Software for UNE 19602

UNE 19602, without folders or surprises

A tax risk management system: identified tax risks, associated controls and evidence ready for an inspection.

What it is and which edition applies

UNE 19602 is the Spanish standard for tax compliance management systems. Its practical value is twofold: it organises the identification and control of the organisation's tax risks and, above all, it produces evidence of due diligence that may be taken into account as a mitigating or exempting factor before the tax authority and the courts, along the lines of article 31 bis of the Spanish Criminal Code for tax offences. It is the sibling of UNE 19601, which covers criminal compliance.

Content reviewed on 25 August 2026

Current version: UNE 19602:2019 Tax compliance management systems
Sibling standard: UNE 19601:2017 Criminal compliance management systems
Evidential value: Evidence of due diligence Relevant under art. 31 bis of the Spanish Criminal Code
Required body: Tax compliance body With autonomy and sufficient resources
Central element: Tax risk map With associated controls and periodic review

Document control

Versions, approvals and distribution with read receipts.

Connected to your document cloud

Publish and version documents by connecting to OneDrive, Google Drive or SharePoint, without duplicating folders.

Audits

Annual program, checklists per standard, findings linked to actions.

Non-conformities

Root cause, action, owner, deadline and effectiveness check.

KPIs

Process objectives fed with real operating data.

Legal requirements

A register of legal and other requirements, with validity and compliance evaluation per standard.

Corrective actions

Root cause, action, owner, deadline and effectiveness check, all linked to the nonconformity.

Improvement actions

Improvement opportunities with an owner and tracking, beyond just fixing what already failed.

Management review

A pre-built report with indicators, audits and nonconformities, ready for the meeting.

Tax risk map

Tax risk identified by process.

Tax controls

Documented controls ready for an inspection.

Whistleblowing channel

Tax risk reports handled with confidentiality.

Tax risk training

Role-based training on the tax risk of each process.

Requirements covered

What it solves for UNE 19602

Tax risk map by process
Documented tax controls
A whistleblowing channel and its handling
Role-based tax risk training
Nonconformities and corrective actions
Internal audits of the tax compliance system

Standards covered

Pick your standard and see what it solves

GMP+ Animal feed safety Food industry · animal feed IATF 16949 Automotive Automotive SQAS2022 Chemical and logistics assessment Quality · chemical and logistics ISO 19600 Compliance management systems Compliance · guidance ISO 37301 Compliance management systems Compliance ISO 22716 Cosmetics manufacturing Quality · cosmetics GDPR Data protection Legal · data protection ISO 14001 Environmental management Environment SGE 21 Ethical and responsible management Social responsibility IFS Food Food safety Food industry FSSC 22000 Food safety management system Food industry BRCGS Global food standard Food industry ISO 14064 Greenhouse gases Environment · carbon footprint HACCP Hazard analysis and critical control points Food industry ISO 27001 Information security Cybersecurity ISO 20000 IT service management Quality · IT services ISO 13485 Medical devices Healthcare ISO 15189 Medical laboratories Quality · healthcare ENS National Security Framework Security · public sector UNE 73401 Nuclear quality assurance Quality · nuclear ISO 45001 Occupational health and safety Health & safety ISO 9001 Quality management Quality · every sector ISO 26000:2010 Social responsibility Social responsibility · guidance Sustainability Sustainability management ESG UNE 19602 Tax compliance Compliance · tax ISO 17025 Testing and calibration laboratories Quality · laboratories

Frequently asked questions

What people ask us before getting started

Which edition of the standard is current?

The edition in force is UNE 19602:2019. When the issuing body publishes a new one, a transition period opens; once it closes, certificates issued against the previous edition stop being valid.

Does this work if we are already certified?

Yes. Your existing system — processes, documents, records, audit history — is loaded in and kept alive from day one. Nothing needs redesigning and the certification cycle does not restart.

Will the auditor accept digital records?

Yes, provided they are traceable, controlled and able to show who did what and when. No standard requires paper; every standard requires reliable evidence, and a properly controlled electronic record provides it better than a folder.

Can it be combined with other standards?

Yes, and that is the sensible route. The common Annex SL structure lets a single integrated system share the process map, document control, internal audits, nonconformities and indicators between UNE 19602 and the rest, leaving only the standard-specific parts separate.

How long does it take to be ready for an audit?

It depends on the starting point. An organisation already working with written procedures is usually ready in two or three months; one starting from scratch needs longer. The bottleneck is rarely the tool — it is the availability of the people who know the processes.

What happens to the documentation we already have?

It is migrated. Existing procedures, forms and records are loaded with their version and approver, so the history is not lost and the system starts with the memory the organisation already had.

Can the auditor look directly at the system?

Yes. They are given read-only access with a defined scope and an expiry date. It is more comfortable for both sides than preparing a folder of screenshots and exports.

What is the difference between a major and a minor nonconformity?

A major one compromises the system's ability to meet a requirement — a required process missing altogether, systematic failure, or a failure affecting the product — and usually blocks certification until it is closed. A minor one is a specific lapse resolved with an action plan.

Are the indicators calculated automatically?

Yes, from the data the processes themselves generate. That is the difference between a dashboard that reflects what is happening and a spreadsheet somebody fills in the week before the management review.

Does it work across several sites or legal entities?

Yes. The model is multi-company and multi-site: what makes sense to share is shared, and what belongs to each location stays separate — including the certificate scope where it differs.

Get ready for your UNE 19602

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Keep exploring

Sources

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

UNE 19602:2019 standard UNE, Spanish Association for Standardisation · 2019 ed.
Organic Law 10/1995, Spanish Criminal Code, arts. 31 bis and 305 BOE-A-1995-25444 · Consolidated text
Ley 58/2003, General Tributaria BOE-A-2003-23186 · Consolidated text

Software for UNE 19602 — Tax compliance

Kimobox is a software for UNE 19602 that digitizes the requirements of the standard: tax risk map by process, documented tax controls, a whistleblowing channel and its handling, role-based tax risk training, with full traceability and evidence ready for the auditor.

The platform lets you run an integrated management system that combines UNE 19602 with other ISO standards and sector protocols, sharing the process map, document control, internal audits, non-conformities and KPIs.