This is evidenced by the 2020 Tax Control Plan, whose general guidelines are published today in the Official State Gazette, which underlines the need to verify with intensity the correction of these balances in view of their increase over the years and the risk that this entails of undue reduction of taxation in future years.

The plan includes the traditional verification of negative tax bases already applied, but especially the revision of those pending compensation in subsequent years. The objective is to verify the existence, accuracy and origin of the negative balances, taking into account that these balances may in future be compensated by the companies that generated them or by others that continue their activity.

Large companies and assets

While the usual tasks of control over multinationals, large companies and tax groups are carried out, with special attention to the new highly digitized business models, in 2020 the implementation of a new automated system for the analysis of risks in the field of international taxation based on all the available information on related operations (intragroup) that the Agency currently has as a result of the BEPS project (Erosion of Bases and Transfer of Benefits) of the OECD – automatic exchanges of certain income and the information derived from the Country-by-Country Report.

The tool will allow a better risk analysis through the elaboration of indicators, indexes and models, as well as the identification of high fiscal risk behavior guidelines whose examination should also benefit from the information received by the Agency on cross-border planning mechanisms potentially aggressive prosecutor, or 'DAC 6'.

In relation to the control of large assets, the number of taxpayers proposed for inspection will be expanded again, focusing again on assumptions that have significant opacity or relocation features, and with the coordination of the Central Control Coordination Unit of Relevant Assets, which will also carry out direct investigation actions, as well as the proposal, promotion and monitoring of new taxpayer selection lines.

Activity Hiding

A coordinated, continuous and intense strategy to fight against the concealment of income will continue to be promoted in 2020, with personages supported by employees of the area of ​​computer auditing of the AEAT in the headquarters where the economic activity is carried out and lines of action against the computer systems that They allow to hide the real sales. Likewise, specific attention will be given to the possible access to the cross information available on the internet sales platforms of goods and services, in relation to their initial provider.

In turn, the contrast between the data declared by the taxpayers and the information received in the AEAT through the Immediate Information Supply system has led to the definition of a specific line of control in relation to cases of circumvention of the surcharge of VAT equivalence. The Agency will verify that retailers are properly registered under the equivalence surcharge regime and will require their suppliers to enter the surcharge if they have not passed on it.

Also in the field of the fight against the submerged economy, in 2020 new groups with economic, business or professional activity will be incorporated, as recipients of the informative letters with comparisons of their own activity ratios and of each sector.

These actions will be carried out in the context of the permanent dialogue with the representative organizations of freelancers and SMEs that mark the Strategic Plan prepared by the Agency to explore shared formulas that improve the application of the tax system, voluntary compliance and the fight against non-activity. declared to generate unfair competition.

Similarly, the control of VAT fraud schemes will be reinforced by the provision in 2020 of a new tool designed at European level for the early detection of suspicious networks.

Control of non-declarants

On the other hand, this year there is a plan to strengthen the control of non-taxpayers, both in relation to personal income tax, anticipating controls thanks to internal and international sources of information, as in Companies and VAT thanks to census clearance. .

The control of income obtained by non-resident artists and athletes who carry out activities in Spanish territory for which they obtain income that in many cases must be taxed by the Non-Resident Income Tax will also be intensified. The income subject to control is not only those perceived by their professional performance in Spain, but also others closely linked to that professional participation in our country.

Fight against drug trafficking and smuggling

In the field of the fight against drug and other illicit trafficking, the creation of a structure of Maritime Intelligence Offices that allows for a more comprehensive and efficient vision of maritime activity stands out.

Operational actions and maritime surveillance will also be reinforced in the areas of greatest risk of introduction of 'narcolanchas' after the increase in infractions and attesting to the crime of smuggling that occurred last year after the prohibition and limitation of the use of high speed inflatable and semi-rigid boats.

On the other hand, and together with the priority control that will continue to be carried out this year on the trafficking of cocaine, hashish and tobacco, special attention will be given to the smuggling of methamphetamines, given the increase in apprehensions detected last year, and the proliferation of clandestine plantations of marijuana.

Collection phase control

The collection management, in accordance with the provisions of the Annual Control Plan, will be focused with a future perspective that will have in the improvements in the assessment of the collection risk a fundamental tool to define the actions to be carried out seeking not only direct effects, but also of spontaneous compliance of taxpayers in the future.

In turn, special patrimonial surveillance of debtors convicted of a tax offense or contraband will be carried out in order to detect conduct of capital emptying and possible punishable insolvencies, while the investigation actions will continue to be carried out to make derivations of responsibility and will be reinforced the visits and personifications of the officials of the Collection Area.

Assistance and prevention

Together with the control work that the Agency must necessarily carry out, and following the line established by the Strategic Plan to reinforce actions aimed at improving tax compliance through assistance and prevention, the Annual Control Plan affects a battery of measures regarding information transparency, debugging and census assistance to taxpayers, prevention and collection management and development of new codes of good practice.

In terms of assistance, the implementation of the pilot project of Integral Digital Assistance Administrations, the ADIs, will begin in the fourth quarter of 2020, focusing on taxpayer assistance in VAT and censuses based on two assistants and other tools of online help for open use.

Likewise, companies included in the Immediate Supply of Information with annual turnover of less than six million euros and that meet certain requirements will be offered a VAT draft and all companies will be offered certain tax information to facilitate the declaration of the Corporate tax.

It is also envisaged that the IRPF registration books can be compatible with those required in VAT through a single computer format, reducing formal obligations to taxpayers, which may carry only one valid registration books in both taxes.

Regarding prevention, together with the development of the 'Right from the start' strategy aimed at facilitating the voluntary fulfillment of their tax obligations by taxpayers who initiate economic activities, and a firm commitment to census clearance for the efficient use of Control resources, as a novelty in 2020, an early control will be promoted to detect census risk situations in new taxpayers, especially monitoring those entities that may be effectively controlled by taxpayers with tax behaviors that were reprehensible in the past, for purposes to prevent possible future tax breaches.

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