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 Tax Agency must annually adapt its strategic planning to a very changing reality: evolution of economic activity, new tax regulations, changes in taxpayer behaviour, new sources of information available, technological developments, new projects, adaptation of existing ones, etc.

In light of the new circumstances facing the organization, the different lines of work included in the Strategic Plan 2020-2023 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 ensure that its staff has at all times the knowledge and skills necessary for the proper performance of the functions of each position, while also being able to implement a remote work plan that guarantees the maintenance of the quality of attention to citizens, seeking a human resources model based on competencies, which favors the attraction and retention of talent.

As regards the organisation of material and technological resources, 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 the consultations of the General Directorate of Taxes, together with the interpretative criteria existing in the Tax Agency, with the aim 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 ones, the criteria in force in previous periods.

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

Taxpayer assistance will be enhanced with a new information and assistance model that integrates all existing channels and strengthens coordination between in-person and telephone assistance services, so that citizens can decide how they want to be assisted, thus facilitating and simplifying access to the Tax Agency's services. The Comprehensive Digital Assistance Administrations, the ADI , will play a fundamental role in this project.

In turn, in the recently launched 2022 Income Tax Campaign, improvements are incorporated in the usability of the Renta WEB application for the preparation of the Income Tax return, and taxpayers are supported by virtual assistance tools for the immediate resolution of any queries or doubts they may have.

As regards the new preventive actions, they will be aimed at facilitating the voluntary fulfilment of taxpayers' tax obligations by, among other measures, making all tax data available to taxpayers by the Corporate Tax Authority when completing their tax returns, in order to avoid errors that could lead to the initiation of verification actions.

In addition, Order HFP/311/2023 of 28 March was recently approved, raising the limit exempt from the obligation to provide a guarantee in applications for deferral or installment payment to 50,000 euros, making the granting of deferrals that meet certain requirements more flexible and thus facilitating the liquidity of taxpayers.

The backbone of the action in the area of tax and customs control include 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 included in the Strategic Plan of the Tax Agency 2020-2023 for its adaptation to the circumstances that the organization faces at any given time.