The proposed amendment seeks to maintain a flexible set of guarantee mechanisms with no mandatory order of preference, eliminating the current requirement for taxpayers to demonstrate their financial capacity in order to justify the use of a mechanism other than a deposit certificate. It also expressly recognizes the right of taxpayers to freely choose the applicable guarantee mechanism, removing the obligation to evidence the inability to access alternative options. These changes aim to strengthen legal certainty and reduce the scope for discretion by the tax authority, while preserving the obligation to guarantee the tax interest in accordance with the law.
Additionally, the proposal provides that guarantee proceedings initiated between January 1, 2026, and the effective date of the amendment may be subject to the new regime, provided that taxpayers expressly request its application within 30 calendar days following its entry into force.
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