4.3.5. Other new telematic procedures

Use of virtual assistants

The Tax Agency has developed a new artificial intelligence system as a way to provide personalized information, the “Virtual Assistant” of the Immediate Information Supply System (SII). This tool allows you to obtain answers interactively and in natural language to doubts related to IBS. In relation to this, another assistant is also operational, the SII deadline calculator, which allows the calculation of deadlines for the submission of invoice records.

The favorable experience obtained with these tools has allowed this instrument to be extended to Comprehensive Assistance to all VAT taxpayers, implementing the VAT Virtual Assistant, which allows obtaining information on numerous issues related to this tax: foreign trade, amendment to the tax base and rectification of deductions, real estate transactions, invoicing and registration, subject to and exemptions, calculation of output VAT (accrual, tax base and tax rates), deductions and returns. Also operational in this area are the calculator for the deadlines for modifying VAT tax bases, the real estate qualifier, which allows you to consult the taxation of an operation by VAT or ITP, and the “locator” tool for the provision of services and delivery of goods, which makes it possible to determine where an operation is located and is taxed in VAT.

Throughout 2020, the usefulness of the system is reflected in the 796,028 accesses to the different tools, among which the 321,757 of the SII calculator, the 124,627 of the service provision and delivery of goods locator, or the 127,629 accesses stand out. to the VAT virtual assistant. In addition, the draft of 303 has obtained 36,622 accesses for new presenters and the help for the preparation and presentation of the 303 model for landlords, 60,625 accesses.

In 2020, two new tools were put into production: the pro rata calculator, which makes it possible to calculate pro rata and regularizations, and which has had 7,155 accesses, and the differentiated sectors calculator, which allows determining whether, when more than one activity is carried out, these constitute differentiated sectors, and which has been accessed on 2,967 occasions.

New Collection aid calculators: Payment terms and Calculation of interest and deferrals

These are two innovative services made available to citizens that allow them to make inquiries 24 hours a day, 365 days a year. All this without having to travel or contact the Tax Agency offices.

The first, called “Payment deadlines calculator”, allows you to make personalized queries aimed at finding out the deadline for the payment of tax and non-tax debts managed by the Tax Agency.

In this way, having knowledge of the exact date, citizens will be able to verify, on the one hand, the situation of the debt, knowing whether or not the payment period has already expired; and, on the other hand, the possible actions that may or should arise from it. If it had not expired, the time pending for it would be known and if it had expired, the start date of the executive actions would be known.

The second, called “Interest and deferral calculator”, allows you to know the legal and/or late interest that may be applicable to tax and/or non-tax debts.

This help service is divided into three large blocks: one intended to know the interest applicable to debts subject to deferral and/or installment, another to know the interest applicable to tax debts and a third intended to know the interest applicable to non-tax debts.

In this way, citizens will be able to easily calculate the amounts that are applicable as interest to debts during the period or periods that are payable, as well as know the specific interest that has been applied and its breakdown by day.

These new services have been very well received, recording the following usage data in their first year 2020: for the payment term calculator, 14,720 accesses; and for the Calculation of interest and deferrals calculator, 44,062 accesses.

Developments by operational areas

Among the most notable developments carried out in 2020, it is worth mentioning the definition, implementation and launch of new procedures for the processing of tax and customs fraud control actions developed by the Inspection as well as the improvement and evolution of procedures implemented in years previous ones, among which the new tax obligation verification procedure, the new ONFI friendly procedure, the improvements in the general verification procedure and the new horizontal functionalities and services stand out. .

In the customs field, new models of tax marks have been implemented that must be attached to containers or bottles containing derived beverages, in accordance with the provisions of article 26 of the Excise Tax Regulations. Like the old models, the new seals are produced by the National Currency and Stamp Factory, updating and improving the current security systems.