4.3.7. Other new telematic procedures
Using virtual assistants
The strategy of designing new digital assistance tools has also been applied in Census, Income and Customs.
The Tax Agency has developed a new artificial intelligence system as a way of providing personalized information. The Virtual Income Tax Assistant responds to this system, through which the taxpayer can ask their own questions, which will be answered in a personalized manner, on the main issues raised by Personal Income Tax (obligation to file, how to file payrolls, rent, sale of property or financial products, aid obtained or what deductions to apply, among others) as well as the most common Campaign questions.
If additional information is required, the user is offered the option of accessing the 'Informant', which offers blocks of information structured in a series of sections and, when the information from either of the two tools does not resolve all their doubts, the taxpayer can connect via chat with specialists from the Comprehensive Digital Administration (ADI) – from nine in the morning to seven in the evening –, thus obtaining personalized assistance for any issues that have yet to be resolved.
All this is completed with the Income Informer for economic activities.
The “Virtual Assistant” of the Immediate Information Supply System (SII) is also available. 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.
In the area of customs, the Customs Informant - Non-Reusable Plastic Packaging - has been developed to offer information on this regulatory change.
Throughout 2022, the usefulness of the system is reflected in the 1,572,634 accesses to the different virtual assistance tools, among which the following stand out: 285,865 accesses to the VAT virtual assistant, 62,829 to the SII virtual assistant, 18,629 to the Real Estate Income assistant, 337,005 to the Income Informator, 42,530 to the Income Informator of economic activities, 288,378 to the Delivery of goods locators (87,122) and provision of services (201,256), 310,863 to the Census Reporter, 47,691 to the Qualifier of real estate operations, and 178,844 to the Customs Reporter.
In addition, 439,280 accesses have been made to the help tools, such as aid for completing form 303, 390 or the deadline calculators, for modifying VAT tax bases, for pro rata and for differentiating sectors of activity.
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 for 2022: for the payment term calculator, 86,655 hits; and for the Interest and Deferral Calculation calculator, 586,911 accesses.
Implementation of the periodic exchange of operations of the Single Notarial Index (IUN) with the General Council of Notaries (CGN)
This exchange was established in the second half of 2021 in accordance with the agreement signed between the CGN and the Tax Agency. The Tax Agency receives IUN operations (from January 1, 2018 included) that are of interest to the processes of the different Departments of the Tax Agency (Management, Inspection, Collection).
In 2022, work has been done on exploiting this information that is being received by the Tax Agency, the first milestone of 2022 being the generation by the Tax Agency of the records of model 198 (financial year 2021) of the Notaries from the IUN operations received, since the General Council of Notaries will not submit the models 198 (financial year 2021) of the Notaries in January 2022 (and subsequent years) because this obligation is considered to be fulfilled by regulation by the submission of the equivalent IUN operations. IUN operations have also been included in Zújar tools for a more complete exploitation of this information.