2024
Some taxpayers present the Personal Income Tax return with errors of not very high amounts, the correction of which can be carried out by the taxpayer himself voluntarily, without any verification procedure being initiated by the AEAT, through the new "Calculated Complementary" service for personal income tax for the 2023 financial year.
When the Tax Administration, in the exercise of the powers legally attributed to it, agrees as a precautionary measure to seal a safe deposit box, the allegation referring to the violation of the right to privacy recognized in article 18.1 of the Constitution is relatively common. Spanish.
Within the set of information that forms tax statistics covering the most varied aspects, personal businesses (the self-employed) can be analyzed in great detail through the statistics of Returns on economic activities . This publication takes advantage of the information that these entrepreneurs provide in their annual Personal Income Tax returns. The economic and tax information contained in the declaration, together with its personal characteristics, allows us to provide a complete vision of this type of company. The latest information published corresponds to fiscal year 2021 (the next publication is scheduled for November of this year 2024).
The tax statistics that have been published in recent weeks close the data for the first quarter of the year and allow us to make a first assessment of the evolution of the economy in that period. The set of graphs that accompany these lines illustrate the main results.
In response to the demands of taxpayers, a new service is offered at the electronic headquarters of the AEAT with the purpose of facilitating and expediting the completion of certain procedures in the procedures of tax sanctions and in those of surcharges and late interest for presentation of late self-assessments.
The powers of the Central Coordination Unit in matters of Crimes against Public Finance (UCCDHP) are detailed in section THREE.1 of the Resolution of March 24, 1992, of the AEAT, on organization and attribution of functions to the inspection of taxes within the scope of the competence of the Department of Financial and Tax Inspection:
In the strategic plan of the Tax Agency 2024-2027, within its core axes, along with taxpayer assistance, preventive actions and the communication strategy, fraud control appears, as it could not be otherwise.
In recent years we have witnessed numerous exceptional situations. Among the most notable, due to its more global and widespread effects, we find the pandemic caused by the Covid-19 virus in 2020 and the War in Ukraine, after its invasion by Russia, on February 24, 2022.
Royal Decree 117/2024, of January 30 (BOE January 31, 2024), in point three of its second Final Provision, has modified article 9 of the General Collection Regulations, making it possible for both payment entities and entities of electronic money can access the status of collaborators in the state collection management and, even, to an eventual provision of the cash service in the Delegations of the State Tax Administration Agency (AEAT) and in customs, which until now was reserved to credit institutions (Banks, Savings Banks and Credit Cooperatives).
On March 23, 2021, the Supreme Court issued two rulings (cassation appeals numbers 3688/2019 and 5270/2019), in which it concluded that the verification of the requirements for the application of special tax regimes must necessarily be carried out by the competent bodies, through the inspection procedure.
On Thursday, April 25, the 2023 Annual Tax Collection Report was published.
Since its creation, the Tax Agency has established both the prevention and the fight against tax fraud as fundamental and permanent strategic objectives since its creation.
Prior to the Social Security pension system in force today, social security in our country was organized through various mutual societies with different natures. In summary, labor mutual societies (Social Security managing entities), mutual societies substituting the Social Security managing entities and mutual societies complementary to Social Security.
The regulatory framework delimiting territorial jurisdiction in the Tax Inspection is delimited by Law 58/2003, of December 17, General Tax (hereinafter LGT ), by the General Regulation of the actions and procedures for tax management and inspection and for the development of common standards for tax application procedures (hereinafter RGAT ) and for the organization standards of the Tax Administration.
Recently, the Fourth Chamber of the Court of Justice of the European Union ( CJEU ) has issued a ruling, dated February 22, 2024, in case C-674/22, in which it resolves a request for a preliminary ruling on the interpretation of Union law, pursuant to Article 267 TFEU, by the Rechtbank Gelderland (Court of First Instance, Gelderland, Netherlands), in the proceedings between the Municipality of Dinkelland, (Netherlands) and the Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle (Tax Collection Authority/Large Businesses, Zwolle office, Netherlands), in relation to the latter administration's refusal to pay compensatory interest to the Dinkelland City Council on an amount of VAT that was returned to it.
Law 34/2015, of September 21, partially modifying the General Tax Law 58/2003, of December 17, incorporated article 95 bis, which enables the Administration to disseminate a list of defaulters due to debts or sanctions to the Spanish Public Treasury, and which is configured as an exception to the general principle of confidentiality of tax data.
The Supreme Court Judgment number 130/2023, of February 2, cassation appeal no. 5225/2020, has rejected the appeal filed by the State Attorney's Office against the Judgment of June 9, 2020, issued by the Seventh Section of the Administrative Litigation Chamber of the National Court in appeal No. 69/2019.
As is known, on December 6, 2023, Royal Decree 1007/2023, of December 5, was published in the BOE, approving the Regulation that establishes the requirements that computer or electronic systems and programs must adopt. that support the billing processes of businessmen and professionals, and the standardization of billing record formats; all of this in direct development of the new letter j) introduced in article 29.2.j) of the LGT, through law 11/2021, of July 9, on the prevention and fight against tax fraud.
The recently published tax statistics allow us to begin to have a complete vision of what the year 2023 was like. In the last month, December data for sales, employment and salaries of Large Companies and foreign trade have been released. , and the data for the fourth quarter of sales, employment and salaries of Large Companies and SMEs . The latter also close the year for the Business Margins Observatory . Likewise, the annual information in the Motor Vehicle Registration Tax Statistics has been completed. The information on the December collection remains to be known, which, as usual, will be published at the end of March.
In recent years, the need to have information related to the transformation that the economy is experiencing due mainly to digitalization has become clear. Tax Administrations, aware of the importance of national and international information, are trying to agree on models for obtaining information that facilitate the exchange between Tax Administrations.
In any area in which technical language is used, there is always a debate between the necessary understanding that we must facilitate in the receiver and the essential need for precision that good practice requires from the sender. That said, and to the extent that society is demanding a simplification effort from us that improves communication with citizens, the Tax Agency has already included it as one of its objectives in the 2020-2023 strategic planning.
The fundamental mission of the Tax Agency is to promote and ensure the correct application of the tax system. To fulfill this task, the Agency must carry out a series of actions that guarantee and facilitate the payment of tax debts, as well as the execution of collection procedures, both for debts of a tax nature and for other debts whose management has been entrusted to the Tax Agency.
All the individual information on salaries available to the Tax Agency comes from the annual informative declaration of withholdings on income from work and economic activities (form 190), which is mandatory for employers, regardless of the number of employees. their salaries, their withholdings or the period of the year in which they have been hired.
It is no secret that in recent times the Tax Agency has undertaken a set of measures aimed at facilitating not only citizens' compliance with their tax obligations but also the exercise of their rights.
The main strategic objective of the Tax Agency is to improve voluntary compliance with tax obligations. To achieve this objective, it implements a variety of measures, including civic-tax education, assistance and information to taxpayers, prevention of tax and customs fraud, ex post control actions, the promotion of anti-fraud regulatory modifications, collaborations with other organizations. , cooperative relationships, etc.
The main objective that guides the actions of the Tax Agency is the improvement of compliance in the voluntary period, increasing the induced effect of its control actions and decreasing the weight of the quantitative results obtained in these activities.