Analysis
See historySome taxpayers present the Personal Income Tax return with errors of not very high amounts, the correction of which can be carried out by the taxpayer himself voluntarily, without any verification procedure being initiated by the AEAT, through the new "Calculated Complementary" service for personal income tax for the 2023 financial year.
When the Tax Administration, in the exercise of the powers legally attributed to it, agrees as a precautionary measure to seal a safe deposit box, the allegation referring to the violation of the right to privacy recognized in article 18.1 of the Constitution is relatively common. Spanish.
Within the set of information that forms tax statistics covering the most varied aspects, personal businesses (the self-employed) can be analyzed in great detail through the statistics of Returns on economic activities . This publication takes advantage of the information that these entrepreneurs provide in their annual Personal Income Tax returns. The economic and tax information contained in the declaration, together with its personal characteristics, allows us to provide a complete vision of this type of company. The latest information published corresponds to fiscal year 2021 (the next publication is scheduled for November of this year 2024).
The tax statistics that have been published in recent weeks close the data for the first quarter of the year and allow us to make a first assessment of the evolution of the economy in that period. The set of graphs that accompany these lines illustrate the main results.
In response to the demands of taxpayers, a new service is offered at the electronic headquarters of the AEAT with the purpose of facilitating and expediting the completion of certain procedures in the procedures of tax sanctions and in those of surcharges and late interest for presentation of late self-assessments.
The powers of the Central Coordination Unit in matters of Crimes against Public Finance (UCCDHP) are detailed in section THREE.1 of the Resolution of March 24, 1992, of the AEAT, on organization and attribution of functions to the inspection of taxes within the scope of the competence of the Department of Financial and Tax Inspection:
In the strategic plan of the Tax Agency 2024-2027, within its core axes, along with taxpayer assistance, preventive actions and the communication strategy, fraud control appears, as it could not be otherwise.
In recent years we have witnessed numerous exceptional situations. Among the most notable, due to its more global and widespread effects, we find the pandemic caused by the Covid-19 virus in 2020 and the War in Ukraine, after its invasion by Russia, on February 24, 2022.
Royal Decree 117/2024, of January 30 (BOE January 31, 2024), in point three of its second Final Provision, has modified article 9 of the General Collection Regulations, making it possible for both payment entities and entities of electronic money can access the status of collaborators in the state collection management and, even, to an eventual provision of the cash service in the Delegations of the State Tax Administration Agency (AEAT) and in customs, which until now was reserved to credit institutions (Banks, Savings Banks and Credit Cooperatives).
On March 23, 2021, the Supreme Court issued two rulings (cassation appeals numbers 3688/2019 and 5270/2019), in which it concluded that the verification of the requirements for the application of special tax regimes must necessarily be carried out by the competent bodies, through the inspection procedure.