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 break down the actions to be carried out by the organization in fiscal year 2023 in line with what is established in the Strategic Plan and its addenda.

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

The 2020-2023 Strategic Plan configures the collaboration between the Tax Agency and the Autonomous Communities as an essential piece 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 significance with the aim of increasing the effectiveness of tax management, improving assistance to taxpayers by reducing the administrative burdens that weigh on them and, especially, intensifying the fight against tax fraud and the underground 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 those liable for taxes through the Single Shared Census, or that referring to large families or degrees of disability, and everything that has to do with real estate, either by the transmission, for the lease or for the aid that has been granted for works to improve them.

In addition, specific exchanges of information with tax significance that are relevant to the fight against fraud will be promoted. This section includes the constitution of life annuities, operations to dissolve companies and reduce the 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 susceptible to seizure, when they are referred to debtors to the Tax Agency.

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

The Autonomous Communities of the regional regime maintain coordination and mutual collaboration with the State in the application of their respective tax regimes. In this line, what stands out, first of all, is the exchange of necessary information to facilitate taxpayers' compliance with their tax obligations and to fight against tax fraud that is articulated through relocation formulas or abusive tax planning. On the other hand, collaboration between Administrations is essential for proper compliance with international Treaties and Conventions regarding the exchange of international information.

Finally, collaboration between the Tax Agency and the regional tax administrations will continue to be promoted in the transmission of information obtained in the control procedures developed by each of them that is relevant for taxation of 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. of the areas of responsibility of each tax administration.