Directives of the Annual Tax Control Plan

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

• The control of large assets will continue to be strengthened, as well as a coordinated, continuous and intense strategy to fight against the underground economy.

• Early control 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 .- The Tax Agency will launch in 2020 a special plan to verify taxpayers who repeatedly record negative tax bases pending compensation in their Corporate Tax returns. the future. This is highlighted by the 2020 Tax Control Plan, whose general guidelines are published today in the Official State Gazette, which highlights the need to intensely verify the correction of these balances in view of their increase over the years. and the risk that this implies of undue tax reduction 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 the negative balances, taking into account that these balances may in the future be compensated 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 allow a better analysis of risks through the development of indicators, indices and models, as well as the identification of behavioral patterns of high fiscal risk whose examination should also benefit from the information received by the Agency on cross-border planning mechanisms. potentially aggressive tax, or 'DAC 6'.

In relation to the control of large assets, the number of taxpayers proposed for inspection will be expanded again, once again focusing the selection on cases that present important features of opacity or relocation, and counting on the coordination of the Central Control Coordination Unit 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.

Hiding activity

A coordinated, continuous and intense strategy to combat the concealment of income will continue to be promoted in 2020, with appearances supported by employees of the AEAT's computer audit area at the headquarters where economic activity is carried out and lines of action against the computer systems that They allow you to hide real sales. Likewise, specific attention will be paid to possible access to cross-information available on platforms for the online sale of goods and services, in relation to their initial supplier.

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 field 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 their own activity ratios and those of each sector.

These actions will be carried out in the context of the permanent dialogue with the representative organizations of the self-employed and SMEs established by the Strategic Plan prepared by the Agency to explore shared formulas that improve the application of the tax system, voluntary compliance and the fight against illegal activity. declared to generate 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-filers

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. .

The control of income obtained by non-resident artists and athletes who carry out activities in Spanish territory for which they obtain income that in many cases must be taxed by the Non-Resident Income Tax will also be intensified. The incomes subject to control are not only those received for their professional performance in Spain, but also others closely linked to that 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 with the highest risk of introduction of 'drug boats' after the increase in infractions and reports for smuggling crime that occurred last year following the prohibition and limitation of the use of high-speed inflatable and semi-rigid boats.

On the other hand, and along with the priority control that will continue to be carried out this year on cocaine, hashish and tobacco trafficking, special attention will be paid to methamphetamine smuggling, given the increase in arrests detected last year, and to the proliferation of clandestine plantations. of marijuana.

Control in the collection phase

Collection management, in accordance with what is established in the Annual Control Plan, will focus with a future perspective that will have improvements in the assessment of collection risk as a fundamental tool to define the actions to be carried out seeking not only direct effects, but also spontaneous compliance of taxpayers in the future.

At the same time, special asset monitoring will be carried out on debtors convicted of tax crimes or smuggling in order to detect asset depletion behavior and possible punishable insolvencies, while investigative actions will continue to be promoted to make derivations of responsibility and will be reinforced. the visits and appearances of the officials of the Collection Area.

Assistance and prevention

Together with the control work that the Agency must necessarily carry out, and following the line set by the Strategic Plan to reinforce actions aimed at improving tax compliance through assistance and prevention, the Annual Control Plan affects a battery of measures regarding information transparency, census purification and taxpayer assistance, prevention and collection management and development of new codes of good practices.

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.

In terms of prevention, together with the development of the 'Right from the start' strategy aimed at facilitating voluntary compliance with their tax obligations by taxpayers who begin 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 being effectively controlled by taxpayers with tax behaviors that were reprehensible in the past, for the purposes to prevent possible future tax non-compliance.