Analysis

One of the powers that the Tax Agency has to ensure the correct fulfillment of tax obligations is to obtain financial information, as established in article 93 of the General Tax Law (LGT).

On November 18, the Business Margins Observatory (OME) was published with data up to the third quarter.

One of the questions raised by the approach to the different assumptions of tax liability included in articles 42 and 43 of the General Tax Law is their nature and, specifically, whether they should be classified as sanctions and, consequently, the rules of the sanctioning regime and its guarantees should be applied to them.

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.