The Governing Council of the Community of Madrid has approved the final text of the Taxpayer Defense Law, which will be sent to the Assembly of Madrid for parliamentary processing. This new regulation is intended to reinforce the legal security of citizens in their dealings with the tax administration, facilitate the fulfillment of their tax obligations, and simplify associated procedures.

The law will apply exclusively to taxes ceded by the State that are managed by the Community of Madrid, such as the Tax on Property Transfers and Legal Acts Documented (ITP and AJD), the Inheritance and Gift Tax, the Wealth Tax, and Gaming Taxes.

The principle of good administration is incorporated as an guiding criterion for the regional tax administration's actions, ensuring effective protection of taxpayers' rights. It establishes an assistance model based on confidentiality, free services, and assistance tailored to each citizen's circumstances and needs, with special attention to universal accessibility for the elderly and disabled.

Institutional guarantee tools will be strengthened through the creation of the Taxpayer Defense Office, a revamped body that will replace the previous Taxpayer Ombudsman to provide the system with greater technical robustness. This office will efficiently process complaints or suggestions regarding undue delays, electronic incidents, or deficiencies in treatment.

Among the most notable innovations is the implementation of an individualized tax folder where citizens can track their tax files in real-time. Additionally, simple administrative language and easy-to-understand forms will be promoted.

Finally, the regulation introduces pioneering institutional courtesy mechanisms, obliging the Administration to issue formal apologies when a final court ruling recognizes a rights violation, and to expressly thank citizens for their cooperation in inspection processes that conclude without sanctions.