CCOO has proposed to the commission of experts for tax reform the creation of an ‘Amazon tax’ with which the physical distribution of goods and services would be taxed and that would allow collecting up to 2,300 million euros depending on the amount established.

In its document of proposals for the reform of the tax system, to which Europa Press has had access, CCOO specifies that the objective of this rate would be to compensate for the loss of collection and employment that is being generated by the “erasure” of retail businesses and catering establishments due to the digitization of the economy.

This rate that the union calls the ‘Amazon rate’ would be levied on the distribution of the physical distribution of goods and services through a commercial network or non-retail establishments and those companies with a national or international turnover greater than 750 million euros, where less than 75% of its sales are distributed through a retail network.

According to data from the INE, 65% of the ‘online’ transactions that occur annually correspond to physical sales made by large companies where less than 75% of their sales are distributed through a retail network. Thus, CCOO calculates that implementing a rate of these characteristics of between 3 and 10 euros per distribution would achieve a collection of between 689 and 2.300 million euros.

Along with this, CCOO expresses its support for the ‘Google rate’ created by the Government and denounces that the other new tax that the Executive designed, that of financial transactions, leaves the transactions of professional operators out of its taxable event. “The purpose of the tax is, therefore, only for collection purposes and will be paid by small and medium-sized savers when they buy or sell shares on the stock market,” criticizes the union.

Higher VAT in catering

CCOO also proposes to the experts to lower the reduced or super-reduced rate of VAT on the household related supplies (community, gas, electricity, water, etc.), depending on what the Community directive for the harmonization of this tax allows.

The union suggests compensating for this loss in collection with increases in other tax figures or by raising the taxation of hotels and restaurants within the VAT itself.

“Spain has clear international competitive advantages in the tourism sector thanks to the good climate and its geostrategic position. A low taxation in this section implies a transfer of resources to foreign residents who come to Spain for tourism. For national residents it would mean, instead , a progressive redistribution, since the level of income is positively correlated with the consumption of these goods and services, “he argues.

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Green taxation

In its document, CCOO is in favor of developing a green tax system to close the gap with Europe, whichIt must to some 10,000 million of lower collection, and encourage a change in habits, although it expresses its concern about the redistributive effects of this type of taxation.

Thus, and in order to avoid unequal distributional effects, the union proposes a series of alternatives to green taxation, such as the closure of the city center; the prohibition of short-haul flights when there are less polluting and collective alternatives; design of multicenter cities with all services within 15 minutes of walking distance, and improvement of accessibility to public and private services via ‘online’ to avoid polluting movements, among others.

Likewise, it defends that the transformation of the ‘energy mix’ in favor of more renewable energies and the expenditure on R&D in clean technologies constitute other levers in favor of the green transition “with, possibly, a greater effect than environmental taxation”.

“At this point in the climate emergency it is worth wondering if green taxation can play a sufficiently effective role or if more forceful and targeted interventions are required through regulation that even imply the prohibition of some particularly polluting behaviors,” he says.

For the union, one of the The main problems of green taxation is its regressive nature, from which problems related to equity and effectiveness arise. “In effect, in the end, whoever pollutes pays can be transformed into whoever pays pollutes,” he warns.

“This is observed in the international distribution of the polluted, where the richest 1% of the population emits as much CO2 as 50% of the world population. The rich can escape more easily from the green tax by buying, for example, a electric car, better insulating your home, placing solar panels in your home, etc. “, he exposes.

In the case of introducing new taxes that affect mobility, CCOO sees preferable those whose taxable event allows to approximate the ability to pay of the taxpayer, such as the registration or circulation tax, which can be modulated depending on the characteristics of the vehicle.

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Regarding corporate tax, CCOO proposes to simplify it from exemptions and deductions; review the taxation of SICAVs; limit to four years the compensation of negative bases and pending deductions; tax the repatriation of dividends, and establish a minimum rate of 15% on profits, regardless of the result of the tax declaration, which would lead to an increase in collection of 9,000 million euros.

In your document, CCOO denounces that Spain collects between 70,000 and 77,000 million euros less per year than the average of the euro area, a high fiscal gap that “makes the Welfare State unviable in the medium term, conditions the progress of the country and puts future generations in debt”.

The origin of this tax gap is, according to CCOO, in the high fraud and the low effective rates compared to Europe.

Thus, he states, 69% of the tax gap with the euro area is located in social contributions (39.5%) and personal income tax (29.2%). To close the gap in social contributions with the euro area, CCOO proposes to eliminate the system of modules in personal income tax and that the self-employed contribute by their real income.

Likewise, it proposes uncovering the maximum contribution bases and that the maximum pension evolves in relation to this uncovering.

Regarding personal income tax, CCOO supports the recent increase in tranches and rates in the general and savings base. However, it continues to claim the merger between the two bases or their taxation at the same rate scale if the dual nature of the tax.

For the union, the “reasonable and acceptable” rate scale for the Spanish economy and society in personal income tax is the one that was in force between 2012 and 2014.

As for fraud, its great dimension has to do, in his opinion, “with the lax definition of the tax crime, the procedural difficulties to instruct it and the lack of human resources to prosecute it.”

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