Proponents of the proposed reforms argue that the Tax Agency must adopt a strictly objective, data-driven approach to selecting audits. By removing human discretion from the process, the agency can protect its staff from accusations of political bias and ensure that the law is applied uniformly. This shift is seen as a necessary step to modernize the institution and align it with international best practices for tax administration.
When the selection process is perceived as opaque, it weakens the social contract between the state and the taxpayer. If citizens believe that the rules are applied differently based on a person's status, they are less likely to comply with their own tax obligations. Therefore, establishing clear, public-facing criteria for why an audit is triggered serves the interest of the entire tax system by reinforcing the principle of equality.
Furthermore, advocates for these changes suggest that the current system is outdated and ill-equipped to handle the complexities of modern wealth management. By automating the selection process through advanced analytics, the agency could identify potential fraud more effectively. This would not only increase tax revenue but also demonstrate that the agency is operating as a professional, non-partisan body that answers only to the law.
Ultimately, the goal is to create a system where the identity of the taxpayer is irrelevant to the audit process. This would provide a shield for the inspectors themselves, allowing them to perform their duties without the pressure of political interference. Implementing these changes is viewed as a vital investment in the credibility of the Spanish government and the long-term health of its public finances.