her current absolute majority in the regional Parliament.

The Madrid Assembly gave final green light to the law on Thursday with the votes of the People's Party (PP) and Vox, rejecting the left-wing bloc. The new law will take effect the day after its publication in the Official Gazette of the Community of Madrid and will apply only to taxes granted by the State, including taxes on Property, Successions and Donations, Transfers of Property, and Documented Acts, as well as rates on gaming.

The legislation aims to create a fairer, more balanced, and more "affectionate" relationship between the tax administration and taxpayers. It sets a maximum of three months for the autonomous government to respond to citizens' petitions. The new Defender of the Taxpayer, which replaces the current Madrid taxpayer defender with more technical resources and enforceable deadlines, will have 15 business days to respond to complaints about delays, electronic issues, or poor treatment.

The normative text also introduces pioneering mechanisms of "institutional courtesy," such as the obligation for the regional administration to apologize when a final ruling declares that a taxpayer's right was violated and to thank when an inspection ends without regularization and without sanction. The law will provide taxpayers with greater legal security by responding to their written and binding questions, performing free self-liquidation for those who request it, and accompanying them in presentation and payment. Taxpayers can consult their files through the Virtual Tax Office and an individualized tax folder.