The regulation, which will come into force the day after its publication in the official regional gazette (BOCM), will apply to ceded taxes such as Property Transfers and Documented Legal Acts, Inheritance and Gift Tax, Wealth Tax, and Gambling Taxes.
The law creates the Taxpayer Defense Office, replacing the current Taxpayer Ombudsman with more technical resources and enforceable deadlines. This office will handle complaints regarding undue delays, electronic incidents, or mistreatment, and will give the affected body 15 business days to respond.
Institutional courtesy mechanisms are incorporated: the Administration will apologize when a final court ruling declares a taxpayer's right has been violated and will express gratitude when an inspection concludes without regularization or penalty.
The regulation integrates the principle of good administration, requiring that taxpayers' rights be real and effective in practice, through attention that combines confidentiality, gratuity, and personalization adapted to each user's needs.
To reinforce legal certainty, the Administration will respond in writing and with binding effect to taxpayer inquiries. Furthermore, it will provide free self-assessment assistance to anyone who requests it and will accompany them in filing and payment. Taxpayers will be able to consult their file without an appointment through the Virtual Tax Office and an individualized tax folder where they can see the real-time status of their procedures.
The law also mandates the use of clear language and periodic review of forms to ensure any citizen can understand what they receive without needing an intermediary. It also guarantees free in-person assistance, with express mention for the elderly, people with disabilities, and those at risk of exclusion, to ensure that digitalization leaves no one behind.
