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Report 2022

4.2.1. Control over internal taxes

The control actions on internal taxes encompass the following actions, excluding those relating to special taxes, environmental taxes and those that fall on foreign trade:

  • Inspection actions on internal taxes.

  • Management control over the generality of taxpayers and control over taxpayers included in the module taxation system.

  • Managerial control over large companies.

The purpose of inspection control actions is to detect and regularize the most complex non-compliance and prosecute the most sophisticated forms of fraud. Their selective nature makes them fall on taxpayers who present a higher tax risk.

These actions are carried out by the bodies of the Special Delegations and by the bodies of the Central Delegation of Large Taxpayers that are entrusted with the development of the tax inspection.

Its implementation has a large investigative component and requires, in general, an exhaustive review of the tax situation of the taxpayer subject to inspection action, for which the bodies that carry them out are equipped with the broadest powers that the regulations attribute to the Tax administration.

The purpose of management control is to detect and correct less complex errors and non-compliance and is characterized by the fact that it is aimed at the generality of taxpayers on the occasion of annual campaigns, with strong support from the available information and the computer system that analyzes it. It refers to individually considered obligations, is based on formal and documentary controls, without review of the taxpayer's commercial accounting, and is normally carried out from the offices themselves.

Management control is carried out by the corresponding bodies of the Special Delegations, the Central Delegation of Large Taxpayers and, where appropriate, the National Tax Management Office.

Along with these controls, the management actions on large companies are computed, which are those whose volume of operations exceeds the figure of 6.01 million euros during the immediately preceding calendar year, calculated in accordance with article 121 of Law 37/1992. , of December 28, of the Value Added Tax, which determines that they have specific tax obligations that are different from the rest of the taxpayers.

These actions are carried out by the bodies of the Financial and Tax Inspection area, through the Large Company Management Units (UGGES) within the scope of the Special Delegations, as well as by the Management Units and the Tax Control Unit and Customs, integrated respectively into the Tax Assistance and Services Unit and the Tax and Customs Control Unit of the Central Delegation of Large Taxpayers.

The managerial control actions on large companies are, among others, the verification of the refunds provided for in the tax regulations and the performance of data verification and limited verification actions that may give rise to subsequent settlements.

Along with the previous verification actions, investigative and auxiliary actions are also included in this indicator.

In 2022, almost 1.9 million internal tax control actions have been carried out, around 5.2% more than the previous year. Of this global number of verifications, 39,366 scheduled actions, 7.6% more than in 2021, were directed at large companies, multinationals and tax groups, assets of individuals, corporate abuses and the underground economy, with this type of actions consuming a high number of resources, also characterized by their high qualifications.

Inspection activities on domestic tax contributions

These activities comprise all of those carried out by the bodies of the Financial and Tax Inspection division of the Special Delegations and of the Central Delegation of Large Taxpayers, in exercising the administrative functions attributed to the tax inspection by article 141 of the General Taxation Act.

These actions may be verification, investigation or auxiliary in nature.

The total amount of debt settled in 2022 amounted to 4,693.32 million euros. This amount includes both debt instructed and settled in the fiscal year 2022 itself, as well as debt instructed in previous years and settled in 2022, not counting, however, the debt instructed in the fiscal year, but contained in minutes that have not been confirmed to date. the end of the 2022 financial year.

Among the actions carried out by the Inspection in the field of internal tax control, the following stand out:

  • Control of large assets: Since its creation in 2018, the Central Coordination Unit for the Control of Relevant Assets (UCCCPR) of the National Fraud Investigation Office, has focused its efforts on the preparation of a complete “census” of taxpayers with high economic capacity, the delimitation of their specific tax risks or frauds, the study and development of the appropriate investigation and selection mechanisms to detect said risks in specific taxpayers and the promotion of initiatives regarding obtaining and/or effective management of relevant information. During 2022, the work aimed at verifying tax contingencies associated with taxpayers who appear as holders of relevant assets has continued. This type of inspection verifications has resulted in settled debts amounting to 546 million euros in 1,130 files. These figures are complemented by the analysis of the tax bases and fees declared in personal income tax by taxpayers with relevant assets.

  • Actions on the underground economy, focused on:

    • discovery of hidden sales, with more than 2,300 actions in which it has been possible to reveal the existence of sales that the taxpayer had hidden from the Tax Administration, and as a result of them, fees amounting to 435 million euros have been computed.

    • more than 1,500 entries and records with Computer Audit Units, which, in addition to facilitating the discovery of hidden income through the analysis of dual-use software used in the management and accounting of economic activities, are extremely efficient from the point of view of obtaining evidence and the duration of the verifications. It should be noted that the participation of these specialized Units, in addition to facilitating the discovery of hidden income through the analysis of dual-use software used in the management and accounting of economic activities, is extremely efficient from the point of view of obtaining evidence and of the duration of the checks.

    • coordinated actions, consisting of the simultaneous initiation of verification and investigation actions, through appearance and with the participation of the Computer Audit Units, and which pursue not only the discovery of hidden sales in the inspected tax obligors, but also promote compliance voluntary by transmitting a message to the group of businessmen in the sector so that they redirect their tax behavior.

  • Actions to exploit international information from DAC1, CRS, DAC2 and FATCA. Specifically, ONIF has continued working on the exchange of information with other countries and jurisdictions related to the following categories:

    • information on employment income, director income, pension income, income from life insurance products, as well as ownership and real estate income (OECD and DAC1 income)

    • information on financial accounts abroad (CRS, FATCA and DAC2)

    • country-by-country reports (CBC and DAC4)

    • information on prior tax consultations and agreements with cross-border effects and on transfer pricing (DAC3)

  • Actions on small businesses through specialized procedures based on the size of the entities and the characteristics of their tax risks, by promoting abbreviated verifications.

International taxation

Throughout 2022, the National Office of International Taxation (ONFI) has contributed, through the development of its important functions, to the general objectives of promoting voluntary compliance and combating international tax fraud and avoidance. The Office's activity has materialized both in inspection actions, completing 303 actions, and in the relevant assistance of its officials to working groups in international organizations, fundamental in matters of international taxation, as well as participation in planning and coordination functions. of the inspection action.

The aforementioned inspection actions include support and collaboration in inspection procedures, the instruction of prior agreements for the valuation of related-party transactions (APA) and the negotiation in mutual agreement procedures regarding direct taxation.

ONFI carries out support and collaboration actions in inspection procedures, focused on complex issues regarding international taxation. This activity is particularly relevant in the area of inspections of the Central Office of High-Income Taxpayers. In 2022, ONFI collaborated in 180 inspection checks, of which 117 have been completed, assuming adjustments to the tax base estimated at around €3,409 million. In the previous year, 209 inspection actions were participated in, of which 112 were completed, with a total amount of adjustments to the tax base of 5,578 million euros.

In relation to APAs (prior agreements for the valuation of related-party transactions), the ONFI's actions seek, through these prior agreements on transfer pricing, to reduce litigation and improve the legal security of the taxpayer, guaranteeing appropriate collection. with what is required by law. In 2022, ONFI has participated in the management of 214 APA files, 43 having been finalized, of which 28 were approved, 6 were rejected and in 9 cases the applicants withdrew. The APAs estimated in 2022 have made it possible to guarantee tax bases (generally, in the following four years) for an estimated value greater than 2,712 million euros.

Likewise, last year 2022, ONFI participated in 638 mutual agreement procedures regarding direct taxation, a figure that has increased significantly in recent years: 371 in 2019, 434 in 2020 and 576 in 2021. The ONFI's actions in these procedures seek to eliminate the double economic taxation generated in inspection actions and, simultaneously, to adequately defend the tax bases that must be taxed in Spain, both in regularizations with cross-border scope carried out by the Spanish Administration, as in those carried out by the administrations of other countries. Of these total procedures, 143 were completed in 2022, compared to 142 in 2021 and 106 in 2020. The tax bases affected by the mutual agreement procedures completed in 2022 amounted to almost 1,004 million euros, this figure being 721 million in 2021.

Manager control over internal taxes

The purpose of management control is to detect and correct less complex errors and non-compliance. It is addressed to verifying in general all the tax debts individually considered, on the basis of the information held by the Tax Agency. It is based, fundamentally, on computer processes and documentary checks (without inspection of the taxpayer's company accounts), usually carried out in its own offices.

Management control is carried out by the Tax Management bodies; by the Tax Assistance and Services Unit with respect to the taxpayers assigned to the Central Delegation of Large Taxpayers (DCGC) and by the Large Business Management Units, dependent on the Financial and Tax Inspection area, with respect to the taxpayers about whom exercise their powers (among others, those over which the DCGC does not exercise its powers but whose volume of operations exceeds the figure of 6.01 million euros during the immediately preceding calendar year.

Personal Income Tax

The management control actions on this tax completed in 2022, regardless of the start year and the reference campaign, have been 792,992, 7.1% more than in 2021.

In addition, and within the framework of this tax, 197,842 settlements have been made for withholding control, 1.1% less than in 2021.

The results obtained are reflected in Table No. 34. Control actions in the Personal Income Tax (Annex).

Corporation Tax and Value Added Tax

During 2022, the actions completed throughout the year carried out in relation to the Corporate Tax have reached 54,613 actions (0.7% less than in 2021), and those of the Value Added Tax have reached 392,146 (a 3% more than in 2021). To the Corporate Tax figures, 29,807 settlements for installment payments should be added (2.4% less than in 2021).

Regarding taxpayers registered in the register of monthly VAT refunds, the actions carried out throughout 2021 have been 7,661 (a decrease of 60.3% compared to 2021).

Actions on taxpayers in Modules

In the case of taxpayers subject to the objective estimation regime, and under the criterion of actions completed in 2022, regardless of the start year and the reference campaign, 25,481 actions have been carried out, 158.3% more than in 2021. This notable increase is caused by a change in the configuration of the indicator taken for measurement, which allows actions to be included that, although previously carried out, were not taken into account in the calculation.

The results obtained are collected in Table nº 35. Results in the Module regime (Annex).

Verification of periodic tax returns.

Automated checks are performed on compliance with tax liabilities of periodic self-assessments (Value Added Tax, withholdings and instalment payments) for registered business persons, professionals and withholders.

During 2022, a total of 517,493 letters and requirements were issued, also attending to 35,622 hearing procedures and generating a total of 79,827 self-assessments presented for an amount of 158.6 million euros .

There were also 45,240 settlements for installment payments of Personal Income Tax, Corporate Tax and the simplified VAT regime, for an amount of 51.8 million euros.

These figures are part of the total annual settlement figures for each of the taxes referred to.

Census purification. NIF revocation

Within the corporate group there is a significant part made up of inactive companies or companies with little or no activity. Often such companies have simply been abandoned by their administrators and partners without carrying out the legal acts that the law provides for cases of termination, extinction and dissolution of the legal entity.

This type of attitude, detrimental to the proper management of the resources that the Tax Agency allocates to control, forces it to serve a much larger group of potential taxpayers than those who actually carry out economic activities. Furthermore, it can lead to fraud using, in one way or another, these apparently inactive companies. Finally, the OECD considers that these inactive legal entities potentially conceal the true ownership of assets and rights, in Spain or in other jurisdictions, and thereby affect the transparency of our system in the knowledge and communication of the Beneficial Owner.

The legal-tax system provides certain consequences for these behaviors:

  • The closing of the Commercial Registry page which is, in addition to the consequence of non-compliance with certain registration obligations, a sanction that derives from the repeated non-compliance with tax obligations that previously determine the deregistration in the Entity Index. Likewise, the registration closure may be a consequence of the revocation of the NIF.

  • The revocation of the NIF, which prevents the continuity of the fiscal life of the company itself.

These measures are intended to ensure adequate purification of the censuses, so that only those companies that really intervene in the commercial or economic sphere maintain their full legal-fiscal life.

In fiscal year 2022, a special campaign has been carried out in relation to inactive entities, which has resulted in the NIF of 853,934 of them being revoked.

Reduction of negative tax bases

In 2022, actions aimed at reducing negative tax bases, deductions and contributions to be compensated declared by taxpayers reached the figure of 3,860 million euros, compared to more than 4,900 million the previous year (8,800 million in two years). , being in line with the evolution of other previous years.

Of this result obtained in 2022, 1,930 million, 50% of the total, corresponds to actions by the Central Delegation of Large Taxpayers.

These actions have a positive effect on the gross and liquid collection of future years.