The tools of non-violent struggle are not only denouncement, non-cooperation and the creation of alternatives. They also include civil disobedience, and one of its most common forms is tax resistance. The monarchy is funded by our taxes. The strength of fiscal disobedience lies in the fact that we dare to stop cooperating with the monarchy and the repressive apparatus that supports it, assuming the consequences, in order to expose their repression and violation of rights.
Tax resistance is not an explicitly recognized right, but there is case law that states that conscientious objection for ideological reasons, and therefore also its fiscal variant, may be covered by the Spanish Constitution within the scope of freedom of conscience. It should be noted that there is a precedent in favour of tax resistance in the ruling of the Catalan High Court of Justice in 2006 on the appeal filed by Joan Surroca Sens, in which the penalty imposed by the Treasury Department is overturned, based on the fact that it considered that there was no intention of committing tax fraud. We know from experience, however, that past rulings do not guarantee present or future application.
Any taxpayer who pays Personal Income Tax (IRPF). In our opinion, the risk for salaried employees (workers, civil servants, pensioners, etc.) is more predictable than for self-employed people and entrepreneurs.
No. The draft version has to be edited to enter the amount you want to object to paying.
It is always advisable to do your tax return, to see whether it is negative (entitling you to a rebate) or positive (meaning you have to pay an outstanding amount). In this case, if the mandatory minimum income is not reached, you do not have to submit your tax return. In either case, despite not being obliged to do so, you can do the tax return and show your objection.
In this case, the result of the final Income Tax Return will be higher, including the balance to be rebated and the amount you object to paying.
Yes. In this case, the balance of the Income Tax Return will result in a lower amount payable, equivalent to the outstanding balance minus the amount you object to paying.
In the event that the Spanish Tax Agency detects the amount withheld as an objection – which is not always the case – it can claim the amount from you, but does not usually impose a penalty on the taxpayer. The Tax Agency can make a ‘provisional settlement proposal’ asking for a justification of the amount withheld in the field in which the amount of tax you object to paying is written.
If the balance of your Income Tax Return is negative and you are entitled to a rebate, the amount demanded must be paid. If the balance is positive, and you have to pay an outstanding amount, you have to pay the amount of the tax you withheld plus interest (3.75%).
You have to pay a settlement of the amount demanded an a penalty of 50%, plus 10% to cover financial losses. For instance, if you initially objected to paying €100.00, you would be required to pay €160.00. If you accept this settlement and pay within the deadline, you get a reduction and the final penalty would be 31.50%, so for objecting to pay €100.00, you would have to pay €131.50.
If the balance of the Tax Return was negative and you are owed a rebate, a penalty of 15% is applied to the amount demanded. If the new settlement is accepted and paid within the deadline, you get a reduction and the final penalty would be 7.87%.
The Spanish Tax Agency can present a settlement proposal and return the money in line with this settlement. A claim can then be lodged.
They can review your Tax Returns from up to 4 years in advance but, if they are correct and no objections to paying tax have been made in previous years, nothing else should happen.
Donate it to the Republican Social Action Fund or another entity or cause. If you do not prove that you have donated the amount that you object to paying elsewhere, the Treasury Department can accuse you of seeking personal financial benefit through your objection and charge you with tax evasion.
With this campaign, you assume a small risk – the penalty that we may receive is the embargo of the amount of tax that we object to paying plus interests – but it is worth it. All great changes for freedom have happened when many people have been willing to take small actions like this, all together. Step by step, by ceasing to collaborate financially with the repression, we will bring down the monarchy.