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Resolution Of 8 March 2013, Of The General Direction Of The State Tax Administration Agency, Which Approved The General Guidelines Of The Annual Plan Of Tax And Customs Control Of 2013.

Original Language Title: Resolución de 8 de marzo de 2013, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se aprueban las directrices generales del Plan Anual de Control Tributario y Aduanero de 2013.

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TEXT

The Annual Tax Control and Customs Plan of the State Tax Administration Agency (hereinafter the Tax Agency) continues to be conditioned in 2013 by the need for consolidation of public accounts and reduction of the deficit in a context of GDP contraction.

The Tax Agency, as a public body charged with the effective implementation of the tax and customs system, must play a fundamental role in this process by legalizing the tax revenues needed to finance the public services and policies and reduce the deficit, constituting the prevention and fight against tax fraud, a priority action line.

In the current scenario of budgetary austerity, necessary to achieve the balance of public accounts, in which the Tax Agency will not be able to have additional personal or material resources, the search for Greater efficiency and efficiency, along with the optimisation and rationalisation of the resources available, will be inspiring principles for all of their actions in 2013.

The 2013 Annual Tax and Customs Control Plan is conditioned by the intense process of regulatory changes that have occurred throughout 2012, from which important new developments in the fight against tax fraud are derived. customs. The Tax Agency must adapt its processes, structures and organization to the new situation resulting from these changes.

Especially noteworthy are Law 7/2012 of 29 October, amending the tax and budgetary regulations and adjusting the financial regulations for the intensification of actions in the prevention and control of against fraud (hereinafter referred to as Law 7/2012) and the Organic Law 7/2012 of 27 December, amending the Organic Law 10/1995 of 23 November of the Penal Code on transparency and the fight against tax fraud and on security Social (henceforth, Organic Law 7/2012, reform of the Penal Code).

Law 7/2012 contains a broad set of measures, very novel, that reinforce the fight against tax fraud.

Contains, on the one hand, measures designed to directly impact on niches of fraud detected as a source of significant public revenue actions and, on the other hand, measures aimed at strengthening or giving the administration Tax on larger instruments to combat fraud.

Among them, we can highlight the limitation of the use of cash in economic transactions above 2,500 euros when it intervenes, at least, an employer or professional and the exclusion of the estimation method objective in the Tax on the Income of the Physical Persons and the simplified special regime of the Value Added Tax of taxpayers who carry out certain activities and operate mainly with companies. Both measures aim to make it difficult for certain fraudulent behaviour to occur and to conceal activities from the Administration.

Also worth highlighting is the investment measures of the taxable person of Value Added Tax in real estate transactions aimed at ending the fraudulent practice whereby a taxpayer generates a right of (i) credit vis-à-vis the public finances without any other input of VAT passed on to the same operation.

Of particular importance is the new obligation of information on goods and rights located abroad, which seeks to tackle fraudulent conduct that unduly takes advantage of the globalization of economic activity and financial and the freedom of movement of capital. This measure is complemented by the establishment of a specific sanctioning regime and the modification of the Income Tax of the Physical Persons and the Corporate Tax to regulate the incidence that in the field of the profits of Non-justified assets and the presumption of obtaining income may have the non-filing of such an obligation of information in time.

In order to prevent the occurrence of capital flows and to facilitate the recovery of debts that are settled, precautionary measures may be taken at any time during the verification procedure. The possibilities for the adoption of precautionary and patrimonial measures in cases of alleged crimes against public finances are also extended, in order to make progress in the fight against the most serious fraud.

The increase of the sanctions for resistance, obstruction, excuse or refusal to the actions of the Administration in the inspector procedure, the regulation of new assumptions of responsibility in the payment of the debts, or the Measures aimed at facilitating the collection of debts and avoiding the de-patrialisation of debtors are also notable measures of the aforementioned Law.

For its part, Organic Law 7/2012, amending the Penal Code in the fight against tax fraud, introduces a series of changes in the configuration of the crime against the Public Finance that includes, among others new, the creation of an aggravated type for fraud of special gravity, raising the prison term to a maximum of 6 years with the consequent increase of the limitation period up to the 10 years; the possibility of immediate denunciation of the plots organized tax fraud once the minimum amount of fraud has been reached; the possibility of continue the administrative procedure for the liquidation and recovery of the unpaid tax debts to increase the possibilities of recovery of these debts; or the incorporation of mechanisms to reduce the penalty of those charged who, once initiate criminal proceedings, satisfy the tax liability or collaborate in the judicial investigation.

In addition to the measures provided for by the two rules mentioned above, other important ones have also been adopted, including the limitation of the deductibility of financial expenditure aimed at preventing the abuse which, The above rules were produced in certain groups of companies with a significant impact on the public purse.

All these regulatory changes and the economic context described will condition in 2013 and the next few years the strategy of the fight against fraud. However, it should not be forgotten that tax fraud is a phenomenon of great complexity against which we must act with rigour and perseverance, moving forward from the path that has already been taken.

In the current context of austerity and greater social demand for effectiveness in the fight against fraud, the Tax Agency should adopt measures to rationalize its resources to increase efficiency in its compliance with its obligations. functions in general and in the fight against tax and customs fraud in particular.

To do this, the emphasis will be placed on streamlining the organizational structure by introducing elements of flexibility, such as the regionalization of competencies and functions, that will allow to advance, on the one hand, in the concentration of units to generate economies of scale and, on the other hand, in their specialisation to deal with the most complex forms of tax and customs fraud. To this end, the Resolution of 22 January 2013 of the Presidency of the Agency on the organisation and allocation of competences in the area of collection, which establishes a competitive structure in this area, has been recently approved. make it possible to meet the current needs and demands of the collection management. In the course of 2013, other organisational measures will be adopted which will make it possible to gain in efficiency in the fight against fraud.

In the specific area of the fight against fraud, the most relevant prevention and control actions will be carried out in three major areas: verification and investigation of tax and customs fraud; control of fraud in collection phase; collaboration with the tax administrations of the Autonomous Communities.

Without prejudice to the actions and sectors of priority action set out in these guidelines, it is important to stress that the Tax Agency will continue to give the highest priority to the actions of collaboration with the judicial bodies, the Prosecutor's Office and the competent body for the repression of money laundering (SEPBLAC), through actions of judicial assistance, expertise or exchange of information.

These are areas of priority action for the verification and investigation of fraud, information procurement, the black economy, international taxation, aggressive tax planning, organized fraud, the provision of high value personal services, control over specific operations, regimes and sectors, products subject to excise duties, customs control and the prevention and suppression of smuggling, drug trafficking and money laundering.

In the framework of its control plans, the Tax Agency will analyze whether the taxpayers who have received voluntary regularization processes from their tax situation, whether these are ordinary or extraordinary, have been adjusted to the intended purpose in the regulatory regulation of such processes. In addition, the information obtained in these processes shall be transferred to the CCAA where it is of interest to the management of the taxes in respect of which they are competent.

As preventive actions, emphasis will continue to be placed on obtaining information with a tax value. Without prejudice to ordinary actions for the selective collection of information, the emphasis will be placed on the subscription and effective implementation of information exchange agreements with other administrations, both national and international.

On the international level, the Tax Agency will continue to play an active role in the exchange of information with other tax administrations in the framework of the information exchange agreements signed by the the Tax Agency or the information exchange clauses included in the conventions to avoid double taxation signed by the Kingdom of Spain, in order to obtain information to enable the discovery of assets and sources of income located in territories traditionally classified as territories of low taxation or tax havens or, in other cases, reporting their lack of compliance.

At the national level, collaboration with other state, regional and local administrations will be intensified in search of the information obtained by them in the exercise of their competencies that is important for the management of the taxes carried out by the tax office and, above all, for its work in the fight against fraud and the black economy.

In the field of extensive control-the one that is exercised over the generality of the tax authorities, based on the information available to the Tax Agency-the centralized selection will be strengthened and the control over certain contributors or economic activities in specialised units.

The fight against the submerged economy and the presence of the control bodies in the street will be intensified for the realization of massive controls and actions to collect in-person information on economic activities. open to the public, customs offices and approved establishments. In-person actions aimed at the detection of undeclared rentals will continue. Novel in 2013 will be the analysis of complaints that could be filed for non-compliance with the limitation of cash payments amounting to more than 2,500 euros introduced by Law 7/2012.

In addition, the fight against international tax evasion will be strengthened in line with the most modern guidelines of the international organizations from which Spain and the Tax Agency are part, such as the European Union, OECD, the G20 and the Council of Europe. To this end, the Tax Agency will establish in 2013 a National Office of International Taxation to centrally plan the actions to be carried out and to establish uniform criteria for action and working methods common to the units. with an inspector. Particular attention will be paid to the taxation of multinational business groups, to the verification of transfer prices, in particular to the export of intangibles.

The verification of the correct completion of the new information declaration of goods and rights located abroad will be initiated in 2013.

And control of the use of aggressive tax planning schemes by resident entities, such as the improper use of foundations and other non-profit entities, the artificial deduction of expenses, will continue. financial or the misuse of negative taxable losses or bases.

Research actions against organized tax fraud, customs, smuggling and money laundering schemes will continue to be a priority, especially those related to the introduction into customs territory. Community of goods from Asian countries. In 2013, a special monitoring of compliance by sub-contractors of the forecasts introduced by Law 7/2012 will be carried out.

Professional activities continue to be the focus of priority attention as well as the joint testing of family groups and societies in which they participate. It will be novel in 2013 to check the play activities "on line", the control of the taxation of prizes and the investigation of the activities of electronic commerce.

In the area of products subject to excise duty, control of the movement within the national territory shall be initiated under the new model of control of intra-Community movement.

Controls on the import and export of goods subject to additional controls and control of movement of cash by travellers shall be strengthened in the customs control.

The pursuit of tobacco smuggling will be a priority action of Customs Surveillance. It will also increase its participation in the actions to combat tax fraud, which will allow the transfer of police investigation and operational techniques and the strategies of patrimonial research and localization to this area. the assets of the fight against money laundering.

Finally, in relation to the retreading phase control-the one aimed at achieving the effective income of tax credits and other public law charges not paid in a voluntary period-the accent will be placed on the control of the most serious forms of tax fraud and in the improvement of the efficiency of collecting the debts of tax crimes by taking advantage of the new possibilities granted by Law 7/2012.

In this line, coordination actions will be promoted with the liquidators to increase the collection of tax and customs settlements; teams and units will be specialized and protocols will be established action in the face of more complex and serious fraud-such as apparent insolvencies, self-actions without income, crimes, non-equity companies, condones-; criminal actions for punishable insolvency will be enhanced; and a further intense patrimonial surveillance on debtors to avoid emptying assets by adopting the precautionary measures that are relevant.

In the area of collaboration with the tax administrations of the Autonomous Communities, the exchange of information constitutes a priority line of action.

In addition to the actions to combat fraud, the Tax Agency will continue to strengthen the voluntary compliance of citizens and businesses with tax obligations, strengthening their fiscal awareness and social rejection of fraud.

The strategy in this case will focus on the simplification and reduction of the administrative burdens that weigh on citizens and companies and on the empowerment of Internet services such that the portal and the electronic headquarters of the Tax Agency becomes the preferred and two-way channel of relationship with the taxpayers.

In addition, the Tax Agency will continue to support a more cooperative relationship with taxpayers by promoting the Big Business Forum and the Forum of Associations and Colleges of Tax Professionals.

In the framework of this overall strategy of the Tax Agency for the coming years, in 2013, it will carry out the actions of prevention and control of taxes and customs provided for in the Annual Plan of Tax and Customs Control, whose general guidelines are approved in this Resolution.

The Annual Plan, to which Article 116 of the General Tax Law attributes a reserved character, is structured in the corresponding Financial and Tax Inspection Plans, Customs and Taxation Special, Tax and Collection Management. In addition, a series of joint, successive or coordinated actions are planned between the various control bodies of the Tax Agency, as well as other actions that are developed in collaboration with public entities and bodies. with control functions, such as the Autonomous Tax Administrations-especially in the context of the control of the taxes transferred to the Autonomous Communities of the common regime-or the Inspection of Labor and the General Treasury of Security Social.

For their part, the general guidelines of the Tax Agency's Annual Tax and Customs Control Plan contain the general principles that inspire the same, as well as the actions of prevention and control. relevant.

By virtue of the above and in use of the privileges conferred upon me, I have agreed:

Approve the general guidelines of the 2013 Annual Tax and Customs Control Plan that follow, and order their publication in the "Official State Gazette" as well as its dissemination by any means that is appropriate for your general knowledge.

I. Checking and investigating tax and customs fraud

The actions of verification and investigation are intended to verify the accuracy and accuracy of the statements made by the taxpayers, as well as to investigate and discover undeclared activities and income. The same ends with the corresponding liquidation notified to the tax obligation regularizing their tax situation or the complaint for crime against the Public Finance, smuggling or money laundering when in the course of the the control procedure has been made manifest as constituting the same.

Without prejudice to the general powers of control which the law confers on the tax office in the field of its powers, the effectiveness of the fight against fraud rests on an adequate identification of the tax risks. and selection of the contributors to be checked.

This efficient selection of tax payers who have incurred tax risks is possible by advanced information system available to the Tax Agency on the goods, rights, income or activities of the Tax obligations, obtained not only from their own statements or from statements made by third parties, but also from agreements to obtain or exchange information with other national public administrations and (a) international and selective action to collect information on certain types of information contributors, sectors or activities.

Thus, in 2013, exchanges of information with the Autonomous Communities (detailed in paragraph III of these Guidelines), as well as with the General Treasury of Social Security and the Labour Inspectorate, will continue. Social security to detect undeclared economic activities, and with the General Directorate of the Catastro on entitlements and transmissions of buildings or rights on them.

Likewise, the Tax Agency will continue to electronically access the Traffic Registry of the General Traffic Directorate to obtain data on registration, transfers and casualties of vehicles, as well as to the Registers. Mercantiles and the Property and the Single Notary Index to obtain information on public writings formalized before Notary with tax implications.

It will be possible to extend the collaboration formulas so that the Tax Agency can access information from other public records such as the Civil Registry and the Foundations Records, to other information as the relating to the taking or insurance of life, and to the documents brought by Consumers exercising notarial functions.

Especially new will be the obtaining of information on the activity data of the operators of the game, obtained from the technical requirements demanded to the platforms in the process of licensing, on the identification of the awardees and on the amount of the prizes and how to satisfy them (monetary or financial movements in general).

And it will be a priority to obtain information on the perception of grants and other public aid recorded in the national database of grants.

In addition, selective actions will be taken to collect information on taxpayers who engage in professional and business activities for the fundamental purpose of discovering income from undeclared activity, or on persons with external signs of wealth or who use high-value goods to discover the actual holder of the goods and their adequacy to the level of income and equity previously declared.

The collection of information on income, assets or financial assets located in tax havens or in territories or countries with low taxation will also be included among the priorities of the Tax Office in 2013. to identify income obtained in Spain and, therefore, subject to taxation in our country. Information on national or international financial transactions shall also be collected to identify holders of financial assets which do not declare income obtained or whose investments do not correspond to their income or equity. declared.

In addition, the collection of information will be intensified to identify the true country of origin of the imported goods and the actual transaction values for the correct application of the taxes imposed by the external trade, as well as the intra-Community movement of products subject to special manufacturing taxes in order to prevent their diversion to illegal circuits.

From this complete information on the goods, rights, income or economic activities of the tax obliged, the Tax Agency will enhance the efficient selection of the obligated that will be subject to control promoting coordinated selection actions between the different areas with control functions in the Tax Agency and promoting an efficient distribution of the various tax risks between the various bodies and procedures of the control so that it is ensured that each non-compliance is checked with the more efficient procedures, such as more complex risks being combated with the most specialised personal means.

In the field of extensive control, the implementation of the Centralized Selection Unit of the Department of Tax Management will undoubtedly contribute to this and make it possible to make progress in a more uniform and efficient selection of the Taxpayers who will be subject to extensive control by the management bodies throughout the national territory.

Based on these premises, the Tax Agency will develop throughout 2013 a wide range of prevention and control actions to ensure the correct application of the tax and customs system on different sectors. economic activities and activities. However, the efficiency of this function in the fight against tax and customs fraud requires the focus of the main actions on those sectors or areas with the highest incidence of fraud.

It is important to highlight, the active collaboration of the Tax Agency with the judicial bodies in the judicial processes for crimes against the Public Finance and in others unrelated to the strictly tax area, which continue to be provided during 2013.

This collaboration is manifested in several areas, through the provision of information to the courts and the courts and the Prosecutor's Office, during the criminal proceedings through the execution of judicial relief work or through Expert actions, through the performance of Customs Surveillance as a judicial police officer or through the Unit of collaboration with the Special Prosecutor's Office against corruption and organized crime.

In particular, the Tax Agency will direct the greatest efforts to the sectors or typologies of fraud that are set out below:

1. Black economy.

In 2013 the Tax Agency will continue with its strategy of resolute struggle against those activities deliberately hidden from the Administration to avoid paying taxes and social contributions, since these activities cause great damage not only to public accounts, but also to the rights of workers and companies that are legally operating because of the unfair competition they generate.

Thus, you will develop the following main lines of action:

(a) Intensification of information gathering actions in those sectors where the existence of high levels of submerged economy is appreciated.

b) Realization of face-to-face actions aimed at verifying the fulfilment of formal obligations as well as the taking of data from the activity visited in those sectors in which a special social perception of the existence of high levels of submerged economy.

c) Realization of face-to-face actions aimed at the detection of undeclared rentals, through the use of new sources of information (administrative records, the Internet, etc.).

d) Control of economic activities whose clients are mainly final consumers. It will deepen the exploitation of the available information on invoicing through credit cards and other sources of information for the selection of control files, as well as in the new information that can be obtained from the Public administrations or final consumers via information requirements.

e) Increased collaboration with the General Treasury of Social Security and, in particular, with the Labour and Social Security Inspectorate whose control tasks are complemented by those of the Tax Inspectorate. The experience of collaboration accumulated in recent years will make it possible to outline common areas of interest and to adopt the methods of collaboration that are best suited to the various types of fraud, which will include reciprocal information such as joint visits or coordinated verification actions where it is deemed to be more efficient for the detection of fraud.

f) Analysis of energy consumption data in order to locate buildings where undeclared productive activities can be developed.

g) Control of import and sales activities of imported products in order to detect undeclared domestic sales or the undervaluation of their taxable bases, analyzing the actual margins of the activity. Special monitoring shall be made of goods imported by inactive or non-declarant undertakings in order to discover undeclared economic activities or non-census centres.

(h) Analysis of complaints received regarding non-compliance with the limitation of cash payments amounting to more than 2,500 euros introduced in Law 7/2012 of intensification of prevention and fight against fraud, to the the purpose of initiating the appropriate sanctioning procedures in those cases where consistent evidence is provided to provide evidence of the veracity of the complaint made.

In addition, special attention will be paid to the controls of the value added tax and, in general, to the economic activities, to the existence of charges or payments in respect of which the means of payment cannot be determined used to proceed, where appropriate, to the imposition of the corresponding penalties.

2. International taxation.

In recent years, the concern and commitment to fight fraud against organisations from which Spain and the Tax Office are a party, such as the OECD, the G20, the Council of Europe and the European Union, is growing. In this respect, the work of the OECD's Tax Administrations Forum and the number 10 working group on the use of losses through aggressive tax planning (international reorganisations, etc.) can be highlighted among others. financial instruments and transfer pricing); the strategy of the Global Forum on OECD Transparency and Information Exchange that with the support of the G20 promotes the adoption and extension of international standards for cash international information exchange; and the Action Plan to strengthen the fight against fraud and tax evasion of the European Union of 6 December 2012, which sets out a number of new actions in this area.

Other milestones of particular relevance to be highlighted are the "Base Erosion and Profit Shifting" project (hereinafter BEPS project) and the FATCA Agreement.

The BEPS project, called to become the most important of those currently being developed in the fight against international tax evasion, responds to the intention of limiting the erosion of the tax bases of the The Commission has not yet taken a decision on the question of the Commission's position on the Commission's proposals for a Council decision on the application of the Treaty of European Union to the Council of the European Union. In fact, it is a matter of the nature of the matter. territories of low taxation or tax havens. The project is headed by the OECD's Fiscal Affairs Committee and the Tax Agency participates in it.

For its part, the FATCA Agreement between the United Kingdom, Italy, Germany, France and Spain with the United States is based on the automatic exchange of information on the accounts of residents in those European countries in the United States. United and will allow greater control of investments made in that country by Spanish taxpayers.

In line with the guidelines of these international organizations, the Tax Agency will strengthen the control of cross-border activity by both the Spanish tax authorities abroad and investors. foreign nationals in Spain to avoid the deterioration of the taxable bases to be taxed in Spain and normally high level fraud bags.

In particular, it will pay attention to the economic relations of residents in Spanish territory with low-taxation territories, in order to avoid the use of these jurisdictions for tax avoidance purposes, special monitoring of movements of funds that may occur with such jurisdictions.

In addition, comprehensive analysis of the information exchange agreements signed with the aforementioned territories will be carried out in order to guarantee their correct compliance and exploitation for the detection of fraud bags. constituted under the jurisdiction of those jurisdictions or, in another case, to report their failure to comply.

For all this, the Tax Agency, like the existing structures in countries of our environment, will put into operation in 2013 a new International Office of International Taxation, dependent of the Department of Financial and Tax Inspection, designed to centrally plan the actions to be carried out, to increase support for the central and territorial units dependent on the Department and to provide uniform criteria for action and methods of work common to those units.

In particular, in the field of international taxation, the following tax and operations obligations will be the subject of preferential attention during 2013:

(a) Contributors who have not submitted the new information declaration of goods and rights located abroad introduced by Law 7/2012 of intensification of prevention and fight against fraud, where they exist indications of foreign operations that allow the existence of hidden goods and rights outside our borders to be presumed.

(b) Persons or entities that are fictitious in their tax residence in other countries, especially in countries or territories of low taxation or tax havens, in order to avoid paying taxes in Spain.

(c) Taxpayers with tax residence in Spain who, with the aim of avoiding or undermining the payment of taxes, are used as hybrid or fiduciary entities or structures or act by means of other forms of aggressive planning.

(d) Taxpayers with tax residence in Spain who hide the existence of assets, property or income abroad, on which information is obtained as a result of agreements and agreements of any kind that permit the exchange of information of tax importance.

(e) Entities belonging to multinational business groups with significant commercial presence in Spain and operating schemes determining a clearly reduced taxation.

f) External payments of particular relevance or complexity to which domestic or bilateral anti-abuse measures may have an impact.

(g) Operations carried out with territories or countries which have ceased to appear on the list of tax havens for having signed the relevant conventions or agreements, in respect of which the requirements of selective information in order to assess the degree of effectiveness of the data exchange of tax scope.

(h) In the case of transfer pricing, particular attention shall be paid to the business restructuring operations of importance and which may involve the export of non-remunerated or manifest intangible assets. fiscal intentionality or artificiality.

Dealing with both Spanish and foreign multinational groups, special attention will be given to intra-group services and cost-sharing agreements, as well as to compliance with documentary obligations. regulations.

In addition, prior valuation arrangements will continue to be encouraged as soon as they are set up as a fraud prevention tool that eliminates the tax risks arising from the transfer pricing policy. companies.

i) Intra-Community operations to ensure the correct taxation of both direct and indirect taxation by avoiding fraudulent use of the Community legislative framework.

3. Aggressive tax planning.

During 2013, control will continue over aggressive tax planning schemes used by resident entities, especially multinational groups, for the purpose of artificially minoring taxable bases. generated in Spain and thus avoid their taxation in our country.

The actions will focus, on the one hand, on the verification of the deductibility of financial expenses, particularly intragroup, and the undue compensation of negative taxable bases generated both inside and outside Spain.

Also, practices that seek to double the tax advantage of losses or expenses by using hybrid entities or instruments will be pursued; loss generation by means of securities transmissions intragroup; or the diversion of income from economic activities through foundations and other non-profit or partially exempt entities to undermine their taxation.

For their part, the business reorganisation operations under the special scheme laid down in Chapter VIII of Title VII of the Companies Tax Act shall also be monitored in order to verify the compliance with the legally established requirements for the enjoyment of such a scheme.

4. Organized fraud.

There are a number of fraudulent schemes of a very diverse nature which have in common the participation of more than one taxpayer in an organised manner and can cause serious harm to the Public Finance.

In this field, the following operations or collectives will be particularly monitored:

(a) Irregular invoicing. -Control shall continue to be used for the detection of issuers of irregular invoices intended to reduce the taxation of the recipient of such invoices, with particular attention being paid to the misuse of invoices. of the module regime for this purpose.

(b) Operations carried out prior to the entry into force of Law 7/2012 which reveal the existence of organized plots for the collection of Value Added Tax refunds as a result of fraudulent operations for the transmission of buildings without real economic content and solely for the purpose of obtaining the refund. -After the entry into force of that Law 7/2012, in particular the investment rules of the taxable person precisely introduced to end this type of fraudulent practice, will take action aimed at controlling the effective compliance of the same.

c) Value Added Tax fraud schemes. -Will continue the control aimed at preventing the occurrence of value added tax fraud schemes in intra-Community transactions with a strategy oriented to the Early detection of such plots, which will be developed through the conduct of research and preventive control actions in the Register of Intra-Community Operators.

Control over tax warehouses and deposits other than customs will also be increased to avoid the use of these regimes for tax avoidance purposes.

(d) Control of the taxpayers included in the objective estimation scheme in order to avoid situations of irregular invoicing and artificial division of the activity. -Special attention will be given to the development of may be experienced by taxpayers who are excluded from the objective estimation scheme as a result of the amendments introduced by Law 7/2012, in order to verify that no action is taken to remain artificially in the scheme or significant changes in its turnover in relation to years above.

e) Subcontractors. -During the year 2013, a special monitoring of the subcontractors will be carried out as a result of the modifications introduced by Law 7/2012.

5. Provision of high value personal services.

In 2013, professional activities will be subject to special monitoring in the light of traditional sources of information from the tax office and other information that may be obtained from registers. administrative or private and information requirements to end customers.

You will also continue the analysis and selection of contributors from external signs of wealth in cases where such signs do not match your history of pre-existing income or equity statements.

In addition, in the case of professionals operating in sectors where cash collection is traditionally used, the impact that the limitation of cash payments may have in their declarations will be considered.

In line with the above, the following controls will be intensified:

a) Control of professional expenses to ensure that only the expenses related to the economic activity are deducted.

b) Control oriented to the detection of undeclared income through the use of new sources of information, especially those derived from administrative records, as well as from the analysis of external signs of wealth.

(c) Control of the abusive use of corporate structures to reduce the taxation of remuneration received for the provision of such services.

6. Controls on operations, tax-tax regimes, tax obligations and specific sectors of activity.

The following operations will also be the subject of preferential attention: the following operations, tax-tax regimes, tax obligations, and sectors that, due to their special characteristics, entail fiscal risk:

a) E-Commerce. -In 2013, as a novelty, research actions will be carried out aimed, on the one hand, at the cataloging of the main business management operations associated with activities carried out exclusively through the network in order to determine tax risk patterns to be checked and, on the other hand, to obtain information on the economic activity of the contributors on the network, contrasting the profile, references, prices, etc. of the services offered through web pages with the tax profile of the taxpayers according to the information available in the databases of the Tax Office. The various varieties and ways of obtaining information from the means of payment used in the network will also be investigated.

(b) Taxpayers who declare on the basis of an objective estimate in the Income Tax of the Physical Persons or in the simplified special scheme of the Value Added Tax. -Without prejudice to the general controls The following shall be the subject of special monitoring by employers who invoiced to other entrepreneurs a significant part of their operations to promote the exclusion of this scheme where appropriate in accordance with Law 7/2012 on the intensification of the prevention and fight against fraud.

(c) Entities which are taxed under the special arrangements for the consolidation of the corporate tax or the special scheme of value added tax groups. -Action will be intensified on the entities included in the such groups, in particular to check compliance with the requirements to be taxed in those special schemes, as well as the specialities thereof.

Special attention will be paid to the return requests submitted by the entities that are taxed in the special system of Value Added Tax groups.

(d) Family groups.-Joint checking shall be carried out on the family groups of natural persons and the companies in which they participate, in order to establish an appropriate delimitation of the income attributable to each of them and prevent fraudulent transfers of income between each other.

(e) Unlocated. -In 2013, actions on taxpayers in which differences between their declared tax domicile and their actual or effective domicile, especially between common and foral territory, will be intensified, will be intensified. object to prevent this duality from responding to fraudulent purposes.

(f) Tax obligations that do not present the declarations or self-conditions to which they are obliged or which are not identified in the databases of the tax office despite being income recipients.

(g) Entities in the form of income allocation. -controls, both of a formal nature and of a material check, shall be intensified on the entities under the allocation of income and their community members.

h) Adjustments to the first implementation of the General Accounting Plan.-The verification and monitoring of accounting adjustments resulting from the first implementation of the General Accounting Plan will continue.

i) Tax benefits, deductions and extra-accounting adjustments.-The verification of the correct application of tax benefits will continue, as well as the origin of the application of deductions and adjustments to the accounting result in the Corporation Tax.

j) Fracked payments and withholding to ensure correct calculation and income of the amounts resulting from those obligations. In particular, priority attention shall be given to the obligation to make payments broken down by the method set out in Article 45.3 of the Corporate Tax Act.

k) Potentiation of the procedures for the revocation of the NIF of all entities that are in any of the causes of revocation, which will imply the impossibility of making inscriptions in Public Records, the blocking of accounts or deposits in credit institutions and the non-issuance of certificates to be in the ordinary of tax obligations.

l) Actuations for verification and control of the declarations of the operators on line of the Tax on the Activities of the Game, regulated in article 48 of Law 13/2011, of 27 May, of regulation of the game. -They will be realized also actions to check direct taxation in general on these operators. In particular, the investigation and verification actions shall be directed to determine whether or not to act and operate through permanent establishment for the purposes of the Corporation Tax or the Non-Resident Income Tax.

m) Control of the taxation of prizes obtained from the online game in the Income Tax of the Physical Persons and in the Tax on Value Added.

n) From the data obtained in the actions of obtaining information on the prizes awarded in draws will be verified if the necessary holds or income have been practiced (new retention of 20% on prizes above EUR 2,500).

7. Products subject to Excise Duty.

In this scope, the following controls are enhanced:

(a) As a result of the introduction of the model for the control of movements of products subject to intra-Community circulation for circulation within the national scope, actions aimed at verifying their correct presentation.

b) Verification of the correct completion of the Autonomous Community of consumption in the declaration of the new Tax on Hydrocarbons, as a consequence of the integration in this tax of the suppressed Sales Tax Retailers of Certain Hydrocarbons. It is also necessary to check the declarations made by the reconsignors, who must declare the hydrocarbons referred for consumption in Autonomous Communities different from those initially declared by the taxpayer.

(c) Control of the diversion of gas oil to a reduced rate of the hydrocarbon tax, with the objective of combating both fraud by the owners of the establishments registered in the territorial register of the taxes Special suppliers of gas oil (tax warehouses and tax warehouses), such as fraud by the user of bonified or exempt gas oil, being both parties involved in fraud on many occasions.

d) Special monitoring of newly created companies holding authorized establishments for the purposes of the Special Tax of Manufacture, in order to ensure the proper taxation of both these taxes and the Value Added Tax.

e) Control of users of alcohol-free alcohol and derived beverages for the manufacture of medicinal products.

f) Specific controls on the residual obtention of alcohol in Beer, Wine and Intermediate Products.

g) In the area of the Special Tax on Determinated Means of Transportation, control will be increased on exemptions and assumptions of non-subjection, declared taxable bases and non-Spanish-flagged vessels.

(h) Control of electricity producing establishments which may be operating in breach of registration requirements as factories in accordance with the rules of excise duty shall be intensified, as well as the application of the exemptions.

8. Customs control.

a) Control in the customs offices.-The Tax Agency will continue to carry out in the customs offices actions of prevention and control with the double purpose of, on the one hand, to ensure the correct liquidation of the rights (i) tariff quotas and other taxes on foreign trade and, on the other hand, ensuring the protection of our borders and the security of the supply chain by preventing the entry of goods from illicit or potentially dangerous traffic for the health of consumers or the environment.

In 2013, the actions to control the import and export of goods subject to additional controls, where no specific prohibitions such as food, medicines, radioactive material, products or products, will be strengthened in 2013. hazardous waste, precursors of narcotic drugs, defence and dual-use material, counterfeit goods, endangered species of wild fauna and flora covered by the CITES Convention, etc.

To do this, risk analysis techniques and surveys of physical goods or scanners will be used.

In addition, the movement of cash by travellers to detect amounts not declared or in excess of those authorised, both for the purpose of preventing tax fraud and for the purposes of preventing tax fraud, will be subject to control in customs offices. money laundering, such as to ensure compliance with the limitations on the use of cash introduced by Law 7/2012 to intensify prevention and fight against fraud.

(b) Comprehensive control acts on products linked to a customs warehouse or to a warehouse other than customs, by monitoring the movement of goods in approved establishments.

c) Actuations of verification and reassessment of compliance with the conditions of access to the status of the Authorized Economic Operator (OAS) or to simplified declaration procedures. -It will continue with the verification of the maintenance of the requirements laid down in Community legislation to enjoy the status of an authorised economic operator or the application of simplified declaration procedures.

The review will meet the requirements for financial solvency, compliance history, commercial and transport records management and security established in the Community provisions.

d) Post-import controls.-Once the goods have been introduced into Community territory, the checks shall be carried out on the origin, tariff classification and customs value declared on the basis of the import of the goods. goods, with a view to preventing the circumvention of customs duties, anti-dumping duties or the value added tax on imports, with a particular impact on the free circulation of goods for subsequent delivery in another Member State and in the schemes of organised fraud. Control actions with the indirect representatives of importers shall be enhanced in this area.

(e) Controls on export refunds on agricultural products, carried out in the framework of the common agricultural policy and the specific Community rules for their control.

9. Prevention and repression of smuggling, drug trafficking and money laundering.

In 2013, the Tax Agency will continue its work of preventing and repressing contraband, drug trafficking and money laundering from these illicit drugs with the aim of not only discovering and intercepting the goods, but mainly to dismantle logistics and financially the organized networks dedicated to these illicit trades.

For this purpose, Spanish airspace, jurisdictional waters and customs offices will continue to be monitored, conducting investigative actions with judicial police techniques, using risk analysis techniques and enhancing the exchange of information and international collaboration.

Special attention will be given to tobacco smuggling. The combination of certain factors, such as price rises and the economic crisis, has led to an increase in the smuggling of tobacco in general and cigarettes in particular, which has led to significant revenue traction. tributaries.

Therefore, controls will be strengthened through the constant evaluation and control of the main intervening sectors: transport, retail distribution, travellers, postal items, tax warehouses or electronic commerce.

II. Control of fraud in the collection phase

The second of the major areas in which the Annual Tax and Customs Control Plan is articulated focuses on actions aimed at achieving the effective recovery of the settlements made or amounts reported by crime as a result of the detailed rules for tax and customs control, as well as the declarations or self-actions submitted by the tax authorities.

The Tax Agency considers it a priority to achieve the effective income of the tax liability by making use of the greater powers granted to it by Law 7/2012. Thus, it will intensify all actions aimed at ensuring the payment of tax debts by making maximum use of the legal possibilities of the freezing of assets and rights and will promote the implementation of Liability for liability arising from the tax offence, including for the entry into prison of those who fail to fulfil their payment obligations without being insolvent.

In this sense, the following lines of action will be developed in the different phases of the collection procedure:

1. Improvements in the assessment of the collection risk in the inspection phase.

Improvements will be introduced in the follow-up program for coordinated actions between the Financial and Tax Inspection Units and Units, Customs and Excise Inspection and Collection from the beginning of the verification to anticipate the adoption of precautionary measures and the procedures for the declaration of liability, in order to ensure the recovery of the tax debts resulting from such verification procedures, as soon as the identification of constitutive actions of fiscal crime and other types of corporate crimes.

2. Coordinated actions of Tax Management and Collection.

The actions of collaboration between the two areas will be enhanced, aimed at promoting an anticipation of the collection management in particular in relation to those settlements of higher amount and with risk tax collection prior.

3. Control of debtors with systematic non-compliance with their tax obligations.

It will be an area of special monitoring of debtors who are in a situation of systematic non-compliance with their tax obligations. The following shall be made in respect of such debtors ' actions as a result of the assets deposited in their offices and of how many credits are possible according to the accounting information that may be obtained in the said proceedings. This, with the dual purpose of collecting the outstanding debt and preventing action on the market of these subjects, in order to prevent the injury resulting to the public finances, as well as the illicit competition that this tax fraud entails. in respect of the economic sector in which it occurs.

In particular, the adoption of prohibition agreements to dispose of real estate when taking on shares or shares will be enhanced and the requirements of the new measure included in Law 7/2012 will be met.

In the same way, the actions of the embargo on the economic credits generated as a result of the operations that have been carried out and instrumentalized through contracts of point of sale terminals will be intensified. (TPV). However, it is necessary to take account of the fact that, for this purpose, the credits deriving from the contractual legal relationship between the commercial establishment and the operating or financial institution will also be foreclosed.

Also, checks will be carried out on the performance of the embargo, especially on commercial credits and wages and salaries.

4. Staff of the collection bodies in the files of greatest complexity collection.

The effective presence of the collection bodies in the premises of the tax authorities will be intensified in order to proceed to obtain in situ patrimonial information, as well as to carry out the embargoes on the goods furniture that might need to be performed on the following assumptions:

a) Debtors with significant amounts of executive period debts.

(b) Taxpayers with outstanding outstanding debts and whose standard of living manifests significant differences with declared income and wealth.

c) Requests for deferment or fractionation for relevant amounts that need a detailed assessment of the financial and patrimonial situation of the tax obligors.

d) Defaults of credit embargo measures with significant revenue collection.

e) Repeated absence of answers to requirements or measures of embargo issued by the collection bodies.

(f) Relevant inconsistencies between the economic information resulting from the information submitted to the Tax Agency by other economic operators and the resulting from the taxpayer's statements.

5. Development and promotion of new technologies in the management of revenues.

(a) "intelligent research" acts, through the use of research tools to carry out heritage monitoring and identification of previous or ex-post fraudulent conduct.

b) Development of the electronic administration to enable the management processes to be speeded up, through telematic means.

c) Improvements in interadministrative information exchanges in order to increase the information and usefulness of the information available to act in a more agile, efficient and efficient manner, resulting in a reduction of the administrative burden on citizens.

(d) Agilization of the resolution of litigation associated with the executive actions of the Tax Administration that allow for a shorter management and collection of the management files collected.

(e) Budget payments. -To improve the embargo on these receivables, the creation of a centralised system of embargoes on budgetary payments made by self-employed and other bodies will be boosted. public or dependent on the General Administration of the State. In addition, the system of budgetary embargoes of the Autonomous Communities and local authorities in particular in the payment of Community Aid will be improved.

(f) Increase in requests for mutual assistance by the tax collection bodies of the Tax Agency to other Member States of the European Union to take precautionary measures or to seize property or rights located in the same, on the basis of the information contained in the new information statement on goods and rights located abroad established by Law 7/2012.

g) Telematics to the Registry of the Property of the commandments of annotation, extension and cancellation of the orders of embargo of movable and immovable property, as well as to the Commercial Registry of the casualties and rehabilitation in the entity index.

6. Qualified actions to combat fraud

(a) Monitoring of apparent insolvencies. -In particular, the participation of apparently insolvent debtors in the creation of successive commercial companies that do not enter their tax obligations will be investigated, in which The recovery of the outstanding receivables is difficult.

The actions to be carried out will, on the one hand, lead to evidence of the accreditation of punishable insolvency cases and, on the other hand, to the early adoption of the debt recovery insurance measures which proceed.

(b) Control of the processes involved. The increase in the number of cases requires specific actions to be taken in order to prevent acts of fraud which seek to take advantage of the protection afforded by the (a) bankruptcy law to circumvent the payment of tax debts or to avoid incurring the liability assumptions provided for by the tax rules. The following control actions will therefore be intensified in the field of insolvency:

-Opposition to the approval of accounts in competitions in which alterations are detected in the order of payment of the credits and in which there are credits against the tax-related mass of nature pending payment.

-Imppressed the responsibilities control of the convied administrators.

-More active participation in the qualification stage with the aim of obtaining and providing those tests which permit a guilty contest qualification when the cases referred to in Article 164 are considered to be present. of the Insolvency Act.

-Immediate admission of applications for deferrals and fractionations of debts which, in accordance with the court of law, have the consideration of claims against the mass, declared as inadmissible under Article 65.2 of the Treaty the General Tax Law in its recent wording given by Law 7/2012.

-Follow up on effective compliance with the rules introduced by Law 7/2012 in relation to the system of declaration of value added tax in case of competition to guarantee the separate declaration of the Fees payable before and after the date of the declaration of the same and the total compensation of outstanding balances prior to that date, reporting the non-compliances detected to the relevant Management or Inspection bodies.

(c) Tax measures in relation to the crime against public finances. -Where, in the course of a verification and inspection procedure, an inspector is to make a complaint or complaint for a crime against the Treasury Public or conduct criminal proceedings for such a crime, the collection bodies will analyze the risk collection and take the precautionary measures that are relevant to ensure the payment of the liability of the commission of the crime before the referral of the file to the Prosecutor's Office.

Likewise, under the new powers of patrimonial investigation attributed by Law 7/2012 to the collection bodies of the Tax Office, the assets of those charged in the crimes against the tax authorities will be investigated. Public finances for the purpose of detecting the conduct of property emptying and even alleged insolvencies punishable by those provided for in Article 258 of the Criminal Code, and the precautionary measures which are necessary for the purposes of ensure the payment of the financial amounts associated with the crime. This monitoring will also allow for appropriate reporting of compliance proposals.

With regard to the administrative procedure for the recovery of civil liability and the fine arising from a crime against the Public Finance by entrusting the Judge or the Court once the judgment has been signed, if the organs of recovery Failure to comply with the obligations of entry by those convicted without being insolvent shall require the Judge to immediately withdraw the suspension of the entry into prison.

d) Impulse of liability derivations. -The main measures to be carried out in the framework of the correction of fraud in the collection phase will focus on the derivations of responsibility. In this respect, the actions of investigation aimed at the application of the alleged lifting of the veil, administrators of fact and responsible for the concealment of goods, with exercise in the case of the actions, will be expanded The Court of Justice A special effort will be made on the responsibilities recently amended by Law 7/2012.

e) Reinforcing the adoption of precautionary measures-The precautionary measures are being revealed in recent years as a very effective instrument in the fight against the wealth of wealth, which has motivated the Law 7/2012 to expand the scope for adoption of such measures at any time when the Administration is able to demonstrate in a reasoned and sufficient manner that the recovery of the debt would otherwise be frustrated or severely hampered.

Therefore, this type of action will be promoted with the collaboration of the areas of Tax Management, Financial Inspection and Tax and Customs and Excise.

(f) extensive use of the agreements signed with other States in the field of collaboration in the management of tax revenues. -An increase in the property search for goods abroad will be carried out through the collaboration with the different states and countries with which there are agreed exchange of information and assistance in the collection in the territory of the Member States of the European Union.

7. Accompanying measures.

(a) Improvements in the liquidity of the guarantees offered to suspend the tax liability under appeal in court proceedings. To this end, coordination with the Legal Service will be enhanced in the judicial bodies to which the corresponding guarantees should be provided in order to suspend the implementation of the tax liability under appeal.

b) Collaboration with the Economic and Administrative Courts. In relation to suspended debts, due to the existence of an appeal or complaint, adequate monitoring and monitoring will be stepped up and the enforcement of judgments and judgments will be speeded up to require the taxpayer to payment of the tax liability. In particular, the adoption of agreements with the Central Economic and Administrative Tribunal for the telematic reception of the resolutions handed down by the economic and administrative bodies will be pushed forward.

III. Collaboration between the Tax Office and the Tax Administrations of the Autonomous Communities

With regard to the Autonomous Communities of the Common Regime and Cities with the Statute of Autonomy (hereinafter the Autonomous Communities), the collaboration between the Tax Office and the Tax Administrations is essential. autonomy for the proper control of the taxes transferred, be managed by the Tax Agency or by the Autonomous Communities by delegation of the State.

It must be borne in mind that Law 22/2009 of 18 December, regulating the system of financing of the Autonomous Communities of the common regime and cities with the Statute of Autonomy and amending certain rules The Court of Justice of the European Communities gives the Autonomous Communities the total or partial return on their territory of a series of State taxes, and delegates competition for the management of part of these taxes-assumed by the Autonomous Communities-in particular Management of the Tax on Heritage, Successions and Donations, Heritage Transmissions and Documented Legal Acts and Taxes on the Game.

This Law establishes as an essential principle the collaboration between the Tax Administrations of the State and the Autonomous Communities, in particular the promotion and development of information exchanges and planning. coordination of the control actions on the transferred taxes.

In addition, it creates the Superior Council for the Direction and Coordination of Tax Management-and the corresponding Territorial Councils in the field of each Community-, a collegiate body coordinating the management of taxes (a) ceded by representatives of the Tax Administration of the State and the Autonomous Communities, which are attributed, inter alia, to the functions of establishing uniform criteria and common procedures for the exchange of information and agree on the basic lines and guidelines for the implementation of control programmes on the Temporary taxes.

Therefore, the first area of collaboration between the state and regional authorities is constituted by the exchange of information.

Consequently, in the framework of the agreements adopted within the Superior Council and the Territorial Councils for the Direction and Coordination of Tax Management, the Tax Agency will strengthen the information with a tax significance between the tax administrations of the State and the Autonomous Communities in order to increase the efficiency of the tax administration, to improve the assistance to the taxpayers and, in particular, strengthening the fight against tax fraud and the black economy.

Thus, we will continue to exchange information on the most relevant census data of the tax authorities through the Single Shared Census, a consolidated database of census information obtained by the administrations. Autonomous and state taxation.

The periodic transmission to the Tax Office of the State of information contained in tax declarations relating to the tax paid by the Communities, such as the Tax on the Capital transfers and documented legal acts, the Tax on Successions and Donations and, as a novelty in 2013, the state taxes on the game managed by the Autonomous Communities by delegation of the State, since that information highlights the existence of other possible taxable events, In particular, in the Tax on the Income of the Physical Persons, Tax on Societies and Tax on Heritage.

For its part, the State Tax Agency will continue to provide access to the autonomous tax administrations to information on the taxes transferred by them that are necessary for their proper management. tax.

In addition to these general information exchanges, exchanges of specific information on certain facts, transactions, securities, goods or income with tax implications will also be enhanced. relevant to the tax management of any of the Administrations, especially for the fight against fraud.

This will encourage the transmission by the Autonomous Communities of information on the real values of the transfer of goods and rights in the Tax on Proprietary Transmissions and Legal Acts Documented and in the Tax on Successions and Donations that have been verified by the Autonomous Tax Administrations in the course of control procedures, given the impact of this proven value on the Income Tax of Persons Physical and Societies managed by the Tax Office.

in the same way, the reporting by the Autonomous Communities on the creation of life income, the dissolution of companies and the reduction of social capital with the allocation of funds will be enhanced. (a) the goods or rights of the company to its members, loans between private individuals and budgetary payments before it is carried out, for the purpose of the freezing of the corresponding claim in the event of the creditor maintaining outstanding debts payment to the tax office.

For its part, the Tax Agency will provide the Autonomous Communities with specific information on asset contributions to companies that do not assume capital increase and are not documented in public writing.

Finally, in the area of information exchange, the collaboration between the State Tax Administration and those of the Autonomous Communities will continue to be enhanced in the transmission of information obtained in the control procedures developed by each of them that are relevant to taxation by other tax figures managed by another Administration.

The second area collaboration betweenTax Administrations of the State and the Autonomous Communities is constituted by coordinated planning and collaboration in the selection of taxpayers who will be the subject of control actions by the state and regional authorities.

In this area, the following operations, sectors or tax figures will be the subject of preferential attention:

1. Deductions on the autonomous section of the Income Tax of the Physical Persons, approved by the different Autonomous Communities, based in particular on the information provided by those Communities.

2. Tax on the Heritage for the financial year 2011 or previous non-prescribed financial years and its relation to the Tax on Successions and Donations, by means of the crossing of information on the ownership of goods and rights and the identification of non-reporting taxpayers who are required to make a statement.

3. Significant real estate transactions in order to determine their taxation on value added tax or, alternatively, for the concept of "Inheritance Transmissions" of the Tax on Inheritance Transmissions and Legal Acts Documented.

4. More relevant social operations declared exempt from the Tax on Inheritance Transmissions and Legal Acts Documented for having received the special tax regime of Chapter VIII of Title VII of the recast of the Law of the Corporation Tax.

5. Compliance with the requirements to enjoy certain tax benefits in the Tax on Successions and Donations, through the verification of the main source of income.

6. Compliance with the requirements for the application of the cooperative tax regime.

7. Addresses declared and their modifications.

Finally, with regard to the Communities of the Foral Regime, both the Economic Concert with the Autonomous Community of the Basque Country (adopted by Law 12/2002 of 23 May), and the Economic Convention between the State and the Community Foral de Navarra (approved by Law 28/1990 of 26 December 1990) provides for the essential principles of coordination and mutual cooperation between those Communities and the State in the application of their respective schemes. tributaries.

The fundamental line of collaboration between the State and the Community of Navarre and the Forales of the Basque Country will be constituted by the exchange of information necessary to facilitate the compliance with its tax obligations and the fight against tax fraud, in particular the one which seeks to take advantage of the different regulatory differences in the different territories or the existence of different tax administrations, by means of Unlocalization formulas or abusive tax schedules.

Madrid, March 8, 2013. -Director General of the State Tax Administration Agency, Beatriz Viana Miguel.