2.4. Electronic Tax Agency

Since its creation, the Tax Agency has been a pioneer in the field of the electronic administration, and the intensive use of new information and communication technologies has been a constant, which has led to it today being an authentic “electronic Tax Agency”.

Over the last years, the digital channel has become the most used channel for relations with taxpayers. 2017 was no exception, and large-scale projects were undertaken, including the implementation of the new VAT management system based on the Immediate Disclosure of Information (SII). As a result of this system's implementation, the following changes were introduced:

Time limit calculator. With a view to facilitate the calculation of time limits for sending invoice records through SII, a calculation began production in July, used to acquire the time limit for sending files, along with the period and fiscal year of entry in the Record book of invoices issued and the Record book of invoices received, for each of the different invoice codes. In 2017, this tool was accessed 200,000 times.
Virtual Assistant. In the second half of the year, a new information and assistance tool was set up. Through artificial intelligence, it responds interactively to questions posed by taxpayers regarding the immediate disclosure of information. The responses are detailed, immediate and standardised. The Assistant also has an email inbox feature. Around 30,000 queries were made in 2017, including access to the Assistant and emails.
Email addresses where you can send queries, after filling out an SII form. These consultation channels answer queries, whether functional, regulatory or technical in nature. Up to 31 December 2017, 15,813 queries were answered regarding tax aspects of SII, in addition to those of a technical nature (IT) sent to the Tax IT Department. The latter amounted to 18,792 queries solved.
Furthermore, a Forum has been in place since January 2017, in which users from 40 companies and the Tax Agency participate. This Forum aims to resolve general queries regarding the system's implementation. For specialised assistance, there are two sub-forums, one on technical issues and the other on regulatory and functional matters. During 2017, the tax sub-forum discussed 300 topics and responded to 1,065 queries, and the IT sub-forum discussed 143 topics and responded to 438 queries.

We should also highlight the changes that needed to be made in the area of tax certificates, following the entry into force of the new regulation on the common administrative procedure in 2016, which also entails the obligation for Public Administrations to communicate electronically with new groups. Furthermore, the future mandatory nature of the new system for VAT reimbursement to travellers (DIVA) from 2019 onwards, and the entry into force of the new Customs Code of the Union, have led to a large amount of work in terms of electronic administration.

As a result of these two projects and to optimise user experience, 2017 saw new initiatives set up to simplify the use of technology and facilitate all procedures through the creation of advanced services, such as the aforementioned time limit calculator or the virtual assistant for SII, which could also be expanded into other areas.

Of course, 2017 maintained the permanent assessment and review of telematic services, in order to achieve continuous improvements according to new regulatory dispositions, and the needs and demands of taxpayers. In this respect, we can underline the progressive elimination of help programs that needed to be downloaded and installed on user devices, and their replacement with forms that can be accessed from any mobile device or browser.

A relevant example of taxpayers' use of new technologies with the Tax Agency is the number of visits to the Tax Agency web portal, which, in 2017, amounted to 1,974,567,410, including access to intermediate pages within the Tax Agency's applications.

For further information, go to section 4.3. of this Report describes the services provided online.