4.3.5. Other new telematic procedures

Using virtual assistants

The Tax Agency has developed a new artificial intelligence system as a way of providing personalized information, the “Virtual Assistant” of the Immediate Information Supply System (SII). This tool allows you to obtain answers in an interactive and natural language manner to questions related to the SII. Another assistant is also operational in relation to this, the SII deadline calculator, which allows you to calculate deadlines for sending 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 Form 303 has obtained 36,622 accesses for new filers and assistance for the preparation and presentation of Form 303 for landlords, 60,625 accesses.

In 2020, two new tools have been put into production: the apportionment calculator, which enables the calculation of apportionments and adjustments, and which has had 7,155 accesses, and the differentiated sectors calculator, which allows determining whether, when more than one activity is carried out, they constitute differentiated sectors, and which has been accessed on 2,967 occasions.

New Fundraising Aid Calculators: Payment terms and calculation of interest and deferrals

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

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

In this way, by knowing the exact date, citizens will be able to verify, on the one hand, the status of the debt, knowing whether the payment deadline has already expired or not; and, on the other hand, the possible actions that may or should arise from it. If it had not expired, the time remaining for it would be known and if it had expired, the date of commencement of the executive proceedings would be known.

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

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

In this way, citizens will be able to easily calculate the amounts that are applicable as interest on debts during the period or periods that are due, 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 hits; and for the Interest and Deferral Calculation 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 start-up of new procedures for the processing of tax and customs fraud control actions carried out by Inspection, as well as the improvement and evolution of procedures implemented in previous years, among which the new procedure for verification of tax obligations, the new mutual agreement procedure of the ONFI, improvements in the general verification procedure and new horizontal functionalities and services stand out. .

In the customs area, 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 Regulations on Special Taxes. Like the older models, the new seals are manufactured by the National Mint and Stamp Factory, updating and improving the current security systems.