The general guidelines of the Annual Tax and Customs Control Plan for 2023, when establishing the priority actions to be carried out by the organization in the current fiscal year 2023, are built on five pillars. The first of these, as we explained to you last week, refers to information and assistance; the second is dedicated to actions aimed at preventing non-compliance, which are developed by a dual path, which includes the promotion of voluntary compliance and the prevention of fraud.

Preventing non-compliance is a fundamental task of the Tax Agency, which is supported by the census, the quality of information and prevention in the area of Customs and Excise. The census is considered the basis of information for the Tax Agency and is necessary for both intensive and extensive control. Therefore, during 2023, the census of non-commercial entities will continue to be refined to detect those that do not meet the requirements to be effectively registered. In addition, preventive measures will be implemented, such as early monitoring through a risk map, carrying out special monitoring of entities effectively controlled by taxpayers with reprehensible tax conduct in the past, and carrying out census rectification actions.

The clean-up of the census enables a more precise detection of active taxpayers who have not fulfilled their tax obligations and a more efficient use of the resources available to the Tax Agency; This allows administrative actions to be carried out to verify the correct compliance by the taxpayers obliged to submit information promptly and that it is complete and correct.

Regarding compliance with the submission of self-assessments and informative declarations, control actions will be carried out on those active taxpayers who have not fulfilled their tax obligations. The Immediate Information Supply tool ( SII ) is essential in the management and control of VAT , so correct compliance by taxpayers of their duty to promptly send the information through the SII .

At the international level, transparency in information and the consolidation of all information exchanges promoted in the European Union and within the OECD are of great importance. For this reason, the Tax Agency will continue to develop actions with financial institutions to ensure compliance and control of the due diligence established by the automatic exchange of financial account information (CRS). In addition, efforts will be made to improve coordination with the other authorities involved in foreign trade operations and actions will be taken to prevent fraud.

In the customs area, greater coordination of all customs offices will be promoted, with particular emphasis on simplifying procedures and, therefore, the costs of clearing goods, which will allow for improved control of operations affected by European sanctions regimes, with their correct execution, with the aim of facilitating international trade, while protecting the internal market, citizens and the environment.

Finally, the aim is to advance the development of actions in the area of civic-tax education that foster a better understanding of the need for the whole of society to contribute to sustaining the common good.

In conclusion, the prevention of non-compliance is a fundamental task of the Tax Agency, which is supported by measures such as the purification of the census, the quality of information and prevention in the area of Customs and Excise Duties. To this end, various actions will be carried out in 2023 to verify compliance with tax obligations and improve coordination with other authorities and organizations. These measures are intended to prevent possible future tax non-compliance and encourage voluntary compliance and fraud prevention.