Analysis
View historyThe 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).
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 an initial assessment of the evolution of the economy in that period. The set of graphs accompanying these lines illustrate the main results.
In response to taxpayers' demands, a new service is offered on the AEAT's electronic headquarters with the aim of facilitating and speeding up the completion of certain procedures in tax penalty procedures and in those of surcharges and late payment interest for late submission of 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 Tax Agency's strategic plan for 2024-2027, one of its main pillars, along with taxpayer assistance, preventive actions and the communication strategy, fraud control appears, as it could not be otherwise.