In a transcendental decision, the Contentious-Administrative Chamber of the Supreme Court has issued a ruling that invalidates the imposition on taxpayers to file the Personal Income Tax (IRPF) return through online electronic means, as stipulated in the Order of the Ministry of Finance of March 4, 2019. The ruling addresses the lack of specification of "assumptions and conditions" in the aforementioned order that justify the general imposition of this obligation, considering aspects such as economic capacity, technical or professional dedication.

The decision of the Supreme Court is based on an appeal filed by the Spanish Association of Tax Advisors, requesting the annulment of several articles of the Ministerial Order that established the obligation to file the tax return electronically.

The court highlights that the contested Order introduces as a novelty the elimination of the option to obtain the return and its related documents in paper format through the draft/return processing service of the State Tax Administration Agency. Instead, the order establishes the filing "by electronic means through the Internet", defining the procedures and locations for this.

The ruling emphasizes that the General Tax Law grants citizens the "right, but not the obligation" to use electronic means to interact with the Administration. Although it recognizes the duty of the Administration to promote the use of these means, it stresses that it cannot impose the obligatory use of these means on taxpayers.

The ruling emphasizes that the General Tax Law recognizes the right of taxpayers to relate electronically with the Administration through electronic, computer or telematic means, but does not establish the obligation to do so. In this sense, the judges hold that the annulled Ministerial Order imposes a general obligation to file the tax return electronically, without differentiating personal conditions that justify such obligation.

The ruling, prepared by the Second Section of the Contentious Chamber with the report of Judge Rafael Toledano, overturns the previous decision of the National Court, which did not support the invalidity of the imposition of the electronic filing of the Personal Income Tax return by the Association of Tax Advisors.

This legal decision has significant implications, anticipates José María Salcedo, Managing Partner of Salcedo Tax Litigation and expert in tax litigation. Salcedo highlights that e-Government has presented challenges in various areas, as not all taxpayers have the training and technical means to access it. The ruling could also affect the upcoming IRPF campaign, as e-filing may not be imposed on all taxpayers. In addition, it raises the possibility of challenging surcharges and penalties imposed on those who did not electronically file the return on time due to the illegality of the obligation.

Ultimately, this Supreme Court ruling reinforces the protection of taxpayers' rights in their relationship with the Tax Administration and establishes a relevant precedent in the field of digitalization of tax processes in Spain.

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