Compulsory online tax returns

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Ana Maria Delgado
UOC
In general, submitting tax returns online is optional for taxpayers. Nonetheless, legislation provides for online submission to be made compulsory in certain cases, for taxpayers for whom, due to their economic or technical capacity, professional activity or other accepted factors, access to and the availability of the necessary technological resources are guaranteed. In that regard, it must be borne in mind that some taxpayers, particularly individuals, do not have the technical and economic resources to submit returns online. One of a number of measures geared towards making submission easier for such taxpayers consists of allowing returns to be submitted on behalf of third parties in the context of social collaboration in the
collection of taxes. Such collaboration takes on greater importance in cases in which online interaction with the tax authorities is compulsory.
Keywords
tax returns, taxpayers, online submission, electronic administration

Article Details

How to Cite
Delgado, Ana Maria. “Compulsory online tax returns”. IDP. Internet, Law and Politics E-Journal, no. 21, doi:10.7238/idp.v0i21.2735.
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Author Biography

Ana Maria Delgado, UOC

Professor of Tax Law
Director of Legal Studies and Political Science
Director of the Master in Taxation