One of the actions to be carried out by the Tax Agency in order to prevent and combat tax and customs fraud refers to the collaboration between the Tax Agency and the tax administrations of the Autonomous Communities. The general guidelines of the Annual Tax and Customs Control Plan detail the actions to be carried out by the organization in the 2023 financial year in line with the provisions of the Strategic Plan and its addenda.

The planning of assistance, verification and control actions included in the Annual Tax and Customs Control Plan for 2023, based on the joint analysis of the risks detected in each taxpayer, becomes more necessary when the Tax Agency and the tax administrations of the Autonomous Communities intervene in the application of the tax system; each within the scope of their competences.

The Strategic Plan 2020-2023 establishes collaboration between the Tax Agency and the Autonomous Communities as an essential element for the proper application of the Spanish tax system as a whole. For this reason, the Tax Agency is promoting reciprocal exchanges of information with tax implications in order to increase the efficiency of tax management, improve assistance to taxpayers by reducing the administrative burdens that weigh on them and, especially, intensify the fight against tax fraud and the black economy.

Thus, in relation to the Autonomous Communities, general and specific exchanges of information will be promoted. The former are aimed at information related to the most relevant census data of taxpayers through the Single Shared Census, or that related to large families or degrees of disability, and everything that has to do with real estate, whether through transfer, leasing or aid that has been granted for improvement works on the same.

In addition, specific exchanges of information with tax implications that are relevant to the fight against fraud will be encouraged. This section includes the creation of life annuities, company dissolution operations and reduction of share capital with the attribution of assets or rights of the company to its partners, loans between individuals, budget payments and other assets or rights that may be seized, when they refer to debtors to the Tax Agency.

The planning of control actions on taxpayers will receive preferential attention to ensure maximum coordination between the Administrations and thus achieve maximum efficiency in the management of the tax system that each one carries out in accordance with its competences in the matter.

The Autonomous Communities with a special tax regime maintain coordination and mutual collaboration with the State in the application of their respective tax regimes. In this regard, the exchange of information required to facilitate taxpayers' compliance with their tax obligations and to combat tax fraud carried out through offshoring formulas or abusive tax planning is particularly important. Furthermore, collaboration between Administrations is essential for the proper compliance of international Treaties and Conventions regarding the exchange of international information.

Finally, the collaboration between the Tax Agency and the regional tax authorities will continue to be strengthened in the transmission of information obtained in the control procedures developed by each of them that is relevant to taxation by tax figures managed by another Administration.

In short, the collaboration between the Tax Agency and the Autonomous Communities is aimed at strengthening their cooperation by defining joint strategies to promote voluntary compliance, prevention and the fight against fraud, understanding that the effective application of the tax system constitutes a shared challenge without prejudice to the areas of competence of each tax administration.