The general guidelines of the 2023 Annual Tax and Customs Control Plan, by establishing the priority actions to be carried out by the organization in the current 2023 financial year, are built on five pillars. The first of them, 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 carried out in two ways, covering the promotion of voluntary compliance and the prevention of fraud.

The prevention of non-compliance is a fundamental task of the Tax Agency, which is supported by the census, the quality of information and prevention in matters of Customs and Special Taxes. The census is considered the basis of the Tax Agency's information and is necessary for both intensive and extensive control. For this reason, 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 carried out such as early control through a risk map, special monitoring of entities effectively controlled by taxpayers with reprehensible tax behavior in the past, and carrying out census rectification actions.

The purification 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; which allows administrative actions to be carried out to verify correct compliance by obligated taxpayers with their duty to promptly send the information and that it is complete and correct.

Regarding compliance with the submission of self-assessments and information returns, control actions will be carried out on those active taxpayers who have not complied with 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 guarantee compliance and control of the due diligence established by the automatic exchange of financial account information (CRS). In addition, work will be done to improve coordination with the rest of the authorities affected in foreign trade operations and actions will be developed regarding fraud prevention.

In the customs field, greater coordination of all customs offices will be promoted, placing special emphasis on the simplification of procedures and, with it, the costs of the clearance of goods, which will allow an improvement in the control of operations affected by the European sanctions regimes, with their correct execution, with the aim of facilitating international trade, while protecting the internal market, citizens and the environment.

Finally, it is intended to advance the development of actions in the field of civic-tax education that promote a better understanding of the need for the entire society to contribute to the maintenance of 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 census purification, the quality of information and prevention in matters of Customs and Special Taxes. 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 promote voluntary compliance and fraud prevention.