Annual Tax and Customs Control Plan 2021

Among the published guidelines, the following are worth noting:

During 2020, as a consequence of the pandemic, the General Tax Law was amended to allow telematic appearances. It is planned to intensify the use of new technologies for verification and investigation actions, extending the use of digital media for signing tax assessments.

Furthermore, it is recalled that in 2020 information on certain potentially aggressive cross-border tax planning arrangements has started to be received in accordance with Council Directive (EU) 2018/822 of 25 May 2018 (CRD 6), and that in 2021 this exchange of information will be fully operational.

In relation to multinational groups, large companies and tax groups, the focus is on the following:

• Priority assessment of the tax risks of taxpayers belonging to sectors of activity that have been less affected by the pandemic (without prejudice to the review, in any case, of compliance with the tax obligations of other taxpayers). In any case, the aim will be to combine the liquidity difficulties that may arise from the health crisis with the obligation to check the correct fulfilment of tax obligations for tax years prior to the crisis.
• The verification of deductions of financial expenses, especially when the financing comes from abroad (but within the scope of the multinational group) and of interest and dividend payments.
• Multilateral controls in the European Union to check intra-group payments for the transfer of intangibles.
• Reviewing the valuation of related-party transactions. In this area:
• The special economic conditions arising from the pandemic will be taken into account, for which purpose the guidelines recently approved by the OECD will be followed.
• A campaign will be carried out to verify proper compliance with the reporting obligations on related-party transactions that must be declared through form 232.
• Verification of strict compliance with the legal requirements for the integration of entities in tax groups.

The analysis of the tax residence of taxpayers listed as non-residents in tax databases will be intensified in order to detect possible non-compliance with tax obligations.

In relation to the new Tax on Certain Digital Services, which came into force in January 2021, census, management and verification activities will be carried out to ensure the correct classification of taxpayers, whether or not they are resident in Spain.

In the area of control of customs, excise and environmental fraud, the application of tax benefits on the import of goods linked to the fight against Covid-19 will be controlled.

In the area of fraud control in the collection phase, actions will be intensified in relation to requests for deferment without offering a guarantee and debts paid by debtors following an agreement on the derivation of liability will be monitored.