4.3.7. Other new telematic procedures
Use of virtual assistants
The strategy of designing new digital assistance tools has also been applied in Censuses, Revenue and Customs.
The Tax Agency has developed a new artificial intelligence system as a way to provide personalized information. The virtual Income Assistant responds to this system, through which the taxpayer can formulate their own questions, which will be answered in a personalized way, on the main issues raised by the Personal Income Tax (obligation to declare, how declare payrolls, rents, sale of real estate or financial products, aid obtained or what deductions to apply, among others) as well as the most common Campaign doubts.
If additional information is required, the user is offered the possibility of accessing the 'Informator', 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 The taxpayer can connect by chat with specialists from the Comprehensive Digital Administration (ADI) – from nine in the morning to seven in the afternoon –, thus obtaining personalized assistance for issues that have remained pending resolution.
All of this is completed with the Income Informator for economic activities.
The “Virtual Assistant” of the Immediate Information Supply System (SII) is also available. 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.
In the field of customs, the Customs Informator - Non-Reusable Plastic Containers - 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 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 for the year 2022: for the payment term calculator, 86,655 accesses; and for the Calculation of interest and deferrals calculator, 586,911 hits.
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 according to the agreement signed between the CGN and the Tax Agency. The IUN operations (from January 1, 2018 included) that are of interest for the processes of the different Departments of the Tax Agency (Management, Inspection, Collection) are received at the Tax Agency.
In 2022, work has been done on the exploitation of this information that is being received by the Tax Agency, with the first milestone of 2022 being the generation by the Tax Agency of the records of model 198 (fiscal year 2021) of Notaries from the IUN operations received, since the General Council of Notaries will not present the forms 198 (fiscal year 2021) of the Notaries in January 2022 (and subsequent years) because said obligation is considered normatively fulfilled 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.