The review, development and innovation of taxation in Catalonia must become a permanent activity, transforming taxation into an instrument that helps to achieve Catalonia's goals. It is true that there are appealing measures that may only be conceived under State legislation; however, it is also the case that in Catalonia we benefit from sufficient autonomy to improve the tax legislation we are responsible for. In this respect, certain key measures should be introduced, such as those linked to simplifying taxation for the self-employed, applying exemptions to profits that are reinvested into the digital transformation of SMEs and the training of their workers, or tax support for setting up companies in weak or emerging sectors, reviewing the taxes applicable to cooperatives to enable the effective development of new formulas. There is similarly a need to approve a new act – which has been extensively worked on and is largely expected – which adapts the tax incentives for private holding of stakes in activities of general interest to the socio-economic circumstances, laying the foundation for patronage and philanthropy in Catalonia. This act will need to set out certain priority activities – determined in consensus with the sectors involved (social action, culture, investigation and research) – and it will have to strengthen innovative patronage instruments, such as micropatronage, crowdfunding or the creation of special funds. It is also necessary to expand on the powers of the Catalan Tax Authority in the areas of tax evasion and tax equity, for example by bringing the tax burden that applies to the commercial sector in line with that faced by global digital platforms that capitalise on tax benefits to dominate local markets.
Catalunya 2022
RESET: Call to reactivate Catalonia
ACTION 5.2