Analysis

In recent weeks, two statistics have been published that exploit tax information on personal income from a municipal perspective.

The transfer of the so-called “aggressive tax planning” from the liquidation phase to the collection phase that has taken place in recent years has been characterized, among other behaviors, by the location by debtors of their assets and rights of economic content in tax jurisdictions other than those in which the tax debt is generated, as the main strategy to hinder seizure actions.

In early September, the Statistics on Wealth Tax Declarants for the year 2022 was published.

Once the annual income tax and corporate tax returns have been submitted, the first information on the evolution of business results in 2023 is available from company accounts.

The Personal Income Tax Return Statistics for the year 2022 has recently been published. It should be noted that these statistics have been available in their current format since 2003, but the original publications from previous years (1992-2002) are also available in electronic format, which allows for a 30-year time perspective of the tax.

On May 29, the Resolution of May 13, 2024, of the General Directorate of the State Tax Administration Agency, was published in the BOE, establishing the procedure for telematically carrying out the seizure of credits derived from collection through point-of-sale terminals (hereinafter, TPV ) in credit institutions and payment service providers.

The importance of information in the technological advances of recent years and the challenges it entails for people's privacy have made the right to the protection of personal data one of the main protagonists of the legal conflicts that are emerging around new technologies, to the point of having been described in some forums as the fundamental right of the 21st century.

Some taxpayers file their Personal Income Tax return with errors of a not very high amount, the correction of which can be carried out by the taxpayer themselves voluntarily, without any verification procedure being initiated by the AEAT, through the new "Complementary Calculated" service of the Personal Income Tax for the year 2023.

When the tax authorities, in the exercise of their legally attributed powers, decide to seal a safe deposit box as a precautionary measure, the allegation referring to the violation of the right to privacy recognized in article 18.1 of the Spanish Constitution is relatively frequent.

Within the set of information that forms the tax statistics covering the most varied aspects, personal companies (the self-employed) can be analyzed in great detail through the statistics of Income from 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 your personal characteristics, provides a complete overview of this type of company. The latest published information corresponds to the 2021 financial year (the next publication is scheduled for November of this year 2024).