The General Tax Law establishes, in Article 116, the obligation to draw up an annual tax control plan, giving it a reserved character, without prejudice to advertising, through the Official State Gazette, the general criteria that inform you.

In turn, the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, in Article 170, states that in the The tax control plan shall be integrated into the plan or the partial inspection plans, which shall be reserved and shall not be the subject of publicity or communication. This regulation applies to the management of revenues as provided for in the General Rules of Collection.

The General Plan of Control is the fundamental instrument for planning the tax and customs control actions that the Tax Agency carries out on an annual basis. It details the control actions to be carried out in order to achieve the objectives set for the financial year.

The control of tax breaches and the fight against fraud is one of the main lines of action of the Tax Agency for the fulfilment of the mission set out in Article 103.One of Law 31/199 which creates the Tax Agency, as an organization responsible for the effective implementation of the state and customs tax system, and for those resources of other public administrations whose management is attributed to it by law or by agreement.

These General Guidelines contain the criteria that inform the 2010 General Tax Control Plan.

In relation to the regulatory framework, the provisions applicable in 2009 or planned for 2010 seek to alleviate the consequences of the current economic crisis, without prejudice to the control procedures. On the one hand, the EHA/1030 2009 Order of 23 April, which raises the limit exempt from the obligation to provide guarantees in the applications for deferment or fractionation to 18,000 euros, which is intended to speed up and encourage the maintenance of economic activity, without diminishing the quality mechanisms to ensure the recovery of deferred debts.

Also, the recent amendments to the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes in order to make it easier for tax authorities to comply with their obligations, while introducing new ways of reporting to the Agency for better control of tax obligations.

On the other hand, the year 2010 provides for the approval of the Law on Sustainable Economy, where it is planned to introduce amendments to the tax regulations.

In addition, the right of citizens to be connected by electronic means with the public administrations established in Law 11/2007, of June 22, of electronic access of citizens to Public Services, will be possible exercise from 1 January 2010. Citizens may make use of this option also in relation to the control procedures of the Tax Office.

The 2010 planning is about adapting the methods and strategies of the Tax Agency to deal with the changes that the most serious typologies of fraud are experiencing. In particular, the 2010 Control Plan continues for this year the guidelines set out in the update of the Fraud Prevention Plan.

The general guidelines of the Plan are set out below, which detail the areas of preferential tax risk, classified, according to the nature of the control to be carried out, in intensive control, extensive control and control in the retreading phase. In addition, the main lines of coordinated action between the different types of control and the priority actions to be developed in collaboration with the tax administrations are also completed, with two other sections. In the framework of the control of the taxes transferred. Finally, the basic lines of the structure of the General Plan of Control and the four partial plans that integrate it are explained.

With the publication of the general guidelines, the basic criteria that inform the Control Plan are made public.

1. Priority care tax risk areas

1.1 Intensive control actuations.

Intensive control includes the actions aimed at the discovery, regularization and repression of the most serious and complex forms of fraud, as well as the in-depth verification of the correct compliance with the tax obligations for a taxpayer and the adoption of preventive measures of a preventive nature of the most important fiscal risks. They are actions with a strong research component that are carried out by the organs of the area of Financial and Tax Inspection and Customs and Excise that carry out inspection functions. Also included in this group are the actions carried out by the Customs and Excise Operational Area aimed at the prevention and repression of the illicit traffic of goods subject to restrictions or prohibitions and the fight against money laundering and checks on applications from the figure of an authorised economic operator, carried out by economic operators located in Spain or in another country of the European Union.

The priority areas for action in 2010 will be particularly relevant to those areas and activities where the current economic situation may lead to a change in the behaviour of the tax authorities towards situations. of tax fraud, establishing appropriate prevention and control mechanisms to prevent such behaviour. In this way, priority areas in 2010 will be as follows:

(a) The existence of equipment and inspection units dedicated exclusively to the identification and investigation of the most serious and complex forms of fraud is maintained as an essential element in the fight against tax fraud; as well as the drafting of proposals for action aimed at its repression. The planning of these actions and the responsibility for their development will be coordinated at national and territorial level. The essential role of collaboration between the various bodies of the Agency with responsibility for control and other administrative bodies, as well as the judicialisation or interposition of complaints as quickly as possible, is highlighted. (a) where elements are assessed to allow the existence of unlawful conduct in the investigated activities to be presumed.

At this point, it will be of great importance to investigate fiduciary structures consisting of social partners created to evade taxes and to launder capital and actions with respect to the use of tax havens as fraud platforms, all of which are mechanisms for the concealment of ownership of income or assets for tax fraud and for subsequent recycling in the economic circuit, as well as, at times, for facilitate the relocation of Spanish residents.

In addition, coordination of actions will be maintained with regard to planning centers that market products aimed at tax fraud as well as those financial practices that may lead to the opacity of accounts or operations.

b) As a continuation of the work that has been developing with great intensity for two years, also during the year 2010 will be a very significant number of actions directed to the knowledge and control of the economic operations using significant amounts of cash, in particular in which high denomination banknotes would have been used. In particular, the actions will focus on the operations carried out in recent years in which there has been a large movement of cash. These actions will, once the information received is analysed, give rise to the start of inspection measures when it is considered that there may be non-compliance with tax obligations. The above analysis may also give rise to the judicialisation of proceedings where evidence of a crime or the opening of the investigation files referred to in the preceding subparagraph can be assessed directly, if the relevance of the operation so advises.

(c) Fight against fraud schemes in the field of VAT on intra-Community transactions. This area of control maintains the priority status of the last plans, adapting the strategy to the evolution of the typology of fraud that is intended to be combated. In particular, priority shall be given to preventive control measures, in relation to the access and monitoring of subjects registered in the Register of Intra-Community Operators and the Monthly Return Register, as well as taxpayers, apparently inactive, domiciled in the so-called nest societies and letterbox companies.

In 2010, in particular, fraud in the sale of allowances, certified emission reductions, and greenhouse gas emission reduction units referred to in Law 1/2005 will be incited in 2010. that the regime of greenhouse gas emissions trading and RD 1031/2007 is regulated, for which the framework for participation in the flexibility mechanisms of the Kyoto Protocol is developed.

Also, special attention will be given to the control of returns requested by taxpayers linked to fraud schemes, both in the case of annual and monthly applications, and the criminal complaint will be initiated. with respect to those responsible for these plots, maintaining collaboration with other state institutions to achieve an effective investigation of these crimes.

in view of the fact that this fraud is characterised by the fraudulent use of the Community legislative framework, both in the field of VAT and in the area of freedom of movement of goods, the participation in multilateral controls with the tax administrations of other European Union countries.

Finally, coordinated by the National Fraud Investigation Office, investigations of operators who are acting with the fraud of intra-Community VAT will be continued in order to obtain the evidence necessary for the submission of immediate complaints to the competent bodies and, as has happened in recent years, to achieve the dismantling of the operational fabrics detected.

d) In the implementation of the forecasts for updating the Plan for the Prevention of Tax Fraud, actions of inspection will be initiated on tax obligations that present relevant external signs that manifest a high economic capacity which does not correspond to the levels of declared income, highlighting in this line the control of professional activities. Such actions shall be coordinated with similar plans for the detection of external signs in the event of evidence of money laundering.

In this year 2010 will also be affected in the control of the economic activities declared by the natural persons, with special intensity in the field of the activity of professionals.

(e) The inspection bodies shall strengthen their control activities in the year 2010 in the field of the black economy by detecting such situations and proceeding to initiate the relevant regularisation procedures, acting in collaboration with other control bodies of the State Administration where it is relevant for the purpose of strengthening the control of these areas. The collaboration with the Labour Inspectorate and the General Treasury of Social Security should be highlighted at this point in the framework of the Tax Agency Convention with these institutions.

f) Real estate control. While the current economic situation has led to a fall in activity in this sector, without prejudice to the verification of recent years, the monitoring will particularly affect the periods in which major operations took place. property with very relevant economic results and which require inspection by the inspection bodies in order to verify the proper declaration of such operations. Therefore, with particular reference to these tax periods, actions will be taken to control the activity of property promotion and construction, together with the verification of the housing transmissions carried out by the particular.

(g) Taking into account the current economic situation, action programmes will be included to prevent the submission of periodic declarations with amounts less than those to be declared, with a special emphasis on 2010 withholding tax and VAT to avoid transfers of balances to subsequent tax periods as well as the application of lower tax rates or rates to those legally sourced.

h) Investigation of fiscal engineering operations and interposition of companies with no relevant level of economic activity. The actions will be directed towards the detection of forms of fraud based on the use of anomalous negotiating figures or on the improper use of certain tax benefits that involve the development of tax planning structures. abusive. Among the various complex fraud operations and which once identified will be checked, the following are listed: Dissolution of transparent companies and, where appropriate, of property companies, merger operations, division, contributions and exchange of assets under the special scheme of Chapter VIII of the recast of the Company Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, or capital reductions with prior acquisition of actions. Also, control actions shall be carried out on the deductibility of financial expenses, portfolio provisions and tax deductions that show a hollowing out of the accounting results or taxable bases of the obligors. tributaries.

i) Special emphasis will be placed on the control of those subjects who have declared a relevant accounting result, by making adjustments to the accounting result or to the tax base or deductions in the share of the In the case of the company, the company has not been able to pay the tax. Control of the provenance of tax benefits applied by taxpayers will be enhanced, especially as regards the deduction for reinvestment of extraordinary profits.

j) The detection and regularisation of issuers and recipients of false invoices is maintained as a specific area of action. Part-character actions will be planned for the individual analysis of the various invoices issued or received by the contributors and their specific regularisation, and the analysis and detection of plots will be strengthened. organized false invoices for a more effective repression of the same. In this area, the control of issuers of invoices that are taxed in objective estimation regimes will be a priority attention element.

k) The actions of control in the field of international taxation will be strengthened. Especially relevant will be the control of transactions in which transfer prices have existed which sometimes involve simply transfers of income which would be taxed in Spanish territory for other minor territories. taxation by means of the mere conduct of transactions between companies of the same business group or related companies. The control of transactions with tax havens, the control of transactions with unlocated taxpayers and the application of the anti-abuse rules of Spanish legislation will also be relevant in this area. Finally, in the light of the update of the Fraud Prevention Plan, the participation of the inspection bodies of the Tax Agency will be encouraged in the implementation of multilateral controls together with the inspection bodies of the other European Union countries, thus carrying out coordinated checks between all of them in order to achieve greater efficiency in the fight against fraud which takes advantage of the existence of different tax jurisdictions, in particular in the field of VAT fraud and related operations.

l) In the field of the verification of the entities that contribute to the tax consolidation regime of the Company Tax, special attention will be paid in the financial year 2010 to the verification of the operations (b) specific rules for the application of the special scheme (eliminations, additions, internal transactions) and the verification of the compensation of negative taxable bases, both for the group itself and for the individual the incorporation into it, and the assumptions of integration or exclusion of companies in the group tax. In addition, in the field of control of the Value Added Tax Entity Groups, the control of the refund applications submitted by those entities shall be carried out, with particular attention to the groups in which the application was made. special arrangements referred to in Article 163.sexies.5 of Law 37/1992 of 28 December 1992 on VAT.

m) In the year 2010, the control of VAT refund applications, both annual and monthly, is maintained as an area of special attention, in order to prevent undue returns on the part of the Treasure.

n) In the field of inspection of taxes on foreign trade, preferential attention shall be given to the control of own resources and Community aid for the export of agricultural products.

Consequently, control will focus on the import of certain products from Asia, in particular textiles and footwear, in the field of undervaluation, preferential arrangements, non-compliance with trade policy and anti-dumping duties, the control of the importation of goods benefiting from exemptions in VAT or other internal taxes and imports of agricultural products and fisheries.

(n) In relation to the types of fraud in excise duties, the control efforts shall be directed towards checking the intra-Community movement of certain products subject to special manufacturing taxes, control of the undue application of exemptions or bonuses in such taxes, in particular on the use and destination of bonified or exempt diesel with special attention to fuels exempted from use in aviation and on ships, and on the marketing of diesel through tax warehouses, and will be monitored for shipments of products under suspension arrangements. In the context of the prevention of fraud in the tax on alcohol and derived beverages, it is considered of particular relevance to maintain the control of the factories and tax warehouses of alcohol and derived beverages, on the line marked by the 2009 Control Plan.

or) The control shall also be directed to the verification of the Special Tax on the Determinated Means of Transport, in particular, in cases of recreational craft, aircraft and land vehicles, declared with exemption by to be leased, or not declared to have a non-Spanish flag and, however, to be enjoyed by residents in Spain.

(p) In the field of security of the supply chain of international trade, verification actions arising from the applications of the Authorised Economic Operator status to be carried out by the agents shall be continued. economic operators located in Spain or another country of the European Union and whose activity is linked to the introduction into the Community customs territory of goods from third countries.

[q] In the fight against smuggling, drug trafficking, and money laundering from these illicit drugs, actions aimed at the financial dismantling of drug trafficking networks will continue to be carried out. and smugglers and the location and intervention of assets from these crimes.

also in this line of fight against money laundering will be carried out in the customs offices for the discovery of undeclared foreign exchange movements and bilateral and multilateral operations will be enhanced. exchanges of information with other customs administrations.

r) In the field of border protection, the level of operability of maritime and air patrols will be maintained, enhancing the regional coordination of the actions and optimizing the maritime and air means with which is counted. Cooperation in the field of air surveillance with other agencies of the State with presence at sea and with other customs administrations will be particularly enhanced.

s) The investigation will be enhanced in the customs offices oriented to the discovery of contraband and drug trafficking and other illicit goods such as counterfeit goods, operations related to the black economy and VAT fraud, and security of the international logistics chain with the use of the means of physical review and non-intrusive technology such as scanners.

1.2 Extensive control actuations.

Through the extensive control actions the Tax Agency submits to control all the declarations submitted by the taxpayers, exploiting the information available through automated processes, oriented to the selection of the files to be the subject of tax verification procedures, with the aim of detecting and correcting less serious and complex tax breaches, or statements of higher fiscal risk, following plans of coordinated action with the inspection bodies.

Similarly, it extends to the obligation to present statements and self-measures and to the tasks of training and maintenance of the census. This is intended to detect and regularise the immediate possibility of non-compliances to prevent their repetition.

The extensive control is carried out mainly by the organs of the Tax Management area of the Special Delegations, except when it affects the companies that invoice more than 6.01 million euros, in which case they Financial and Tax Inspectorate, through the Large Enterprise Management units in the field of Special Delegations and jointly by the Management Units and the Tax Control Unit, and Customs, integrated respectively in the Dependence of Assistance and Tax Services and in the Dependency on Tax and Customs Control, from the Central Delegation of Large Contributors.

The extensive control also includes the customs clearance and the review and verification of customs declarations (DUA), carried out by the customs management bodies, as well as the action taken by the customs authorities. Special Tax intervention to check the manufacturing operations and the inputs and outputs of products subject to Excise Excise and the verification and control actions to be carried out by the managing offices of the Special Taxes.

The main lines of action for 2010 are as follows:

a) In the area of census control, the actions of access control to the Monthly Return Register will be particularly relevant in 2010. The emphasis will also be on the control of information about administrators and participants provided through tax declarations such as the Corporate Tax, ensuring their correct identification in the Agency's censuses. Tax, especially in the field of large enterprises.

During 2010, pursuant to Article 2.3 of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of the procedures of the Application of the taxes, approved by Royal Decree 1065/2007, of July 27, the mechanisms for the monthly exchange of information censal of the Tax Agency with the tax administrations of the Autonomous Communities. However, these mechanisms will be replaced throughout the year by the single census shared with these tax administrations, which has been launched in 2009. The relations of the Tax Agency will be enhanced with different agencies for the exchange of information of a tax nature, such as those established with the single index computerized notarial, with the Registrars and with the Directorate General of the Catastro, in relation to the real estate information system, in application of the provisions of Law 36/2006, of 29 November, of Measures for the Prevention of Tax Fraud.

b) In order to combat fraud in intra-Community transactions, risk detection actions shall be maintained in the allocation and subsequent use of the tax identification number for the purposes of the tax on the Value added, and follow-up checks on operators included in both the Register of Intra-Community Operators and the Monthly Return Register will be strengthened. In relation to the latter, it will intensify the control of the maintenance of the requirements that the standard establishes to remain registered and to obtain returns with monthly periodicity.

c) In 2010, the analysis by computer tools of the origin of returns on the basis of risk parameters will be maintained. Special attention will be paid to the control of VAT refunds requested by taxpayers involved in fraud schemes. Also, the collected risks of those contributors registered in the Monthly Return Register will be evaluated. Moreover, the control of the declarations submitted by contributors to the Special Regime of Entities of Entities in relation to the correct application of this regime will be intensified, paying special attention to those who have the right to obtain monthly returns.

d) We will continue with the campaigns to monitor the compliance with periodic tax obligations and information declarations as an essential part of the development of tax control. In particular, the correct compliance with the withholding system shall be monitored to check the actual income of the retained quantities, the consistency between the deductions entered and the information provided by the retainers, and the discrepancies between what is stated by the taxpayers who are holding holds and what is declared and entered by the retainers. In addition, the correct use of the keys identifying the concepts by which retention is practised and the applicable rates according to the performance in question shall be verified.

e) The new information derived from the informative statements as well as actions of mass collection of information of tax relevance, will be systematically exploited for the detection of hidden and submerged economy.

(f) In the area of annual declarations control, breaches of the obligation to submit annual declarations shall be monitored by systematically exploiting third party information and special attention shall be paid to the reporting of third parties. declarations to be returned. A special check shall be maintained on sources of income not subject to withholding or entry into account in the IRPF, in particular in the case of returns on real estate and economic activities, and on certain exemptions and deductions, such as housing.

g) In relation to the taxpayers who apply the objective estimate of the Income Tax of the Physical Persons and the special schemes of the Value Added Tax coordinated with that, intensify the control, in a coordinated manner with the inspection bodies, of the tax authorities with the same or similar activity that renounce or are excluded from these regimes, as well as unusual operations that link entrepreneurs in modules with other entrepreneurs or professionals in direct estimation. Moreover, the information derived from the withholding tax which is applied in the performance of certain operations under the objective estimation scheme will allow for control actions to be carried out in order to detect cases where the (a) the system of modules for exceeding the quality limits laid down, and to analyse the assumptions in which employers or professionals in direct estimation or entities and companies perform a high number of transactions or for amounts significant with entrepreneurs in modules, which may be an indication of the existence of false invoices.

(h) In the field of customs management, the control measures within the customs offices shall be aimed primarily at ensuring the safety and protection of consumers. In this way, control actions must be carried out on certain categories of products not subject to specific control by any of the border inspection services (in the case of toys, low-voltage equipment or products intended for children). The implementation of these actions requires close cooperation with the market surveillance authorities which are responsible for competition at the state or regional level.

From a purely tax perspective, the already classic control actions on the import of goods destined for the undeclared economic circuits will continue to be developed, on the imports of certain products, in particular textiles and footwear, and on imports made through the use of display companies, particular attention shall be paid to the entry prices declared for certain fruit and vegetables. It will also be continued with the control of the export of sensitive goods relating to agricultural goods with the right to return, defence and dual-use material, chemicals, substances which may be used as precursors of narcotic drugs and psychotropic substances, cultural goods and species of fauna and flora protected by the CITES Convention.

Physical controls of merchandise will be accelerated by gradually employing non-intrusive means of recognition.

The priority actions will be complemented by actions at the territorial level, the selection of which will respond to specific and random criteria that will allow the definition of specific lines of action for the agencies. territorial.

(i) in the field of excise duties, and in the intervention controls, shall be carried out as priority actions, stock counts, verification of movements of products and accounting records in order to verify that all the seats in the accounting books have been correctly applied. Particular attention shall be paid to controls on manufacturing processes, to the denaturing of alcohols and to the accounting and justification of statutory losses. Taking into account the evolution of the use of biofuels, the control of their production and distribution processes and of mixtures of these with conventional fuels, as well as the control of the tanks, is also considered a priority. (a) a tax which is regarded as logistical or which is made up of pipeline networks or gas pipelines.

(j) In the activity of the Special Tax Management Offices, the control actions on the declarations of operations and self-actions of Excise Excise and, in general, the control of the regular compliance with excise duties in the field of excise duties, together with the control of returns for commercial gas oil and agricultural diesel.

1.3 Revenue management actuations.

The areas of risk of preferential treatment in the recovery phase seek to achieve in the most effective manner possible the recovery of outstanding debts by the exercise of the powers conferred by the bodies of the tax office. The increase in late payment has also shown the need to modify traditional working methods to enable the management of outstanding debts to be improved by using the new ones. technologies.

In the current context, the need to make segmentations of debtors that allow to carry out differentiated actions on all of them according to the transcendence has been particularly important. quantitative and qualitative of its outstanding debts. At this point, it also highlights the importance of including management times as a hallmark of a work that should be more effective every year.

In the area of deferrals, at a time when the requests of taxpayers have been significantly increased, it is necessary to strengthen the quality indicators that guarantee a decision-making process. with homogeneous and agile criteria, which, while encouraging the maintenance of the economic and business activity of taxpayers, will ensure the recovery of deferred debts.

The main measures to be taken in the prevention and correction of fraud in the collection phase should focus on liability referrals, such as the most effective actions in the event of non-payment of debts. liable to be transferred to those responsible for the offences committed. In this respect, progress must be made in the design of new strategies to better combat the concealment of the real perpetrators and their assets, and to extend the research activities aimed at the application of the Lifting of the veil, administrators of fact and severally responsible for the concealment of goods, with exercise in their case of the judicial actions that they could proceed.

In the same sense it is necessary to avoid the use of the figure of the bankruptcy process with the exclusive purpose of propitiating successions of companies by avoiding the fulfillment of the tax liabilities.

The precautionary measures are also being shown to be effective in the fight against fraud by having the ability to avoid the wealth of wealth that in other times greatly hindered the recovery of certain debts. tax and promote the coordinated work of all the control areas of the Tax Agency.

1.4 Coordination actuations.

The Control Plan contemplates in the rules for the integration of partial tax control plans, a series of measures that ensure the coordination of the actions that are carried out by organs of different areas, in execution of the partial control plans.

In the field of coordination of actions between the different functional bodies, the most relevant actions in 2010 will be the following:

(a) The coordination between the inspection and management bodies in the field of census control of taxpayers linked to VAT fraud schemes, as well as in the control of foregone and excluded, will continue. in the objective of taxation and in respect of unusual transactions linking entrepreneurs in modules with other entrepreneurs or professionals in direct estimation, establishing coordination mechanisms for the case of risk scenarios (a) the tax authorities identified by the management bodies in which the possible existence of the complex frauds in which case the files will be communicated to the inspection bodies to analyse the appropriateness of their inclusion in their partial action plan.

During the year 2010, the inspection and management bodies will reinforce the coordinated actions on control in the Income Tax of the Physical Persons and in the Tax on the Value Added of the subjects that carry out economic activities, with a particular impact on the control of the activities of professionals.

(b) The coordination between the customs inspection and the financial and tax inspection in the actions to be carried out under the extension of the competence for the verification of VAT and of the customs authorities will be further enhanced. Excise duty which was initiated in 2005, as well as the carrying out of joint control actions close to subjects carrying out import operations of goods for marketing on national territory.

In addition, joint actions to check certain types of fraud in foreign trade and excise duties with potential significant irregularities in direct taxation will be boosted.

c) The coordination system in the Special Tax on the Determinated Means of Transportation between the areas of tax management and the inspection of Customs and Excise in the field of exemptions, refunds and verification of self-determination of high end vehicles with taxable bases which do not conform to their true market value, with the necessary adaptations in the procedures required by the amendments to the rules of this tax, which entered into force on 1 January 2008.

d) In 2010, the programme of coordinated actions between management, inspection and collection units will be deepened from the start of the verification process, in order to anticipate the adoption of measures to improve the recovery of the tax liabilities settled, both through the adoption of precautionary measures and the possible anticipation of the procedures for the declaration of liability in the terms laid down in Article 174 of the General Law Tax.

e) The collaboration of the operational units of Customs and Excise in missions of investigation with the organs of inspection, management and collection will be used intensively.

(f) In addition, exchanges between areas of information obtained in the course of control actions, in particular those relating to contributors included in the module system, will continue to be promoted. located in homes other than that of its tax office, information obtained in the course of customs proceedings, or information obtained in the course of collection actions.

1.5 Coordinated planning for temporary taxes.

Law 21/2001, of 27 December, regulating the Fiscal and Administrative Measures of the New System of Financing of the Autonomous Communities of the Common Regime and Cities with the Statute of Autonomy, collects the the need to promote and develop the exchange of information between the autonomous and state tax administrations, as well as the need to establish coordinated planning of the actions developed by the various Administrations on the taxes transferred.

In this regard, the General Regulation implementing the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, in its second article, establishes the monthly exchange of census information between the State Agency of Tax administration and the Autonomous Communities and Cities with autonomy status, as well as those local entities with which they subscribe to collaboration agreements. In turn, the Fiscal Fraud Prevention Plan, along the lines of strengthening collaboration between administrations, refers to the Unified Census Shared as a database built with the census information obtained by the administrations. Autonomous and state taxation. As mentioned above, this mechanism has been launched in 2009, with its full operation planned throughout 2010.

Finally, Law 4/2008, of December 23, established a 100 percent bonus in the Heritage Tax from January 1, 2008, which does not exclude the control of the declarations regarding this tax for previous years.

In this framework of collaboration between Administrations, the following actions are considered priorities for 2010:

a) Control of the Heritage Tax for the tax periods prior to 2008. The autonomous and state tax administrations will continue to collaborate in the selection procedures, mainly focused on the crossing of information on the ownership of goods and rights and the identification of taxpayers. do not declare such a tax that they are obliged to do so.

b) Realization of coordinated inspections in relation to significant real estate operations. It will continue with the collaboration in the selection procedures of the most significant real estate operations that are considered liable to be taxed for VAT or, alternatively, for the concept "Transmissions Heritage" of the Tax on Proprietary Transmissions and Legal Acts, as well as the exchange of information and collaboration on the valuation of buildings.

(c) Realization of coordinated inspections in relation to the most significant corporate operations declared exempt from the concept of "Societarian Operations" of the Tax on Heritage Transmissions and Legal Acts Documented as having received the special tax regime of Chapter VIII of Title VII of the Consolidated Text of Corporate Tax.

d) Realization of coordinated inspections for the control and verification of the cooperative tax regime.

e) Coordination of value-checking actions in relation to real estate operations.

(f) Coordination of the actions relating to the control of the addresses declared and their amendments, as laid down in the General Rules of Application of the Taxation, approved by Royal Decree 1065/2007, which contains, in its Article 148, the jurisdiction of the State Tax Administration Agency for the verification of the tax domicile in the State taxes, including the ceded, and develops, in Article 152, the specialties of the home check initiated at the request of an Autonomous Community.

g) Collaboration with other tax administrations through the transmission of information deemed relevant, detected in the control procedures, by means of collaboration.

(h) Realisation of coordinated action to inspect certain exemptions from the import of means of transport and, in particular, of vessels, subject to the Special Tax on the Determinated Means of Transport and the General Indirect Tax.

2. Structure of the General Control Plan

As in previous years, the 2010 Control Plan is structured in the following sections:

(a) General Guidelines, in which the main areas of fiscal risk that require preferential attention are collected, as well as the basic structure of each of the Partial Control Plans.

b) Stop control plans for each of the areas that carry out control tasks: Financial and Tax Inspection, Customs and Excise, Tax Management and Collection. The Parcial Plans define the criteria that govern the programming of actions of each area and its distribution between the different units and territorial areas.

c) Rules for the integration of partial plans, where the measures and procedures for coordination and collaboration between areas are developed. The priority actions to be developed in collaboration with the autonomous tax administrations in the framework of the control of the taxes are also planned.

2.1 Partial Inspection Plan.

The Partial Inspection Plan determines the action programs and criteria that will be used to select the taxpayers from whom the tax inspection will take place during 2010. The following are not included in this partial plan: the inspections carried out on customs duties or on the special taxes which, when carried out by the inspection bodies of the Customs and Excise area, are included in the Customs and Excise, without prejudice to the coordinated actions that can be performed in these areas between the two areas.

The types of actions and programs that are contemplated for 2010 in this partial plan are structured in the following blocks of actions:

I. Verification and investigation actions. This group includes the following program blocks:

a) Generic. The following groups of programmes are included: Control SME, irregular billing control, sectoral control, professional control, company and partner control, tax benefit control and specific inspection checks (financial activity, capital gains, international taxation, other partial-character checks and other inspections).

b) Actuations on Large Contributors. Control of the taxpayers attached to the Central Delegation of Great Contributors, both through the practice of general and partial actions, in coordination, where appropriate, with the Special Delegations, especially in the checks on entities that are taxed on a tax consolidation basis. The control of transfer prices will be particularly relevant in this area.

II. Other verification actions. This group includes those actions for immediate or preventive control carried out by the inspection bodies. In particular, it shall include the control of return requests, including those of suspected operators belonging to intra-Community VAT fraud schemes as well as the control of registration and billing obligations.

III. Other inspection measures. It includes complementary actions of a non-checker type, such as agreements on criteria for the temporary allocation of revenue and payments, prior assessment agreements (known as APAs), reports on special plans of depreciation and on resources, expert actions, recording and analysis of information and the collection of information carried out for collaboration with different administrations.

IV. Real estate control. It includes general actions for verification and research on the real estate sector, as well as for the partial and obtaining of information both individually and in a massive way, highlighting the actions of general verification by the use of economic analysis techniques and actions of a partial nature with origin in the application of some of the measures provided for in the Plan for the Prevention of Tax Fraud, in particular those relating to the investigation of Urban development and preventive control of real estate outsourcing.

V. Research activities in the field of trust structures, corporate interposition, money laundering, abusive use of operations with origin in tax havens or low-taxation territories, in the control of operations with use of significant amounts of cash, in particular in which high denomination banknotes have been used, in real estate operations of particular relevance and in the area of detection of VAT fraud schemes Intra-community that are active.

VI. Actions for the control of intra-Community VAT fraud schemes. It includes the inspection of fraud schemes for intra-Community VAT, the monitoring of the census situation of the tax authorities, in particular as regards the Registers of Intra-Community Operators and Monthly Returns and actions for the collection of information and attention to requests for information from third countries in the field of intraCommunity VAT fraud schemes, as well as the carrying out of reports on risks identified in this field; may be relevant to future control actions.

VII. Actions carried out by the inspection bodies to ensure the recovery of the liquidations they carry out. In particular, the precautionary measures agreed upon at the request of the inspection bodies, as well as the tax liability declaration agreements adopted pursuant to the provisions of Article 174.2, shall be integrated into this paragraph. 58/2003, dated December 17, General Tax.

VIII. Control actions for the management of large enterprises. In this section, the control actions carried out by the inspection bodies of the Special Delegations on large enterprises are set out in this section, which are understood as those entities whose volume of operations exceeds the figure of EUR 6,01 million during the calendar year immediately preceding, calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992 on the value added tax. It also covers the control checks carried out on entities attached to the Central Delegation of Large Contributors, mainly those obliged to have operations exceeding the amount of EUR 100 million for three years. consecutive exercises.

The implementation of these actions by the inspection area, preferably through the application of data verification procedures and limited verification, responds to the need to perform on the big companies an integrated control, which is justified by the uniqueness and specific tax obligations of these taxpayers.

Manager control actions on large enterprises are structured in the following programs:

a) Census training and maintenance.

b) Periodic obligations.

c) Induced Liquidations and Revenue.

d) Other actions complementary to the above.

Other actions in addition to the previous ones include both the activities of a corrective nature carried out on the information statements submitted by the tax authorities attached to them. units, such as actions relating to the settlement of interest on late payment and surcharges for ex-temporary income and, where applicable, the imposition of penalties.

This exercise has been particularly marked by the actions of assistance in conjunction with the control measures relating to the new monthly return system, which has been in force since 1 January 2009, and the new obligation to present the information declaration with the contents of the Books Records of VAT provided for in Article 36 of the General Rules of Procedure and the procedures for the management and tax inspection and development of the common rules of the procedures for the application of the taxes, approved by RD 1065/2007 of 27 July 2007.

2.2 Partial Customs and Excise Plan.

The partial plan of Customs and Excise integrates the action plans of the areas of Customs and Excise Inspection, customs management, management and intervention of Excise and of the Area Customs and Excise Operations.

2.2.1 Customs and Excise Inspection.

Performances in the Customs and Excise Inspection area are structured into the following programs:

Preferred Programs. It includes verification actions aimed at the sectors and operations which, due to their increased fiscal risk, it is considered necessary to consolidate the presence of the audit bodies and to give continuity, by having a significant impact on the prevention of tax breaches. In 2010, they are indicated as preferred programs:

Fraud on exemptions and bonuses in the Special Manufacturing Taxes.

Fraud in the circulation of products under suspension, with particular attention to intra-Community movement.

Fraud in the release for free circulation and in the VAT exempt transactions at the disposal of deposits other than customs.

Fraud in the import of products from Asia, with particular attention to textile products, footwear, products subject to anti-dumping duties and the tariff classification of multifunctional products.

Fraud in the tax on alcohol and derived beverages in factories and tax warehouses.

Fraud in the import of agricultural products and the fisheries sector.

Fraud on exemptions in the Special Tax on certain means of transport related to boats and aircraft and leasing of motor vehicles.

The check actions against the Authorized Economic Operator.

Other programs. It includes both programmes defined at the central level and affecting specific sectors of activity, such as the programmes proposed by the territorial bodies in the light of the specific economic and fiscal peculiarities of the geographical area in which they are based. unwraps his performance.

During this exercise, verification actions will continue to be developed in relation to transfer pricing, import-related services benefits, and negative customs value adjustments.

The structure of the Control Plan of the Inspection in the area is completed with a program of actions that collects all those carried out by the inspection, correspond to actions of investigation, whose purpose is the obtaining evidence and identification of irregular operations, the effects of which shall be carried out on other bodies of the Agency, other national or international public bodies, either at the request of the body to which it is intended or on the initiative itself. Its purpose is to promote inter-administrative coordination and to encourage the action of research in relation to third parties related to the verification file.

The verification actions will mainly focus on the operations carried out in 2008, without prejudice to other non-prescribed exercise checks and real-time actions than the fraudulent operation. demande.

2.2.2 Customs management.

The control plan for customs management comprises two blocks of action which correspond to the three moments in which the customs management procedure is deployed. These two acting blocks are:

a) Current statements on statements, including:

Customs clearance actions, which are the control actions to be carried out at the time of customs clearance, coordinated and complemented with those carried out during the review phase, ensuring the streamlining of the dispatch.

Review actions, involving the completion of post-office formalities, initiated or requested at the request of the declarant (discharge of pendences, transits, modifications of declarations, etc.).

b) Actuations on contributors, comprising actions for the review and verification of customs declarations (DUA) that are executed after the dispatch without the presence of the goods, in order to be compatible with the agility and control. They also include actions to control establishments and declare them.

2.2.3 Special Tax Management and Intervention.

A) Special Tax Intervention Acts.

The intervention function, with a primarily preventive character, consists in the verification of the manufacturing operations and the movement of inputs and outputs of products subject to Excise Excise, from or to the approved establishments and subject to intervention in order to carry out any of the activities provided for in the rules of excise duty. The main purpose of these checks is to ensure the identity between the declared, the contachably recorded and the subsequent declaration of tax debts, arising from the tax situation declared for the products: Suspense, consumption, exemption.

In the field of Special Tax intervention, the actions to be developed as a matter of priority will be as follows:

1. Stock counts, for the reconciliation of the accounting stocks to the actual checked by the physical counts of the same.

2. Accounting records, in order to verify that the seats in the statutory accounting records relating to product movements have been correctly practised, both by entries, exits, stocks, as well as by the results of the stock counts, among others.

3. Accounting and settlement regularisation, where appropriate, as a result of other prior checking actions such as stock counts and analysis results, among others.

4. Control of the manufacturing and mixing operations of biofuels, as well as of the establishments (factories and tax warehouses) related to this activity.

5. Control of manufacturing yields and regulatory losses as well as self-consumption.

B) Special Tax Management Acts.

A large part of the actions taken by the management offices of Excise Excise, in some cases originated by the intervention of the tax authorities, and in the majority by the Direct action of such offices in their usual verification and control tasks. They are subdivided into three activity groups:

1. Census activity. All actions will be taken to ensure that the census of Special Tax operators and the specific authorisations provided for in the specific legislation are maintained, which will involve the work of the management offices. complementary to communications of high, low and communications generated directly by the tax authorities.

2. Control activity. Actions shall be taken to monitor the periodic declarations and self-actions submitted or not submitted by the tax authorities of Excise Excise, as well as the content of the same in order to detect possible errors and non-compliances, resulting in requirements as well as in data verification files, limited verification and, where appropriate, sanctioning files.

3. Returns. Within this group, special attention will be paid to the control of refunds of undue income, specific to the rules of excise duty, and those of agricultural and professional gas oil.

2.2.4 Customs and Excise Operational Area.

The operational area of Customs and Excise has entrusted the carrying out of the planning, coordination and control missions for the prevention and repression of the illicit traffics of those goods subjected to restrictions or prohibitions, both by application of national and Community legislation and by the requirement of international conventions to which our country is a party, as well as in the area of precursors and the fight against capital.

In the field of the fight against tax and customs fraud, the partial plan includes the collaborative actions of the units of the operational area of Customs with the corresponding administrative bodies and especially with the National Fraud Investigation Office, and the National Bureau of Investigation and Information of the Department of Customs and Excise and, with the Department of Collection, in the fight against tax fraud and the economy submerged.

All these missions are configured in their double aspects of prevention and repression of the various illicit frauds or traffics, and therefore their actions are structured in:

1. Repression of smuggling and fraud. They are subdivided into actions of investigation and operations aimed at the repression of criminal offences whose purpose is to end them in a state or complaint to the judicial authority or the Prosecutor's Office, and on the other hand, actions in support of requests from other areas for the repression of tax or customs fraud and which, in general terms, do not usually end in criminal proceedings. They include actions of a preferential nature on money laundering; smuggling of tobacco, drugs and other genera; the repression of tax fraud, both in the field of customs and excise duties and in support of the financial inspection in the field of tax fraud schemes organised in sectors such as intra-Community VAT, false invoices and others; and the repression of activities involving an infringement of industrial property rights and intellectual.

Special emphasis will be placed on those actions that result in the dismantling of financial resources from drug trafficking or smuggling and the seizure of assets from illicit activities, the detection of external signs of wealth or unusual heritage items, and in the operations of the fight against tax and customs fraud leading to the discovery of non-income or hidden goods as well as foreign exchange traffic; declared.

2. Prevention of smuggling and fraud. These are three types of action: the prevention of smuggling and money laundering, the prevention of fraud and security and control in customs offices. They include actions in the customs areas, through the integrated operational action in the Risk Analysis Units, to prevent the entry into the territory of dangerous goods and to secure the transport chain by means of physical examinations and the use of non-intrusive technology (scanner). Also included is this section the actions of the air surveillance and other actions within the territory aimed at preventing fraudulent activities or to prevent the same resurfacing where they have been eradicated.

2.3 Tax Management Partial Plan.

The Partial Management Plan sets out the extensive verification and control actions to be developed by the tax management bodies.

It is structured in the following control subsystems:

1. Training and maintenance of the census, with an increase of the actions that are considered necessary to improve the quality of the census, with special attention to the census of businessmen, professionals, retainers and lessors of business premises. In particular, particular attention shall be paid to the allocation of the identification number to entities in the constitution which present risk profiles, and to the possible revocation of the tax identification number to companies providing information not truthful about their activity or location. The correct allocation and use of the tax identification number for value added tax purposes shall also be verified, in particular when access to the Register of Intra-Community Operators or access to the Register is requested. Monthly Return, and the usual comprehensive census debugging and debugging campaigns of the Entity Index will be performed.

2. Control of periodic obligations to detect non-compliances based on the information contained in the census of businessmen, professionals, retainers and landlords of business premises, with issue of notice or immediate requirements to prevent the non-compliance from being repeated. Priority attention will be given to the most relevant contributors ' collective and to statements entitled to the return of the taxable persons registered in the Monthly Return Register and to the declarations of payments broken down by the Corporation Tax.

3. Control of information declarations in order to facilitate the immediate and systematic exploitation of the information they contain. Preventive actions will be developed to promote voluntary compliance, the lack of presentation of the declarations, the errors and inconsistencies detected in the declarations presented, as well as the differences between the periodic statements and information statements and the correct application of the withholding system.

4. Control of the Income Tax on Physical Persons, with the purpose of correcting errors and detecting and correcting non-compliance and the least sophisticated forms of tax fraud, regardless of the sign of the declaration, systematically exploiting the information of third parties available to the Administration. Special attention will be paid to the declarations to be returned and controls will be intensified on returns on economic activities and sources of income not subject to withholding tax. In the same way, breaches of the obligation to submit annual declarations shall be monitored. The checks on annual declarations shall be carried out in accordance with the procedures for the verification of data or limited verification, indicating in their inception their nature and scope.

5. Tax control related to economic activities, with the purpose of correcting errors and detecting and correcting defaults in the Value Added Tax and in the Corporate Tax, with the same characteristics as described in the previous paragraph in relation to the control of the Income Tax of the Physical Persons, and, as regards the integral control of the contributors in modules, with the application of the procedures management or inspection, as appropriate, including verification actions to employers give up these tax regimes, and implement a comprehensive plan of visits for both preventive and control purposes.

2.4 Partial Collection Plan.

The Partial Collection Plan collects the revenue management actions that will be developed by the collection bodies, constituting the basic instrument of support for the achievement of the objectives of the area.

The Plan for 2010 is structured in three blocks:

Preferred Action Areas: identifies the areas in which the analysis of the evolution of the collection management should be concentrated in order to place the collection effort on those tasks that are most relevant to the improvement of the management.

It is intended to strengthen the fight against certain fraud of particular relevance in the field of collection, for which the implementation of coordinated actions with the liquidators is essential.

The actions of special complexity related to statements of tax liability, precautionary measures, as well as the interposition of judicial actions that pursue the tax credit will be enhanced. to increase the collection of actions beyond the administrative route.

To these effects in the field of patrimonial research will be enhanced the management through the computer tools developed to strengthen this area.

Performance management control actions, which quantify the priority actions to be taken in the different phases of the executive procedure, addressing a series of measures to improve the efficiency of the area, reducing the processing time of files and improving the results obtained as well as avoiding fraud in the collection phase.

In order to improve the actions to achieve the recovery of credit, the origin of the debt receivable has been analyzed in both its temporal and geographic reference, in addition to its own nature.

in the case of deferments, action will be strengthened to ensure that applications are finalised in reasonable periods of time, in the context of the current economic situation, to comply with the requirements of the Taxpayer claims, within the existing regulatory framework in the most efficient manner.

Coordination actions. During this exercise, the coordinated actions with the inspection area will continue to be enhanced, extending these actions to the areas of tax management and customs and excise duties. In this sense, the collaboration with the operational area of Customs will also be normalized in actions of special complexity collection.

Finally, specific follow-ups will be carried out for those taxpayers with outstanding debts to whom they have been identified with a solvency over-coming, where appropriate, to proceed with the resumption of the collection by continued control.

Madrid, January 12, 2010. -Director General of the State Administration of Tax Administration, Luis Pedroche and Rojo