The Tax Agency looks at large assets and online sales in its action plan

Create a risk map with companies controlled by companies that have disappointed in the past

The Tax Agency will focus on the new highly digitized business models, launch the VAT draft and virtual assistance, inspect a greater number of large assets, visits and personifications and incorporate more groups in the field of fighting the submerged economy, while paying attention to the possible access to cross information available on the internet sales platforms for goods and services.

This follows from the Tax Control Plan, whose general guidelines have been published by the Ministry of Finance on Tuesday in the Official State Gazette (BOE), which underlines the need to verify with intensity the correction of negative balances in Companies to the view of its increase over the years and of the risk that implies “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.

Digitized business

Likewise, this year the usual tasks of control over multinationals, large companies and tax groups will be undertaken, with special attention to the new highly digitized business models, while the implementation of a new automated system will be carried out. risk analysis in the field of international taxation based on all available information on related transactions (intragroup) that the Agency currently has.

This is derived from the BEPS project (Erosion of Bases and Transfer of Benefits) of the OECD – automatic exchanges of certain incomes 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 AEAT on cross-border planning mechanisms potentially aggressive prosecutor, or ‘DAC 6’.

In addition, the Tax Agency plans other measures to improve census information such as carrying out an early control through a “risk map” of a preventive nature that allows detecting census risk situations upon entry into the census of new taxpayers. . In particular, it will try to detect possible incursions of entities effectively controlled by taxpayers with “reproachable tax behaviors in the past”, on which it is intended to monitor to prevent possible future tax breaches.

Online sales platforms

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, in coordination with the Central Coordination Unit for the Control of Relevant Assets , which will also carry out direct investigation actions.

A “coordinated, continuous and intense” strategy to fight against the concealment of income will also be promoted, with personages supported by AEAT IT audit staff at the headquarters where the economic activity is carried out and lines of action against the computer systems that allow Hide real sales.

In the same way, it will pay specific attention to the possible access to the cross information available on the internet sales platforms of goods and services, in relation to their initial provider.

The AEAT has also defined a specific line of control in relation to cases of circumvention of the VAT equivalence surcharge, given the contrast between the data declared by the taxpayers and the information received in the AEAT through the Immediate Information Supply system (IBS). This will verify that retailers are properly registered.

VAT fraud

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

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.

On the other hand, it is planned 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 well as in Companies and VAT thanks to census clearance.

Digital assistance

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 online help for open use. Likewise, companies included in the Immediate Supply of Information (SII) 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 data to facilitate the declaration of the Corporation 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, as a novelty in 2020, an early control will be promoted to detect situations of census risk in new taxpayers, especially monitoring those entities that may be being effectively controlled by taxpayers with tax behavior that were reprehensible in the past.

On the collection management, it will focus on improving the assessment of the collection risk and a special patrimonial surveillance of the debtors convicted of tax offense or contraband will be carried out in order to detect conduct of asset emptying and possible insolvencies punishable.

Likewise, the investigation actions will continue to be promoted to make derivations of responsibility and the visits and personifications of the officials of the collection area will be reinforced.