Fiscal responsibility In order to comply with tax obligations, ONCE has a Tax Compliance Policy, intended for supervision, monitor and control to guarantee and demonstrate due diligence in the fulfilment of tax obligations. The regulatory framework in force includes the Circular on Tax Procedures, which includes the main tax elements affecting the organisation and the policies to follow in the different applicable taxes. There are several reporting lines from the Tax Compliance Body to other bodies of the Directorate and the General Council: The General Audit Committee of the ONCE Social Group, the body responsible for periodically reviewing the effectiveness of the tax compliance system and formulating observations or proposals for improvement to the General Council. Keep reading Keep reading Keep reading Appointed by the General Audit Commit-tee of the ONCE Social Group, to the ONCE General Management Audit Committee, the body that oversees the effectiveness of the tax compliance system and internal control, internal audit and tax risk management sys-tems within the Organisation. In compliance with this provision, the Tax Compliance Body sends the ONCE Social Group’s General Audit Committee, through the General Management Audit Committee, the half-yearly Tax Compliance operational reports and the annual Tax Compliance re-port. In addition, it shall inform the General Council and the Directorate General of any relevant irregularities or non-compliance that may compromise the Organisation. In addition, the ONCE Internal Audit Depart-ment is responsible for auditing the correct compliance and effectiveness of this Tax Com-pliance Management System in accordance with the requirements set out in the afore-mentioned Policy, reporting, with the perio-dicity established, any possible deficiencies and areas for improvement. The individual and consolidated annual ac-counts are audited by Ernst & Young, S.L. The same applies to Ilunion, which in 2020 approved the implementation of the Tax Compliance Management System. On 26 March 2021, Ilunion’s Management Commit-tee approved three documents: The Tax Compliance Policy, which establi-shes a framework of tax compliance prin-ciples and develops the provisions of the Group’s Tax Policy and Codes of Ethics. The backbone document of the Tax Com-pliance System, which includes the rules and measures designed to assess, prevent, de-tect and manage tax risks at an early stage. The tax strategy, which defines the prin-ciples on which tax management is based (transparency, prudence, ethics and maxi-mum collaboration with the tax authorities) and the framework of conduct based on re-gulatory compliance and good tax practi-ces. Subsequently, a Tax Compliance Body was set up to supervise, monitor and control the Tax Compliance Policy. In addition, the 2020-2023 Strategic Plan sets as objectives the re-view of the main tax procedures and the pre-paration of a tax risk map. It should also be noted that in November 2022 a first training session on Tax Complian-ce was held jointly for the ONCE Foundation and Ilunion. On the other hand, Fundación ONCE has de-veloped an Anti-Fraud Policy in the mana-gement of the European Social Fund Plus (ESF+), in line with the recommendations of the European Commission to the bodies that manage European funds. To this end, it has drawn up the Anti-Fraud Manual for the ac-tions it carries out with ESF financial assis-tance, and an e-mail address has been set up exclusively for direct communication in the area of detected risks and fraud. The Manual is accompanied by the Code of Ethics and Good Conduct of Fundación ONCE and Inser-ta Empleo, which has been updated in 2023, to adapt it to the ESF+. In 2023 and with the new period, the no-conflict-of-interest policy was also reinforced, with each person invol-ved in ESF+ decision-making having to sign an individual Declaration of non-conflict of interest. This reflects the organisation’s com-mitment in this area and its adherence to the strictest principles of integrity, objectivity and honesty. En cuanto a las medidas para luchar contra el blanqueo de capitales, cabe destacar el pro-cedimiento interno de With With regard to measures to combat money laundering, it is worth it to highlight the internal procedure for donations and other forms of patronage of the ONCE Foundation and its Associations, which establishes the necessary protocols for the receipt and management of donations, guarantees the traceability of the amounts donated and provides for compliance with the Money Laundering Act. Servimedia’s bu-siness does not apply to this case due to its activity. Swipe to read more