The State Tax Administration Agency (hereinafter the Tax Office), as the administrative organization entrusted with the effective implementation of the state and customs tax system, plays a important work to contribute to the consolidation of public accounts, and to obtain the necessary resources to finance public services.

Prevention and the fight against tax fraud are key strategic objectives of the Tax Agency. In this context, the control actions to be developed will be strengthened by taking advantage of the new features introduced in Law 58/2003 of 17 December, General Tax Law 34/2015 of 21 September, which will have an impact relevant to the verification and investigation procedures. The amendments to the limitation period for the right to check and investigate for certain cases and the extension of the duration of the time limits for the inspector procedure will make it possible to increase the efficiency of the administration, reducing, at the same time, the existing conflict in this area.

It also highlights the new regulatory regulation that makes it possible to practice tax settlements in cases where the prosecution of a criminal procedure for criminal offences against the Public Finance has been initiated. for the purpose of smuggling, and which is complemented by the non-cessation of administrative proceedings for the collection of the tax and customs debt settled.

From the point of view of control, verification and research actions will be carried out on the tax obligations in which the risk profiles defined in the planning instruments are met, and more in particular, in the Tax and Customs Control Plan, to which Article 116 of Law 58/2003 of 17 December 2003 attributes a reserved character, without prejudice to the disclosure of the general guidelines which inform it.

The general guidelines of the 2016 Tax and Customs Control Plan, which contain a reference to the most relevant fraud prevention and control lines of action, reinforce the actions developed in years. and incorporate new ones, in line with the economic-social and regulatory context in which the Tax Agency develops its activity.

These guidelines revolve around three main pillars: the verification and investigation of tax and customs fraud, the control of fraud in the collection phase, and the collaboration between the tax office and the administrations. Taxation of the Autonomous Communities

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

Approve the general guidelines of the 2016 Annual Tax and Customs Control Plan, which are then set forth and ordered to be published 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

Data on citizens ' property, rights, income or economic activities, obtained from statements made by themselves or through selective actions for the collection of information, continue to be a relevant instrument for the detection of fiscal risks and the optimal selection of tax authorities to be checked.

The Tax Agency will deepen the implementation of measures that direct human and material resources towards the most effective actions in the fight against fraud, moving towards more flexible working models by the concentration at the central and regional level of certain tasks and competences.

In this sense, the proposals aimed at completing the implementation of joint control actions between the Tax and Financial Inspection and Tax Inspectors to act in those areas will be intensified in 2016. areas of control which may require the implementation of successive extensive and intensive monitoring procedures, based on the results of actions already carried out in the previous year with the distribution of tax and liability risks. tax among the different administrative check areas.

In line with the regulations of distribution of territorial jurisdiction and in accordance with the powers of organization of the Tax Agency, following the line of past exercises, the Director of the Department of Financial and Tax Inspection, where appropriate for the development of the Control Plan, may agree on the extent of the powers of the Regional Inspection Unit of a Special Delegation, or of the units integrated into the at the territorial level of another Special Delegation. These agreements seek a better adaptation of the Inspection to the economic realities referred to in its tax control action as well as an improvement in the efficiency of the compliance of the control objectives.

In the same way, files for the disattachment of tax obligations initially attached to the Central Delegation of Great Contributors, both natural and legal persons, for their management and control, will continue to be processed. by the Special Delegations corresponding to their respective tax addresses, in so far as it is considered appropriate to ensure the proper development of the Tax Control Plan.

Also, collaborative mechanisms of risk analysis, with the intervention of the Territorial Services and the Central Services of the Tax Agency, will be encouraged to ensure greater effectiveness in the actions that develop.

In addition, the strengthening of good practices for the increase in corporate tax transparency will lead to an improvement in the cooperative relationship between the Tax Agency and the companies attached to the Code of Good. Tax Practices. This will generate a more adequate and early knowledge and mutual evaluation of fiscal policy and fiscal risk management, through the promotion of actions aimed at companies attached to the Code to facilitate the tax administration. information directly related to its actions and decisions in the field of taxation, in the terms of the Conclusions on the development and monitoring of the implementation of the Code of Good Tax Practices in the framework of the cooperative relationship between the tax office and the companies, approved in the Plenary session of the Big Business Forum on 2 November 2015.

In this regard, the organs of the Inspectorate of the Tributes will carry out immediate actions of verification and analysis of the information voluntarily provided by the companies adhered to the Code, and will plan and develop the information and control activities they deem appropriate.

In 2016, the Tax Agency will focus its attention on the following sectors or typologies of fraud:

1. Black economy.

The submerged economy comprises activities that are deliberately hidden from the authorities in order to avoid both the payment of taxes and social security contributions and the enforcement of labor regulations.

The undoubted loss that the black economy and the activities that it takes place in the tax collection increase the unequal participation of citizens in the maintenance of public expenditures. This could lead to a clear disincentive towards citizens and businesses who meet their tax obligations and who can perceive in their daily lives the presence of economic sectors with a significant degree of unfair competition in their ordinary operation.

In this sense, the actions developed by the Tax Agency throughout 2015 have shown that, with effective intervention of personal and electronic means, in particular through coordinated action of the equipment and testing units together with the IT audit units, the presence in certain businesses of the so-called "concealment software" consisting of the use of software and computer tools can be reduced specific to the concealment of sales and handling of the accounts. In particular, once the programmes of this nature have been identified, action will be taken on contributors to whom there are indications of their use.

These behaviors are particularly serious, as they demonstrate the express and deliberate willingness to defraud the Public Finance by underselling sales in relation to actual levels of billing.

The Tax Agency will maintain in 2016 the implementation of a coordinated strategy to fight the black economy, which will intensify the actions of prevention and control that are consistent in obtaining information. to allow for the early detection of hidden activities, in particular those sectors in which a particular social perception of the existence of high levels of submerged economy is appreciated.

For this reason, also in 2016, we will act against the submerged economy through the enhancement of the interventions carried out by personation in the headquarters where the economic activity of the forced tributaries is carried out, to the object to detect and regularise these situations.

In addition, and to ensure greater effectiveness of the inspector's action, targeted, nationally coordinated actions will be planned to combat alleged fraudulent activities related to software. dual use which will be supplemented by actions to carry out conventional inspection checks and to carry out formal verifications in certain sectors, thereby contributing to the creation of awareness among the need for discard these practices.

These actions will be carried out especially in economic sectors that are intensive in the management of cash, either because they make direct sales to final consumers, because they are part of wholesale distribution for others who sell to the public.

In-person actions will be maintained aimed at the analysis of the billing and the means of payment to verify the effectiveness of the compliance with the limitation of cash payments established in Law 7/2012, of 29 of October.

The work will also continue to improve the exchange of information with the various public administrations in order to ensure greater coordination in the actions to combat fraud.

In particular, the following main lines of action will be developed:

a) Actuations for the collection and exploitation of information:

-Development of the information collection actions that are collected in the National Plan of Information Captation, under the coordination of the National Fraud Investigation Office.

-Exploitation of cross-information between the different databases of the different public administrations, both state and regional, especially those that relate to the exercise of economic activities. In addition, the information obtained from other Public Administrations relating to the transfer of real estate will be considered in order to contrast its consistency with the declarations submitted to the Tax Office.

-Implementation of joint and/or coordinated actions with the Labour Inspectorate in those cases where, as a result of the exchange of information, situations of tax or employment risk are detected in the required tributaries or workers.

-Exploitation of information relating to flows of funds, billing through credit cards or property situations inconsistent with the content of tax returns filed by the taxpayer. In these actions, it will be analyzed not only the own tax returns presented by the taxpayers and the information statements presented by the financial institutions and other tax authorities, but also the information that is automatically received from foreign tax administrations, both under European Directives and Conventions and Agreements, as well as information specifically obtained by the National Bureau of Investigation of the Fraud in execution of the National Plan of Information Captation.

-Exploitation of the unique information obtained by the tax control services in order to detect potential users of sales concealment software for, through a systematic analysis of the information or other means of collection of additional information, to determine the obligation to use such programmes.

b) In-person actuations:

-Potentiation of effective support actions in the field of computer audit to facilitate inspection and inspection tasks through the direct participation of personnel specialized in technical analysis and verification of the programmes and archives of electronic equipment of the tax authorities.

-Realization of face-to-face actions aimed at verification of compliance with formal obligations as well as data collection of the visited activity, including the verification of the census situation of (a) tax authorities with regard to which there is evidence of relocation or simulation of activity in order to conceal the actual activity or the actual owner of the income.

-Realization of activities in the service sector focused on the discovery of activities and hidden income in businesses that fully or partially participate in the black economy. Among others, it will take action on individuals who give up in an opaque form totally or partially by internet or other means. In the same way, it will take action against those regular tourist companies which do not fulfil their tax obligations properly. In addition, there will be face-to-face actions for the detection of undeclared irregular rentals.

-Potentiation of control actions in the service sector when significant risks of activity undergrowth are appreciated.

-Realization of nationally coordinated targeted actions in relation to those who are forced to make final sales to the public to combat irregular practices that use concealment techniques and that there are any substantial anomalies provided for in the General Tax Law.

-Performing actions to verify compliance with the limitation of cash payments.

-Realization of targeted and coordinated in-person actions on sectors that are potentially in economic areas in which the risk of the use of sales concealment programs is appreciated, including in such areas. actions of the administrative staff and, where appropriate, those carried out with the authorisation of the competent judicial authority.

c) Actuations in the field of the import of goods:

-Analysis of the actual margins of the activity in the framework of the system of VAT return on imports paying particular attention to those sectors in which there are indications of performance fraudulent in both the import and subsequent distribution processing.

-Realization of actions to prevent fraud developed in the framework of the black economy, especially in cases where it has been detected that all or part of the chain of transmission is being hidden commercial from import to final consumer sale.

(d) Control of products subject to excise duty in order to detect the non-declared sale of excise duties and the consequent fraud of the excise duties themselves and of VAT and direct taxes corresponding to the benefits obtained.

2. Research on wealth and income abroad.

The diversion of foreign income as well as the concealment of assets abroad, through opaque structures, has for years required the Spanish authorities to establish the precise measures to prevent this type of conduct, both through the implementation of existing regulatory elements and the promotion of coordinated actions to improve the exchange of information, within the framework of international bodies, as well as through the intensification of control actions that the Tax Agency has been developing in this field.

In this sense, the important volume of information obtained through the successive campaigns of presentation of the Model 720 "Informative statement on goods and rights located abroad" is reflected in the possibility from the data declared on the different goods and rights, to facilitate the definition and detection of specific tax risks that allow the development of an optimal selection of the tax authorities to be checked.

In relation to international collaboration, it is important to highlight the great progress made under the US initiative with FATCA (US law on the tax compliance of foreign accounts) and the work done, mainly by the OECD and the Global Forum on Transparency and Exchange of Tax Information, produced under the G20 mandate in relation to the improvement of international information exchange standards to facilitate the investigation and subsequent risk analysis with regard to unlocated taxpayers or the detection of hidden assets to the tax authorities.

In this context, the impetus of the Agreement between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and the implementation of the Law on Tax Compliance are particularly relevant. of foreign accounts that will allow the automatic exchange of financial account information with the United States of America and the development of the CRS model (Common Reporting Standard) in 2016. the scope of the OECD, which will enable the exchange of information on accounts From 2017 onwards. On this basis, Spain together with 78 more tax jurisdictions have subscribed, the Multilateral Agreement between Competent Authorities on Automatic Exchange of Financial Accounts Information, assuming the commitment to boost the shares necessary to ensure the rapid implementation of the Common Information Standard (CRS).

For the same purpose, at the level of the European Union, Council Directive 2011 /167EU of 15 February on administrative cooperation and repealing Directive 77 /799/EEC has been amended to extend the automatic exchange of financial accounts between Member States in a coordinated manner with the CRS model developed by the OECD, establishing that such exchange will take place at Community level in general in 2017.

Similarly, the direct participation of Spain in working groups with the rest of the EU Member States that have as their object the exchange of information (AEOI, in its English acronym: "Automatic Exchange of Information") has been translated into the design of common practices for the exploitation of the tax information subject to direct taxation.

The fruit of the work developed in 2015, the Tax Agency has new tools that have allowed to reorder and perform better treatment of the information available on financial accounts as well as on currency movements and related non-resident transactions.

In accordance with the above, in 2016, the Tax Agency will strengthen its investigative actions through the following lines of action aimed at the common objective of the detection of goods, hidden rights and income. declared in order to regularise the tax situation of the tax payers in actions classified as defrauding:

a) Development of the necessary work to facilitate the fulfillment of international commitments and the implementation of the exchange of financial accounts through the Common Information Standard.

b) Analysis and exploitation of new information that is provided by the different countries and jurisdictions in application of the regulatory elements currently in force that enable such supplies.

c) Exploitation of information derived from the National Plan of Information Captation, coordinated by the National Fraud Investigation Office on the operation carried out in Spain with financial instruments issued with charge to open accounts on the outside of non-resident financial institutions.

d) Exploitation of information received spontaneously from other Member States in relation to taxpayers with residence in Spain, for the execution of checks on the world income of the tax obliged aimed at avoiding situations of deimposition or, where appropriate, double taxation.

(e) Use of available information on property assets with origin in non-declared income in prescribed exercises to verify the income to be declared in non-prescribed exercises.

f) Exploitation of all information available to the Tax Agency on data and financial flows with or from the outside, which would complement the selection and investigation of taxpayers using Relocation of rents through opaque structures.

g) Research of taxpayers in respect of which, not having presented the model 720 "Information statement on goods and rights located abroad", there are indications that they are hiding goods from the Tax Administration.

h) Research of contributing contributors to the model 720 "Information statement on goods and rights located abroad", on which there are indications that the lack of consistency of the goods is evident and rights included in that statement with the other available information relating to their tax or patrimonial status, as well as having failed to comply with the rules regarding the correct presentation of the model.

3. International tax planning.

Spain has been actively involved in the development of the 15 lines of action of the Plan of Action in which the BEPS Project (in its English acronym: Base Erosion and Profit Shifting) of the OECD countries and the G20 and whose result was published in October 2015.

The actions resulting from the Plan of Action of the BEPS project focus both on the fight against the use of aggressive international tax planning structures and on the exploitation of gaps and inconsistencies. of the international tax rules that allow the reduction of the tax bases in those territories in which the generation of value is produced, as well as the transfer of profits to territories of low or zero taxation, where the economic activity is scarce or non-existent.

In the framework of the Code of Good Tax Practices, information related to international taxation acquires a significant importance in matters related to the presence in tax havens, with the operational international taxation schemes, as well as the degree of congruence that tax decisions have with the principles of the OECD and G20 BEPS actions.

In this environment, the Tax Agency, with the impetus of the National Office of International Taxation, will strengthen the examination of the main areas of risk detected that can be addressed with the regulations currently in In this respect, priority will be given to the following:

(a) Control of transactions made by taxpayers with tax residence in Spain that are used as hybrid instruments or structures, or other aggressive tax planning instruments, to circumvent or undermine the payment of taxes in Spain. In particular, the cases in which the double utilisation of losses or expenses or the generation of losses through the transmission of intra-group values are exposed shall be analysed.

(b) Control of the acquisition of holdings with leverage, in particular where it is established that the main purpose of the transaction is to generate financial expenses.

(c) Control of operations carried out with advantageous tax territories, in particular in relation to the verification of the taxation of transactions carried out with persons or entities resident in tax havens for ensure that they comply with the limitations and special rules laid down by our tax rules.

(d) Control over those payments to the outside of special relevance or operations of greater complexity to which anti-abuse measures referred to in domestic law or in bilateral agreements are applied for to ensure adequate taxation in Spain of income. Special attention shall be paid to payments for dividends and fees of Community origin and to the structures in which "conduit companies" are involved (companies involved in obtaining the benefits of a Convention).

e) Development of actions aimed at the detection of permanent establishments located in Spain for those taxpayers who are taxed as non-residents without permanent establishment, especially in the context of groups Multinational companies with presence in Spain.

f) Development of the actions related to the verification of activities carried out in Spain by non-residents, in order to verify their correct taxation, also paying special attention to the situations of transit of residence.

g) Control, in terms of transfer pricing, complex business restructuring operations, intra-group services provided or received and transactions on relevant intangibles. The correct application of the net transactional margin method in certain sectors will be particularly analysed.

(h) Realization, in the context of international cooperation, of simultaneous verification actions or multilateral controls (coordinated actions with several countries in order to exchange information with importance (a) in those cases where the limitations of strictly national actions advise a joint action with other countries.

Further actions of instruction and resolution of prior agreements for the valuation of transactions between persons and related entities, which may be requested by taxpayers and admitted by the Administration, as an instrument of fraud prevention, which in turn will serve as a guarantee for the increase in legal certainty and the reduction of litigation.

4. Digital economy.

In the context of a growing globalization of the economy, the development of new information technologies allows the various agents of economic activity to communicate in real time, and even acquisition of goods or services through the network, which connects customers and suppliers.

The use of technology has changed the form of relationship between the buyer and the seller, and this has become a necessity to deal with new forms of control by the Tax Administration. Action protocols will be developed on companies that conduct e-commerce, on those that host their data in the cloud, and will take actions aimed at checking the taxation of businesses that operate through the network.

Therefore, the following actions are intended:

a) Risk analysis of e-commerce operators.

(b) Captation of information on the Internet about risk operators, with the essential objective of carrying out a management and systematization of the information, in view of its subsequent incorporation into the databases of the Tax administration, in particular, in matters such as the names of the domains used by each company and the indicators of the condition of the advertiser of the tax authorities.

c) Feasibility analysis on the use of social media technologies along with statistical tools for detecting fraud patterns.

d) Checking the benefits obtained by the various economic agents who use the Internet as a means to advertise goods and services through, for example, affiliate marketing.

In short, priority focus areas during 2016 will be the following:

(a) Analysis and exploitation of information available on the Internet that allows for the discovery of hidden activities or yields or the illicit traffic of goods.

(b) Control acts on those manufacturers or service providers who market their goods or services through the Internet to ensure adequate taxation in Spain of the income generated in the activity economic.

(c) Potentiation of tools at the disposal of the Tax Inspectorate by extending the information available on the tax authorities with indicators of their own social networks, such as the extent to which they are a company is connected to other companies in its industry or its position as a broker.

5. Provision of high value services.

In 2016, professional activities will continue to be the subject of special monitoring on the basis of information derived from both traditional sources of information from the tax office, and from that which can be obtained from third parties.

The selection of taxpayers will be enhanced from external signs of wealth in cases where such signs are not in line with their history of pre-existing income or equity statements through use. combined with the multiple information currently available to the Tax Administration.

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

a) Obtaining information about the provision of high value personal services that consist of records, administrative or private, or through the realization of information requirements to end customers.

(b) Control of declared expenditure to ensure that only those related to economic activity and the detection of undeclared income are deducted by the use of new sources of information and analysis external signs of wealth.

(c) Use by legal persons to channel income of natural persons with the sole purpose of reducing the taxation of the natural person by the difference of rates or incorporating unrelated personal expenses with the activity.

6. Fraud organized in VAT.

The fight against organized fraud has been a priority of the Tax Agency since its creation, in particular, everything related to the fraud schemes of the Value Added Tax. With regard to organised fraud structures, it is considered vital to provide continuity in the detection and regularisation of fraudulent operations aimed at making it more difficult to demand tax liabilities. holders of the companies, but with the adjustments and modifications that the new fraud operations will require.

In particular, within the national strategy of combating the plots, the following operations or collectives will be monitored in particular:

(a) Control aimed at preventing the occurrence of value added tax fraud schemes in intra-Community transactions, including those directly linked to the subsequent delivery to imports, for the early detection of such plots using the procedures provided for in Community legislation.

b) Impulse of preventive control measures of the Register of Intra-Community Operators to intensify the control of access to the same of potential societies that could participate in the plots of VAT fraud.

(c) The intensification of the investigation files directed at the formulation of the "early complaints" in order to show that there are sufficient criminal indicia for the opening of proceedings the investigation and adoption of the measures that are necessary for the criminal investigation.

(d) Control over tax deposits and deposits other than customs to prevent the use of these regimes for tax avoidance purposes. In particular, the periodic information to be provided by the operators of the establishments in respect of the impact of the excise duties shall be analysed.

e) Detection of organized schemes of fraud through which the mass acquisition and symbolic prices of companies are produced, on which important fiscal contingencies will fall or will fall, on the part of people ilocalizable, in order to facilitate the circumvention of tax liabilities of any kind in respect of which the previous holders of such companies have incurred.

(f) Early detection and immediate development of the control and research actions which are necessary in respect of the companies oriented towards the introduction of goods into the customs territory of the Union taxes payable on the occasion of importation.

g) Control of VAT reimbursement incurred on purchases of goods made by non-resident travellers in the territory of application of the tax.

7. Control over operations, tax-tax regimes, tax obligations and specific sectors of activity.

Together with the priority control areas identified above, there are certain subjects, sectors or tax regimes on which the Tax Agency has developed its control actions in previous years. must be maintained.

The priority areas for action will be as follows:

(a) Analysis of specific risks in the control of large enterprises, with a view to enhancing actions likely to have an impact on taxpayers under the arrangements for the deferral of VAT quotas on imports or on the Consolidated taxation of tax groups.

(b) Taxpayers under the objective estimate of the Income Tax on the Physical Persons and in special schemes of Value Added Tax:

-Census control and settlement acts in relation to taxpayers who apply these regimes improperly.

-Detection of issuers of irregular invoices intended to reduce the taxation of the recipient of such invoices, paying particular attention to the improper use of these schemes with the aforementioned purpose.

-Artificial division of activity to achieve maintenance in these regimes, in particular through the joint analysis of the economic environment of the taxpayer and the different economic and family relationships existing that have been detected.

c) Intensification of the control actions of foundations and non-profit entities in order to avoid alleged misuse of the special tax regime, in particular where cases have been detected in which changes are made to the legal structure of the institution. In this context, particular attention shall be paid to information that may be forwarded by public entities carrying out patronage functions on those entities.

(d) Control both on the origin of the tax credits to be applied in subsequent years to those of their generation that have been declared by the taxpayers, as well as the negative tax bases or deductions Pending application, declared in the framework of the regulation provided for in Law 27/2014 of 27 November 2014, of the Corporation Tax and in line with the provisions of its Additional Disposition 10th.

(e) Actions aimed at detecting cases of relocation of tax authorities that may result in situations of non-taxation between common territory and the foral territories, as well as of those declarations (a) tax which is inconsistent between the figures for transactions entered and which would result from the application of the state and foral rules applicable to them.

(f) Control of business reorganisation operations under the special scheme set out in Chapter VII of Title VII of the Company Tax Act, in order to check compliance with the requirements legally established to enjoy such a regime.

(g) Intense of the verification actions carried out on applications for the refund of VAT incurred in the territory of application of the tax by employers or professionals not established therein.

h) Potentiation of the NIF revocation procedures using the information derived from the inclusion campaign in the System of Mandatory Electronic Notifications. An internet consultation will be developed so that taxpayers who have economic relationships with these high tax risk taxpayers can know if a NIF is revoked.

i) Tax control actuations of taxpayer-perceived grants.

j) Potentiation of controls for the realization of the advance payments of the large family deductions and disability of descendants and ascendants.

k) Impulse and streamlining of the control of the requests for the return of the Income Tax of the Physical Persons by means of the system on-line, called Verifica. With this procedure, the return is significantly accelerated by speeding up the notification and reporting procedures.

l) The systematic exploitation of third party information that demonstrates an economic activity in order to detect breaches of the obligation to provide monthly or quarterly self-financing.

m) Current monitoring of the implementation of the introduction of certain autoliquidations and information declarations of a tax nature by telematic means.

n) In relation to the control of periodic obligations, actions will be promoted in the electronic headquarters for the communication of the incidents to the contributors and for the correction on their part also in electronic form.

o) Control of declared exempt income that assumes tax-deductible expenditure on the payers of the same.

8. Control of Excise Products.

In this scope, the following controls are enhanced:

(a) With regard to the Special Tax of Manufacturing, the traditional actions and controls will continue for their correct compliance, both regarding the updating of the censuses and the fulfillment of the tax obligations of a formal nature. In addition, actions will be taken to monitor the correct application of the tax benefits provided for by law. In particular, in relation to products under suspension, exempt and at reduced rates, which are covered by an electronic administrative document, verification of compliance with the obligations of both the consignor and the consignor shall be enhanced. of the recipient at the external and internal Community scope.

Similarly, in this same area we will continue with the specific control of the movement and stock of products in factories, tax warehouses and tax warehouses, carried out by the Intervention of the Excise Manufacturing.

(b) In the field of the Special Tax on Electricity, the depuration and updating of the census will be carried out, as well as the control of the tax authorities who are beneficiaries of the reduction of the tax base for the purposes of the determination of the liquidable basis.

(c) In the field of the Special Tax on Coal, the fulfilment of the tax obligations inherent in such a tax, as well as the assumptions of non-subjection and exemption provided for in the legislation, will be verified. in effect.

(d) Control of the conditions and requirements to be met for the purposes of the validity of the authorizations of the establishments in order to proceed with the revocation of the authorizations granted in the event of non-compliance.

9. Environmental Tax Control.

In this scope, the following controls are enhanced:

(a) With regard to the Greenhouse Gases Tax, the following actions will be developed:

-Checking non-subject operations to detect incorrectly declared taxable facts.

-Control of the regulatory requirement for stored stock records and imposition of penalty in case of non-compliance.

-Control of the products covered by the objective of the tax acquired by persons or entities not registered in the Territorial Register of the Tax on the Greenhouse Gases.

(b) With regard to the Value of the Production of Electrical Energy, the following actions shall be carried out:

-Verification of the requirement of presentation of the model of declaration during the first twenty calendar days of December 2015, comprehensive of the amounts satisfied to the tax payers of the Tax on the Value Electrical Power Production in relation to production and incorporation into the electrical power system.

-Checking the correspondence between the autoliquidations concerning the split payments and the annual self-validation.

c) The verification of compliance with tax obligations arising from taxes on the production of spent nuclear fuel and radioactive waste resulting from the generation of energy will be boosted nuclear power, and on the storage of spent nuclear fuel and radioactive waste in centralised facilities, with a particular impact on the verification of compliance with the formal obligations arising from these taxes.

10. Customs control.

The Spanish customs began years ago the road to the implementation of computer mechanisms that allow better coordination with other inspection services that act in customs. During the year 2016, the Customs Single Window will be launched, which aims at the customs clearance of goods by means of the creation of computer tools that will allow for greater coordination between the different services of border inspection, anticipating control and greatly reducing the costs of goods clearance, as checks and inspections carried out on the goods, whether carried out by customs or other bodies, are will be held in the same place and at the same time.

On the other hand, from 1 May 2016, Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code (CAU) enters into force. The new legal framework incorporates numerous simplifications and establishes new requirements for the authorisations of the various customs figures. For this reason, an analysis of the authorisations granted to proceed, within the time limits set by the European Commission, to the revocation or replacement thereof shall be carried out. Among the new customs simplifications, particular attention should be paid to those which concern the total or partial waiver of customs guarantees, which will oblige the analysis of the fulfilment of the economic solvency requirements of the the operators who request it.

In this scope, the following controls will be intensified:

a) Control in customs enclosures.

European Union legislation provides for the clearance of import duties by the customs authorities on the basis of the presentation of a declaration by the operator, on which the customs office may carry out the necessary checks to ensure that the amount of the duties is in accordance with the provisions in force. Thus, the control actions in the customs office are aimed at avoiding irregular activities organised for the reduction or elimination of taxation and allow operators to adjust their performance in cases where they can make mistakes in the making of your statements, resulting in a reduction in customs fraud.

Similarly, the introduction of goods from third countries, together with the obligation to pay import duties, is subject to other conditions associated with the security and protection of citizens and that The European Union's economic and social policies are of increasing importance in the countries of our socio-economic environment, in which there is a progressive reduction in the tariff due but a greater demand for the conditions to be met. goods so that they can be imported, avoiding potentially dangerous circumstances for the health of consumers or the environment.

The controls at customs offices play a key role, both in order to ensure the proper settlement of the relevant taxes and to prevent the entry of goods which may pose risks to the the citizens and, therefore, during 2016, the following actions will be carried out:

-Strengthening of actions to control the import and export of goods subject to additional controls, if not specific prohibitions such as food, medicines, radioactive material, products or waste dangerous substances, precursors of narcotic drugs, defence and dual-use material, counterfeit goods, endangered species of wild fauna and flora covered by the CITES Convention, etc.

For this purpose, risk analysis techniques shall be used and physical examinations of the goods shall be carried out or by means of scanners.

-Control of movements of cash by travellers to detect amounts not declared or in excess of those authorised, both in order to prevent tax fraud and money laundering, and to guarantee the compliance with the limitations on the use of cash introduced by Law 7/2012 of 29 October.

-Control of the customs declarations and the elements thereof with direct effect on the clearance of the taxes associated with the introduction of the goods into the customs territory of the European Union, with special monitoring of the use of customs and tax allowances both in relation to goods carried by passengers and in consignments between private persons effected by postal means or through courier companies. In this area, particular emphasis will be placed on goods with higher levels of taxation, tobacco and alcoholic beverages, which cross land borders.

(b) Comprehensive control acts on products linked to a customs warehouse or a separate customs warehouse by monitoring the movement of goods in approved establishments. It will also strengthen the control of the obligations incumbent on the operators of the establishments, revoking the authorisations in the event of non-compliance.

c) Actuations of verification and reassessment of compliance with the conditions of access to the status of the Authorized Economic Operator (OAS) or simplified procedures.

Appropriate measures shall be taken for the effective monitoring of the maintenance of the conditions and criteria required by the European Union legislation to enjoy the status of an authorised economic operator or the application of simplified procedures.

The review will meet the requirements of financial solvency, compliance history, management of trade and transport records and security laid down in the European Union's provisions.

In relation to the beneficiaries of the simplified declaration procedures, the purpose of the control is to check whether the conditions laid down are met and that they are almost entirely consistent with those of the they are due to authorised economic operators in the form of customs simplifications.

d) Post-import controls.

Once the goods have been introduced into the customs territory of the Union, the checks shall be carried out to verify the origin, tariff classification and customs value declared on the occasion of the importation of goods, with the purpose of 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 State Member of the Commission.-(I) I would also be in a position to vote on this. the Commission in the framework of its powers. Control actions with the indirect representatives of importers shall be enhanced in this area.

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

In 2016, 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 illegal shops. Among others, the following actions will be developed:

(a) Reinforcing the surveillance of Spanish airspace, jurisdictional waters and customs offices, carrying out investigative actions with judicial police techniques, risk analysis and enhancing exchange information and international collaboration.

(b) Controls aimed at detecting non-catalogued products and substances which may be used as drugs-the so-called New Psychoactive Substances (NSPs), as defined by the United Nations Office on Drugs and the Crime (UNODC) as "substances of abuse, either in pure form or in preparation, that are not controlled by the international conventions of drugs, but that pose a threat to the public health"-, drug precursors, drugs homologated, dopant or other uses, with a serious health risk, as well as to identify the organisations responsible for such illicit trafficking.

c) Impacting actions for the detection of tobacco smuggling through the constant evaluation and control of the main intervening sectors: transport, retail distribution, travellers, postal items, deposits Tax or e-commerce. In addition to traditional controls, one of the main objectives will continue to be the monitoring of the development of illicit trade in tobacco products with the aim of detecting and repressing new production or production techniques. introduction into our territory, with particular attention to illicit activities committed by organised groups.

(d) Strengthening of controls at port, land and air customs offices, in particular in the transport of passengers and goods from areas of lower taxation, through the use of analytical techniques risks, or the use of non-intrusive inspection for the detection of contraband goods, or incorrectly declared, by means of container, vehicle or parcel scanners.

e) Impulse of the actions of investigation of the crimes of money laundering associated with the typical forms of crime of the tax and customs area.

f) Impacting advanced actions in the field of analysis and the selection of candidates for money laundering research, developing actions to implement tools to facilitate the research on large criminal organizations.

II. Control of fraud in the collection phase

The control of fraud in the collection phase has been shown as a useful tool in recent years in the achievement of the results of the Tax Office. This control is carried out by means of a set of actions aimed at achieving the effective recovery of the debts of public law pending entry, whatever their origin, and at the same time they seek the induced effects that result from their application. in the behavior of certain contributors.

Thus, in 2016, disclosure will be given to situations of relevant non-compliance with tax obligations.

The control of fraud in this phase will be directed towards the enhancement of the following actions and mechanisms of prevention and control:

1. The management of the outstanding debt on a higher number of debtors through a set of actions aimed at ensuring the effective collection of the same and the detection of liability assumptions.

2. The impulse of liability referrals in all cases provided for in the General Tax Law making use of all the tools of the investigation within reach in order to prevent the non-payment of the debts for which they must answer the third parties who are involved in the legal case in question. In the most serious cases, the impetus of civil or criminal judicial actions will be intensified to reprimand this type of fraudulent conduct, which, on many occasions, is involved with large operations of patrimonial emptying.

3. The intensification of research activities in the face of the most complex frauds, in order to obtain the detection of a greater number of fraudulent property vacillations, increasing the interposition of criminal actions for the alleged Commission of offences of insolvency punishable. With this type of action, in which the denunciation of the illegal implies the possible entry into prison of the tax obligation, it is aimed to end the possible sense of impunity that, at times, could have certain debtors and to reach also the induced effects referred to above.

4. Strengthening of actions aimed at improving the average time of debt management, temporarily anticipating the results of the collection, preventing unnecessary delays in the procedure, streamlining the pending auctions and reviewing the status of the debts at this stage of the procedure.

In this area, measures will be taken to remove obstacles that could slow down the disposal procedures to reduce unnecessary delays and improve the publicity given to auctions in order to achieve a increasing concurrency to procedures that will improve the collection of results.

5. Intensification and streamlining of the management of the debts affected by processes in order to avoid the stagnation of the debts beyond what is legally essential. Where possible, the viability of the companies will be enhanced, using all the legally planned routes, allowing the Tax Agency to recover the maximum unpaid credit.

6. Stepping up cooperation with the settlement areas, in order to detect early action to avoid payment that can be seen in the tax and research phase of the taxpayers. This will be followed by a differentiated monitoring of the precautionary measures adopted on the goods and rights of the tax system, in order to ensure income that would otherwise be severely hampered.

7. Control of the exceptional character of the figure of deferment or fractionation of debts, in order to combat its use for purposes other than those established in the norm and to carry out a thorough follow-up in the fulfillment of the agreements granting, improving the rate of recovery thereof and making it easier to implement the guarantees provided in the event of non-compliance, which should result in an increase in revenue.

8. Streamlining of the management of the collection in cases of evidence of crime against the Public Finance or contraband after the modification of the General Tax Law by Law 34/2015 of 21 September.

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 Agency and the Autonomous Tax Administrations essential for the proper control of the taxes transferred, be managed by the Tax Agency or by the Autonomous Communities by delegation of the State.

Law 22/2009, of 18 December, which regulates the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy and amending certain tax rules, gives to the Autonomous Communities the total or partial return on their territory of a series of State taxes, and delegates the competence for the management of part of these taxes-assumed by the Autonomous Communities-in particular the management of the Taxes on Heritage, Successions and Donations, Heritage Transmissions and Legal Acts Documented and certain Tribute to 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.

According to this law, the Higher Council for the Directorate and Coordination of Tax Management-and the corresponding Territorial Councils in the field of each Community-is the collegiate body of coordination of the management of the taxes transferred, consisting of representatives of the Tax Administration of the State and the Autonomous Communities, which are attributed, among others, to the functions of establishing uniform criteria and common procedures for exchange of information and agree on the basic lines and guidelines for the implementation of control programmes on the temporary taxes.

The Tax Office, within the framework of the agreements adopted within the Superior Council and the Territorial Councils for the Direction and Coordination of Tax Management, will enhance the exchange of information with Tax importance between the Tax Administrations of the State and the Autonomous Communities in order to increase the efficiency of the tax administration, improve the assistance to the taxpayers and, singularly, strengthen the against tax fraud and the black economy.

This will continue the exchange of information on the most relevant census data of the tax authorities through the Unified Census Shared, a consolidated database of census information obtained by the Autonomous and state tax administrations.

The periodic transmission to the tax office of the information contained in tax declarations relating to the tax paid by the Communities, such as the Transmissions Tax, shall also be encouraged. Assets and legal instruments Documented, the Tax on Successions and Donations and State taxes on the game managed by the Autonomous Communities by delegation of the State, since such information highlights the existence of from other possible taxable facts, especially in the Income Tax of the Physical Persons, Tax on Societies and Tax on Heritage.

In 2016, the Autonomous Communities will continue to provide the Information Tax Agency with the information of the numerous families and the degrees of disability. This information is necessary for the processing of advance payments of deductions by large families and degrees of disability provided for in Article 81a of Law 35/2006 of 28 November of the Income Tax Physical Persons.

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

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

It 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 checked 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 with 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, cooperation between the Tax Agency and the Autonomous Tax Administrations will continue to be strengthened 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.

Co-ordinated planning and collaboration in the selection of taxpayers who will be the subject of control actions will be another area of priority attention. In this field, they highlight:

1. Global control of deductions on the autonomous section of the Income Tax of the Physical Persons, approved by the different Autonomous Communities, based especially on the information provided by those Communities.

Also, the information submitted by the Autonomous Communities on disability and large family for the control of taxation in the Income Tax of the Physical Persons will be used intensively.

2. A property tax on non-prescribed exercises and their relationship with the Succession and Donation Tax, by means of the crossing of information on the ownership of goods and rights, including those located abroad, and the identification of non-reporting taxpayers who are required to make a statement.

3. Significant real estate transactions for the purpose of determining the taxation of value added tax or, alternatively, for the concept of 'Onerous Transfers' of the Tax on Inheritance Transfers and Acts Documented Legal.

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

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, February 22, 2016. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.