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The Tax Agency launches a special plan to control negative tax bases pending payment by companies

Directives of the Annual Tax Control Plan

  • A new automated risk analysis system in the field of international taxation will allow for a better assessment of risks through the development of indicators, indices and models, as well as the identification of high-risk tax behaviour patterns.

  • Control of large estates will continue to be strengthened, as well as a coordinated, continuous and intense strategy to combat the underground economy.

  • Early monitoring will be promoted over new entities that may be controlled by taxpayers with reprehensible conduct in the past, in order to prevent possible future tax non-compliance. 

January 28, 2020 .- In 2020, the Tax Agency will launch a special plan to verify taxpayers who repeatedly record negative tax bases pending compensation in the future in their Corporate Tax returns. This is made clear in the 2020 Tax Control Plan, the general guidelines of which are published today in the Official State Gazette, which underlines the need to intensively verify the correctness of these balances in view of their increase over the years and the risk that this implies of undue reduction of taxation in future years.

The plan includes the traditional verification of negative tax bases already applied, but especially the review of those that are pending compensation in subsequent years. The objective is to verify the existence, accuracy and origin of negative balances, taking into account that these balances may in the future be offset by the companies that generated them or by others that continue their activity.

Large companies and assets

While carrying out the usual control tasks on multinationals, large companies and tax groups, with special attention to the new highly digitalized business models, in 2020 the implementation of a new automated analysis system will be carried out. risks in the field of international taxation based on the entire set of information available on related-party (intragroup) transactions that the Agency currently has as a consequence of the BEPS (Base Erosion and Profit Shifting) project of the OECD – automatic exchanges of certain incomes and the information derived from the Country by Country Report.

The tool will enable better risk analysis through the development of indicators, indices and models, as well as the identification of high-risk tax behaviour patterns, the examination of which should also benefit from information received by the Agency on potentially aggressive cross-border tax planning arrangements, or 'DAC 6'.

In relation to the control of large assets, the number of taxpayers proposed for inspection will be expanded again, focusing the selection again on cases that present significant signs of opacity or delocalization, and counting on the coordination of the Central Unit for Coordination of the Control of Relevant Assets, which will also carry out direct investigation actions, as well as the proposal, promotion and monitoring of new lines of taxpayer selection.

Activity Hide

A coordinated, continuous and intense strategy to combat income concealment will continue to be strengthened in 2020, with personal appearances supported by employees of the AEAT IT audit department at the offices where economic activity is carried out and lines of action against IT systems that allow real sales to be concealed. Likewise, specific attention will be paid to possible access to cross-information available on online sales platforms for goods and services, in relation to the initial supplier of the same.

In turn, the contrast between the data declared by taxpayers and the information received at the AEAT through the Immediate Information Supply system, has led to the definition of a specific line of control in relation to cases of evasion of the tax surcharge. VAT equivalence. The Agency will verify that retailers are correctly registered in the equivalence surcharge regime and will require their suppliers to pay the surcharge if they have not passed it on.

Also in the area of the fight against the underground economy, in 2020 new groups with economic, business or professional activity will be incorporated as recipients of information letters with comparisons of activity ratios for themselves and for each sector.

These actions will be carried out in the context of ongoing dialogue with representative organisations of self-employed workers and SMEs as outlined in the Strategic Plan drawn up by the Agency to explore shared formulas to improve the application of the tax system, voluntary compliance and the fight against undeclared activity that generates unfair competition.

Likewise, the control of VAT fraud schemes will be reinforced with the availability in 2020 of a new tool designed at European level for the early detection of suspicious networks.

Control of non-declarants

On the other hand, this year a strengthening of the control of non-filing taxpayers is planned, both in relation to personal income tax, anticipating controls thanks to internal and international information sources, and in Companies and VAT thanks to census purification. .

Control will also be intensified over income earned by non-resident artists and sportspeople who carry out activities in Spain, from which they obtain income that in many cases must be taxed under the Non-Resident Income Tax. The income subject to control is not only that received for professional performance in Spain, but also other income closely linked to such professional participation in our country.

Fight against drug trafficking and smuggling

In the area of the fight against drug trafficking and other illicit activities, the creation of a structure of Maritime Intelligence Offices stands out, which allows for a more comprehensive and efficient vision of maritime activity.

Operational actions and maritime surveillance will also be reinforced in the areas of greatest risk of introduction of 'narco-boats' following the increase in violations and reports of smuggling crimes that occurred last year following the prohibition and limitation of the use of high-speed inflatable and semi-rigid boats.

Furthermore, and in addition to the priority control that will continue to be carried out this year on the trafficking of cocaine, hashish and tobacco, special attention will be paid to the smuggling of methamphetamines, given the increase in seizures detected last year, and the proliferation of clandestine marijuana plantations.

Control in the collection phase

Tax collection management, in accordance with the provisions of the Annual Control Plan, will be focused on a future perspective that will have in improvements in the assessment of tax collection risk a fundamental tool to define the actions to be carried out, seeking not only direct effects, but also spontaneous compliance by taxpayers in the future.

In turn, special surveillance will be carried out on the assets of debtors convicted of tax crimes or smuggling in order to detect conduct that drains assets and possible punishable insolvencies, while investigative actions will continue to be promoted to make referrals of responsibility and visits and appearances by officials from the Collection Area will be reinforced.

Assistance and prevention

Along with the control work that the Agency must necessarily carry out, and following the line marked by the Strategic Plan for strengthening actions aimed at improving tax compliance through assistance and prevention, the Annual Control Plan focuses on a series of measures regarding transparency of information, purification and census assistance to taxpayers, prevention and collection management and development of new codes of good practice.

In terms of assistance, the launch of the pilot project for Comprehensive Digital Assistance Administrations, the ADIs, stands out, which will start in the fourth quarter of 2020, focusing on helping taxpayers with VAT and censuses using two assistants and other tools. 'online' help for open use.

Likewise, companies included in the Immediate Supply of Information with annual turnover of less than six million euros and that meet certain requirements will be offered a VAT draft and all companies will be offered certain tax data to facilitate the declaration of the VAT. Corporate tax.

It is also expected that personal income tax record books may be compatible with those required for VAT through a single computer format, reducing formal obligations for taxpayers, who will be able to keep a single record book valid for both taxes.

As regards prevention, in addition to the development of the 'Right from the start' strategy aimed at facilitating voluntary compliance with their tax obligations by taxpayers starting economic activities, and a firm commitment to census purification for the efficient use of control resources, as a novelty in 2020, early control will be promoted to detect census risk situations in new taxpayers, especially monitoring those entities that may be effectively controlled by taxpayers with tax conduct that was reprehensible in the past, in order to prevent possible future tax non-compliance.