Madrid (EFE).- The Tax Agency plans to recover the traditional inspection activity after the “stop” of the pandemic and this year it will focus especially on the real estate construction sector, with particular attention to rehabilitation and reform activities.
The Agency has published this Monday the Annual Tax and Customs Control Plan for 2023, which specifies the measures of the 2020-2023 Strategic Plan that will be implemented this year, including recovering the presence “on the street” of its inspectors.
The Secretary of State for Finance, Jesús Gascón, has stressed in Congress that it is important that there are agents “pending that these works are declared correctly”, because it is “essential” to control the underground economy beyond the digital sphere.
Even so, the inspection will also be strengthened in the field of electronic commerce platforms and in the monitoring of warning letters sent in 2022 to taxpayers at risk of non-compliance.
Comprehensive attention to the taxpayer
Among the novelties of the 2023 control plan are the implementation of comprehensive taxpayer assistance, which, as announced, will consist of a service letter that, through a new appointment application, will allow the user to choose what service you need and through which channel you want to receive help.
In addition, the Agency plans to implement a new sanctioning regime that takes into account the compliance history of each taxpayer and will monitor those who, after having made adjustments, do not change their tax behavior.
“It is not the same to make a mistake in an isolated way than to do it on a recurring basis,” Gascón pointed out in reference to the so-called “right to make a mistake”, an issue that he sees as necessary to take into account in disciplinary proceedings.
The Plan also details the tax priorities in the field of the Spanish presidency of the European Union in the second half of the year, such as business taxation or digitization.
As far as personal income tax is concerned, the plan provides for the redesign of the renta web program to make it more intuitive, as well as working to reduce the number of non-filers, while in corporation tax information on pending credits will be automatically uploaded and work is being done to advance returns to SMEs.
In 2023, the Tax Agency will also advance in purifying the census of non-commercial entities and will maintain vigilance for the correct determination of the transfer prices of multinational groups and the adequate declaration of income tax withholdings for non-residents.
Surveillance of resident taxation
Likewise, the surveillance of residents in Spain who declare through the non-resident tax will be reinforced, with which they only declare in the country the income they generate in it, as well as the “simulation” of tax residence between autonomous communities for ” take undue advantage of lower taxation.
“Sometimes there are fictitious relocations”, Gascón pointed out, or properties owned by opaque companies “and you have to know who the real owner is”, in case there is “some problem with the tax residence to regularize that situation”.
Thus, efforts will also be dedicated to the exploitation of the real estate data of the General Council of Notaries and the economic activities of those who do not accept payment by bank means, whose income comes directly from the final consumer or who show “external signs of wealth” will be monitored. ” inconsistent with what was declared.
The Agency will monitor that the socimi comply with the expected investment requirements, those who make use of “virtual payments” and will work to “facilitate” compliance with the obligations of cryptocurrency holders.
