Impacto del covid-19 en la aplicación virtual de los tributos

The COVID-19 marked a clear break with the previous form of communication.
Social distancing marked our relationships, including tax relations. At the same
time, the development and implementation of technological advances under the protection of this situation has had a vertiginous expansion. Combining both phenomena, the need imposed by the pandemic and the possibility offered by technology, has led to the adoption of certain practices and institutions whose current suitability should be questioned. Based on these considerations, the purpose of our study is to critically analyse some aspects of the administrative duty of information and assistance, and the development of virtual inspection visits. This leads us to question the need for prior appointment, to analyse the requirement to file personal income tax returns electronically, but also to study the possibility and necessity of virtual inspection visits.