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Addendum 2023 to the Strategic Plan of the Tax Agency 2020-2023

The 2023 Addendum to the Strategic Plan of the Tax Agency has recently been approved, thus fulfilling the commitment included in Component 27 of the National Recovery, Transformation and Resilience Plan, dedicated to the prevention and fight against fraud, according to which the Agency Tax, annually, must adapt its strategic planning to a very changing reality: evolution of economic activity, regulatory developments in tax matters, changes in taxpayer behavior, new sources of information available, technological evolution, new projects, adaptation of existing ones, etc.

In response to the new circumstances facing the organization, the different lines of work that are included in the 2020-2023 Strategic Plan have been defined and complete the strategic lines that the Tax Agency will follow to meet its objectives in terms of assistance. , prevention and control of tax and customs fraud.

For the development of its Strategic Plan, the Tax Agency has a set of material and human resources. The Tax Agency wants to guarantee that its staff has at all times the knowledge and skills necessary for the proper exercise of the functions of each position, at the same time that it is in a position to implement a remote work plan that guarantees the maintenance of the quality of care for citizens, seeking a human resources model based on competencies that favors the attraction and retention of talent.

Regarding the organization of material and technological means, the Tax Agency will continue with the creation of the Single Knowledge Base (BUC), which involves the integration of both the reiterated doctrine established by the Central Economic-Administrative Court and of the consultations of the General Directorate of Taxes, together with the existing interpretative criteria in the Tax Agency, with the purpose of completing the new comprehensive assistance system and thus offering the current criteria of the Tax Administration at all times and, if they differ from the current, the criteria in force in previous periods.

The Addendum also indicates the new assistance, prevention and control actions to be included in the Strategic Plan, in the section "Backbone axes of the 2020-2023 actions".

Taxpayer assistance will be enhanced with a new information and assistance model that integrates all existing channels and enhances coordination between in-person and telephone assistance services, so that it is the citizen who decides how they want to be served, facilitating and simplifying thus access to the services of the Tax Agency. In this project, the Comprehensive Digital Assistance Administrations, the ADI will play a fundamental role.

In turn, in the 2022 Income Campaign, recently started, improvements are incorporated in the usability of the Income WEB application for preparing the Income Tax return, and taxpayers are supported by virtual assistance tools for the immediate solution of the problems. queries or doubts they raise.

As for the new preventive actions, they will be aimed at facilitating taxpayers' voluntary compliance with their tax obligations through, among other measures, making available to taxpayers through the Corporate Tax Administration all of the tax data at the time. to complete the declarations, in order to avoid errors that could lead to the initiation of verification actions.

Furthermore, recently, Order HFP/311/2023, of March 28, was approved, raising the limit exempt from the obligation to provide guarantee in requests for deferral or division to 50,000 euros, making the granting of deferrals more flexible. that meet certain requirements and thus facilitate the liquidity of taxpayers.

The backbone of action in the field of tax and customs control includes other actions and objectives, such as carrying out the planning and selection of control actions in a broad sense in a uniform and coordinated manner, including, within the concept of control, assistance in its different versions.

This set of actions is part of the new lines of work that are included in the Tax Agency's Strategic Plan 2020-2023 for its adaptation to the circumstances that the organization faces at all times.