Directives of the Annual Tax Control Plan

• The citizen will be placed at the center of an integrated information and assistance model, with the possibility of choosing the service channel from a simple and visual catalog of services, and with extended hours in the afternoons for telephone service.
• Navigation through Renta Web will be facilitated to correct incidents in the Income Tax returns before any action by the Agency
• The unified prevention and control model will focus on voluntary compliance, avoiding indirect burdens for taxpayers.
• New impetus will be given to the Port Security Plan in the context of European initiatives focused on fighting against the use of container terminals for drug trafficking by sea.
• The collection risk analysis will be anticipated and reinforced with coordination between areas and based on advanced information processing tools.

February 29, 2024.- The Tax Agency will extend this year the control over foreign operators that sell their products in Spain through electronic commerce platforms, an initiative that is included in the general guidelines of the 2024 Tax Control Plan published today in the Official State Gazette (BOE).

The operators subject to this reinforcement of control are formally registered in Spain and are liable for VAT on the sales they make to final consumers in our country, but they are not established in Spanish territory, so they are them in these cases, and not the platforms, who must declare and pay the tax. However, its non-effective location in Spain makes it difficult to verify the correct taxation of its sales.

To expand this control, and in addition to the new information obligation of the digital platforms themselves, the flow of information on cross-border payments through payment service providers will be especially useful. But while the international exchange of all this information takes place, the Agency will put into practice a plan that includes a census review of foreign sellers to verify formal compliance with their obligations, contrasts between imported volumes and the figures declared in Customs per parcel. , specific international requirements and selection of specific operators for inspection checks.

Digital economy and 'neobanks'

In turn, the Agency will strengthen its control actions related to the field of the digital economy and new business models. The largest companies in the world exploit technology and digitalization in its different aspects. This means that the tax problem derived from digitalization is currently at the center of the debate of the Tax Administrations and requires the remodeling of work structures, adapted planning and greater proactivity to get out of the usual administrative procedures in relation to the economy. conventional.

In this same context, controls will be intensified on the so-called 'neobanks', electronic payment entities and other virtual payment systems that are usually correctly registered in the EU, but that can provide digital financial services in Spain, without having any physical presence. and apart from the obligations to provide payment information by debit and credit card, which could imply evasion or fraud schemes by those who use its collection services.

The integrated assistance model

Under the premise that the first objective of the Agency is the voluntary compliance of the taxpayer based on assistance and prevention, the guidelines of the Control Plan point out the anticipated progress in the implementation of the integrated information and assistance model, where the citizen at the center of the model itself, with the possibility of deciding how they want to be served for each need, within the possibilities that are available in each case and moment.

The majority of information and assistance services will be provided both in person and remotely – which will include a single national telephone service with extended hours in the afternoons. In turn, a catalog of services will present, in a simple and visual way for the citizen, the entire range of information and assistance, as well as the corresponding channels offered.

On the other hand, this year the commitment acquired by the Agency within the framework of the Code of Good Practices for Tax Professionals to establish a specialized appointment for professionals adhering to the code will become effective.

Likewise, as new developments, the 'Informa+' service for resolving complex doubts will be expanded to the scope of Personal Income Tax, a new 'informant' for Non-Resident Income Tax has just been created and the telephone service services for this will be improved. collective, while new virtual assistance tools are also created for the customs field and census risk controls are promoted in the entry of new taxpayers under the OECD 'right from the start' principle (attention to the taxpayer from their first registration). .

Notices to avoid errors and non-compliance

With the same objective of promoting voluntary compliance, personal income tax notification campaigns will be expanded to facilitate the correction of incidents in the declarations before any action by the Agency. In addition, navigation through Renta Web will be especially facilitated to present the complementary declaration in the most agile way possible.

Likewise, the notice campaign will be expanded to potential taxpayers who are considered potential non-filers and will be extended to the scope of informative returns.

Language simplification

After promoting in 2023 the simplification of the language of the documents most frequently used in its relationship with the taxpayer, the Agency will continue in this line with other documents, such as deferral agreements and enforcement orders.

At the same time, in the case of seizure proceedings, these improvements will also be linked to the implementation of help schemes by requesting a telephone appointment and through a new chat service, thus resulting in the reduction of the administrative burdens that citizens endure.

Unified prevention and control model

The guidelines also highlight the start in 2024 of a unified prevention and control model with a focus on voluntary compliance, increasing the coordination of the actions of the intensive and extensive control bodies, avoiding excessive indirect burdens on taxpayers through a system segmentation of the census and focusing at all times on the verification of economic activities towards the taxpayers who present the greatest risk.

Large companies and assets

In the field of international taxation, this year there will be a boost to the figure of joint inspections ('joint audits') and the control of transfer prices (intragroup) will continue to be highlighted based on an automated and comprehensive analysis system of risks. Furthermore, in terms of tax groups, priority will be given to control actions over deductions, especially those related to technological innovation and those generated within the framework of economic interest groups.

At the same time, and together with the now usual control of the taxation of large assets, including the possible simulation of residence outside of Spain or in a different Autonomous Community from the real one, progress will be made in the search for new sources of information that could be object of massive exploitation through data exploitation techniques and global asset analyzes will be reinforced to avoid artificial divisions of activity, as well as the abusive use of legal forms to channel personal income.

Hiding income

In the field of the underground economy and the concealment of activity, entries into the registered offices of companies will be maintained with the corresponding administrative or judicial authorization and taxpayers who do not accept payments through banking means, with sales to final consumers or with external signs will be affected. of wealth, assets, profitability or financial information inconsistent with what was declared.

There will also be an impact on entities artificially created to generate false invoices and on assets hidden behind the activities of foundations. In relation to possible connections between the use of cryptocurrencies and illicit businesses or tax fraud, the strategy of collecting information through investment and payment intermediary companies will be maintained, while the information will begin to be received this year. derived from the new information obligations on virtual currencies. In turn, actions will be promoted to identify new possible methods and trends in undeclared cash movements.

Organized crime

In parallel, the fight against organized VAT fraud schemes will continue to be promoted, and especially in the marketing of hydrocarbons, where it is expected that the Registry of Fiscal Deposit Extractors and its coordinated control between the different areas of the Agency will expel from the sector to organizations dedicated to fraud in this area.

Regarding the activity of the Customs Surveillance Service, in 2024 a new impetus will be given to the Port Security Plan with the collaboration of concessionaire companies in the context of European initiatives focused on fighting against the use of container terminals for traffic. of narcotics by sea, and especially cocaine. The Agency will also lead and coordinate at European level an operational action promoted by Europol in relation to drug trafficking.

On the other hand, and in addition to the usual control over smuggling of hashish and tobacco, Customs Surveillance will reinforce intelligence work and international cooperation to detect the eventual entry into Spain of fentanyl and other similar synthetic opiates.

Anticipation of collection control

In the Collection area, the coordination strategy with the control areas will stand out in 2024 to anticipate and reinforce the analysis of collection risk using advanced information processing tools. In this way, the consolidation of debts will be promoted in areas such as that of large debtors, early action to secure debts and prevent their accumulation, and the detection of safe haven companies designed to hide assets, among other areas of action.

At the same time, improvements will be promoted in obtaining information for the seizure of credits derived from collections through POS and also the appearances in premises of debtors who continue with their economic activity without reducing their debts.