- More than a dozen control priorities are linked to the new tools of Law 7/2012, affecting matters such as cash payments, collection modules and precautionary measures

- The creation of the National International Taxation Office and an ambitious analysis of the electronic commerce business will guide two major tax control strategies for the future

- The fight against the underground economy will be reinforced with 17,000 inspection and 2,600 collection appearances, and the online game will begin to be tested

The Tax Agency has published today in the Official State Gazette the general guidelines of the 2013 Tax Control Plan, the Agency's main planning instrument in the fight against fraud. The budgetary objective set for this year is to obtain income of 9,130 million euros from direct collection effect, which is 11.7% more than the goal set for 2012.

On this occasion, the Control Plan is clearly marked by the implementation of Law 7/2012 on the intensification of actions for the prevention and fight against fraud, including more than a dozen lines of action directly related to this regulation.

The Tax Agency, therefore, will monitor compliance with the new requirements established by Law 7/2012 from the first moment, and will take advantage of the new tools it offers for tax control. Among other priorities of the 2013 Control Plan related to the anti-fraud law, the following stand out:

- Control of cash payments . Analysis of complaints received regarding non-compliance with the limitation of cash payments to 2,500 euros. Special attention will also be paid to the existence of transactions for which the means of payment used cannot be determined and, similarly, special monitoring will be done on cash movements through customs to detect amounts that exceed the authorized limit.

- Limitation of the module regime. The evolution of taxpayers who are excluded from the objective estimation regime will be checked after the entry into force of the anti-fraud law to pursue those actions aimed at artificially remaining in the regime. There will be special monitoring of entrepreneurs who invoice other entrepreneurs for a significant part of their operations to, when appropriate in accordance with Law 7/2012, promote their exclusion from the regime.

- New information on assets and accounts abroad. The Agency will verify the tax situation of taxpayers who, having not submitted the new information return, offer evidence of operations abroad that allow us to presume the existence of assets and rights hidden outside our borders. In the case of debtor taxpayers, the informative declaration will be used to promote requests for mutual assistance to other Member States of the European Union for the purpose of adopting precautionary measures or seizing assets.

- Application of the reversal of the taxable person in VAT for the delivery of real estate and for subcontractors. For operations prior to the entry into force of Law 7/2012, the prosecution of organized schemes that seek VAT refunds through the transfer of properties without real economic content will continue. In new operations, effective compliance with the reverse charge rule will be monitored, both in the deliveries of real estate and in the area of subcontractors.

- Promotion of precautionary measures to avoid asset depletion. The collection bodies, in collaboration with the Management, Inspection and Customs areas, will adopt the necessary precautionary measures to ensure the collection of the debt in the event of any well-founded suspicion of non-payment. The goal set for 2013 is to increase precautionary measures by 20% over the previous year's objective, exceeding 3,500.  In cases of alleged tax crime, action may be taken even before sending the file to the Prosecutor's Office, as provided for in Law 7/2012, and the assets of the accused will be investigated to detect conduct of asset depletion or punishable insolvencies. In addition, the adoption of agreements prohibiting the disposal of a company's property when the debtor's shares have been seized will be promoted.

- Derivations of responsibility. The main measures to be carried out to combat fraud in the collection phase will focus on liability derivations. In this area, emphasis will be placed on actions aimed at applying the cases of lifting the veil, de facto administrators and jointly liable for concealment of assets, taking advantage of the improvements established by Law 7/2012.

- Fraudulent actions in the bankruptcy field. Taking advantage of the regulatory changes established in the anti-fraud law, requests for postponement of debts that are considered credits against the estate will be immediately rejected (after the date of declaration of the bankruptcy) and the necessary separate declaration of the installments will be monitored. of VAT accrued before and after the date of the competition, as well as the total compensation of the outstanding balances before said date.

Control of international taxation

Another novelty is the launch of the National Office of International Taxation (ONFI), which will pay special attention to the taxation of multinational business groups and the verification of transfer prices. Also at the international level, people or entities that fictitiously locate their tax residence in other countries will be subject to preferential attention.

But, along with this, special interest will also be paid to operations carried out with territories or countries that are no longer on the list of tax havens due to having signed the corresponding conventions or agreements. In this regard, the Tax Agency will carry out selective information requirements in order to evaluate the degree of effectiveness of the tax-related data exchange agreements signed with said territories and, if necessary, report non-compliance.

Combating the underground economy

During 2013, the Tax Agency will continue to intensify its fight against the underground economy and the presence of control bodies on the street to carry out mass controls and actions to collect in-person information on economic activities open to the public, customs facilities and authorized establishments.

In-person actions aimed at detecting undeclared rents will continue and controls will be expanded on sectors and activities most likely to hide opaque activity, while continuing to pursue the use of false invoices.

Specifically, it is planned to carry out 17,000 visits to verify tax compliance in the area of inspection and 2,600 collection appearances in premises owned by debtors. In both cases, the forecast involves increasing the actions carried out in 2012 by 19%.

Investigation actions against organized tax fraud or money laundering schemes will also continue to be a priority, and especially those related to the introduction into customs territory of goods from Asian countries.

Likewise, tobacco smuggling will be the subject of special attention, since the combination of certain factors, such as rising prices and the economic crisis, has caused an increase in tobacco smuggling in general and cigarettes in particular, which has led to a significant subtraction of tax revenue.

Furthermore, the effective presence of collection bodies in premises owned by debtors will be reinforced under certain assumptions, such as the possibility that they have failed to comply with seizure procedures with a relevant collection significance. Likewise, seizures of payments made by third parties to the debtor by credit card will be intensified.

Online commerce as a future plan

The 2013 Control Plan also contemplates the first actions aimed in a comprehensive and orderly manner at the electronic commerce sector. With the idea of preparing the ground for larger and more complex projects in the following years, the Tax Agency will begin to catalog the main business management operations associated with activities carried out exclusively through the network.

The aim is to determine tax risk patterns that must be controlled and to obtain information on the economic activity of taxpayers on the Internet, contrasting the characteristics of the services offered through web pages with the tax profile of the taxpayers according to with the information available in the Agency's databases. Different ways of obtaining information on the payment methods used on the network will also be investigated.

This year the verification of online gambling activities will also begin, both with regard to the taxation of prizes in personal income tax and VAT and with regard to direct taxation in general of online gambling operators.

Aggressive planning and testing

In parallel to these focuses of activity, the Tax Agency plans to strengthen its controls related to aggressive tax planning and the verification of other operations, regimes and specific sectors of activity. In this sense, and among other fields of action, the verification of the deductibility of financial expenses will be reinforced, particularly within the group, the joint verification of family groups and companies in which they participate will be encouraged to prevent fraudulent transfers of income between them, and Actions on professionals will be increased by 25%, to discover undeclared income and fictitious expenses.

The correct calculation and entry of the installment payments of the Corporate Tax determined by the tax base method for the current year (the one that large companies must use) will also be the subject of priority attention.

Within the framework of its control plans, the Tax Agency will analyze whether taxpayers who have taken advantage of voluntary regularization processes of their tax situation, whether ordinary or extraordinary, have adjusted to the purpose provided for in the regulations governing said regulations. processes. Likewise, the information obtained in these processes will be transferred to the CCAA when it is of interest for the management of the taxes for which they are competent.

At the same time, the Tax Agency has decided to increase the participation of Customs Surveillance in actions to combat tax fraud. In this way, the fight against tax fraud will be able to rely to a greater extent on police investigation and operational techniques, as well as asset investigation and asset location strategies typical of the fight against money laundering.