Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2603
In a context of economic recovery, the State Tax Administration Agency (hereinafter IRS), in the administrative organization which it has entrusted the implementation of the State tax system and customs, plays an important role to contribute to the consolidation of public accounts, and get the public resources to finance public services.
Tax fraud generates distrust among citizens, distorts competition and the smooth functioning of economic activity. Therefore, the prevention and the fight against fiscal fraud are fundamental strategic objectives of the Inland Revenue.
From the point of view of the control, verification and investigation actions will be developed over the tax forced them which comply with the risk profiles defined in the instruments of planning and, more specifically, in the Plan of tax and Customs Control, that article 116 of the law 58/2003, of December 17, attributes reserved character , without prejudice to the publicity of the General guidelines that inform it.
The General guidelines of the Plan of tax and Customs Control of 2015, containing a reference to the most relevant lines of actions of prevention and control of fraud, reinforce the actions developed in the past and incorporate new ones, in line with the socio-economic and regulatory context in which the tax agency develops its activity.
These guidelines revolve around three main pillars: verification and investigation of tax and customs fraud, control of fraud in revenue phase and the collaboration between the IRS and the tax administrations of the autonomous communities.
Under it exposed, and in use of them powers that me are conferred, have agreed: approve them guidelines General of the Plan Annual of Control tax and customs of 2015 that, then, is set out and order its publication in the «newsletter official of the State», as well as its broadcasting by any medium that is suitable for your general knowledge.
I verification and investigation of tax and customs fraud data on assets, rights, income or economic activities of citizens, obtained from statements submitted by themselves or through selective uptake of information, facilitate the detection of tax risks and the optimal selection of the required tax which will be subject to verification.
By 2015, they will continue action aimed at promoting efficient distribution of fiscal risks between the various organs and control procedures, advancing in the design of joint actions of control between management tax and inspection financial and taxation organs to act in the areas of control that could require the implementation of extensive and intensive control of successive procedures.
In 2015 the tax agency will focus on the following sectors or types of fraud: 1. economy: the economy includes activities that are deliberately hidden the authorities in order to circumvent both the payment of taxes and contributions to Social Security and the labor compliance. These activities represent a serious erosion of public revenues in addition to unfair competition and a disincentive to citizens and businesses that comply with their obligations.
The tax agency will maintain in 2015 the implementation of a coordinated strategy in the fight against the underground economy which will strengthen the actions of prevention and control in obtaining information that allow early detection of hidden activities, in particular those sectors in which to appreciate a special social perception of the existence of high levels of economy.
In this regard, actions carried out by the tax agency throughout 2014 have been shown the existence, in certain businesses, specific computer tools for sales concealment and manipulation of accounting (called commonly "dual-use software") that enable the alteration of accounting books as a prelude to the distortion of the tax returns. These behaviors are especially serious because they highlight the will expressly and deliberately defraud the Treasury through the infradeclaración of sales with respect to actual levels of turnover. In addition, they pose a serious alteration of the conditions of competition.
For this reason, in 2015 will act against the economy plunged through the promotion of interventions conducted through representation in the venues where the economic activity of the required tax, in order to detect and regularize these situations takes place.
In addition, and to ensure greater effectiveness of the action inspector, selective actions coordinated at the national level to combat fraudulent activities related to the double-use software which will be supplemented by actions aimed to conventional inspection checks and perform formal verifications in certain sectors, thus contributing to the creation of awareness among the forced of the need to discard such practices will be planned. These performances will take place especially in economic sectors that perform direct sales to final consumers, by the greatest difficulties of contrast that traditionally have had these activities.
Class actions aimed at the analysis of billing and payment in order to verify the effectiveness of the enforcement of the limitation of cash payments established in the law 7/2012 will be maintained.
Also, will continue to them works aimed to improve them exchanges of information with them different administrations public to ensure a greater coordination in the performances of fight against the fraud.
(In particular, is will develop them following lines main of performance: to) performances of catchment and exploitation of information, in the following areas:-exploitation of the information cross between them different databases of them different administrations public, both State as autonomic or local, especially which is relating to the exercise of activities economic. Information obtained from other public administrations relative to real estate transmissions to contrast its consistency with the declarations presented to the tax agency will also be studied.
-Implementation of joint actions and / or coordinated with the Labour Inspectorate in cases where as a result of the exchange of information are detected tax or employment situations in the required tax or workers.
-Exploitation of the information relative to flows of funds, billing through cards of credit or situations heritage inconsistent with the content of the declarations tax presented by the taxpayer. In these performances is analysed, both them own statements tax presented by them contributing as them statements informative presented by them entities financial and others forced tax, and the information that specifically is obtained by the Office national of research of the fraud in the execution of the Plan national of catchment of information.
(b) class actions:-promotion of effective auditing support actions to facilitate the tasks of verification and investigation Inspector through the direct participation of specialized staff in techniques of analysis and verification of programs and files from the electronic equipment of the required tax.
-Realization of classroom actions oriented to the verification of compliance with obligations of formal as well as data of activity visited, including the verification of the Census location of required tax regarding which there is evidence of relocation or activity simulation to hide the true activity or the real owner of the income.
-Realization of focused actions in the service sector to the discovery of hidden income in the black economy businesses and activities. Among others, it will act on the individuals who give opaque way total or partially homes over the internet or other means. Similarly it will act with respect to regular tourist companies that do not meet their tax obligations properly. Also, there will be class actions for the detection of undeclared irregular rentals.
-Strengthening of the actions of control in the services sector when significant risks of the activity infradeclaración to appreciate.
-Realization of performances selective coordinated to level national in relation to them forced tax that made sales end to the public to combat practices irregular that use technical of concealment and on which concur any of them anomalies substantial planned in the law General tax.
-Implementation of actions aimed at the verification of compliance with the limitation of payments in cash.
(c) control of activities of import and sale of products imported in order to detect non-declared inside sales or the underestimation of the importation or subsequent domestic sales import values, analyzing the real margins of the activity within the framework of the new system of Declaration of VAT on imports.
2. research of assets abroad: the concealment of assets abroad, opaque to the tax administration, particularly in Territories not collaborative or regulatory elements that hinder the effective exchange of information, is a practice that involves a major diversion of public revenue, at the time that makes difficult the detection of illicit behavior, beyond mere tax fraud.
Currently, the Spanish authorities are actively working to eradicate this type of behavior, both through the implementation of new regulatory elements, and through the promotion of coordinated actions of improvement of the exchange of information, within the framework of international organizations.
In relation to the policy initiatives, anti-fraud measures taken in recent years and, in particular, which incorporated the law 7/2012, of 29 October, modification of the tax and budgetary regulations and adequacy of financial regulations for the intensification of prevention actions and fights against fraud , have so-called a considerable improves in them elements regulatory of that has the Administration tax to increase its effectiveness in the fight against the fraud tax.
Among these new elements should highlight the important volume of information currently available to the AEAT through the model 720 «Disclosure statement on goods and rights situated abroad».
With regard to international cooperation, should review the strides produced under the impulse of the G20 and primarily developed by the OECD and the Global Forum on transparency and exchange of tax information, in relation to the improvement of the standards of international information exchange.
The European Union has approved the amendment of the directive 2011/16 of administrative cooperation in the field of taxation and that repealing Directive 77/799/EEC, establishing the obligation of all Member States adopt the common standard of information (CRS, its English acronym: "Common Reporting Standard") as the automatic exchange of information in the field of the European Union.
You can highlight also the signing on October 29, 2014, of the Multilateral Agreement between competent authorities on automatic exchange of information of financial accounts. The agreement was signed by Spain, along with more than 50 tax jurisdictions, assuming the commitment to promote the actions necessary to ensure the rapid implementation of common standard of information (CRS).
Throughout 2014 Spain has also worked actively in the adoption of technical and regulatory measures to ensure the application 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 for foreign accounts (FATCA, its English acronym (: "Foreign Accounts Tax Compliance Act") made in Madrid on 14 may 2013. That agreement will allow the beginning of the automatic exchange of information of financial accounts with the United States of America in 2015.
All these measures are aimed at establishing an international standard for automatic exchange of information that will modify the possibilities of research and risk analysis with respect to offshore taxpayers or hidden assets to the Treasury.
Accordingly, the tax agency will boost research on offshore wealth performances in 2015. In particular, it will drive the following lines of action:-development of the work necessary to facilitate the implementation of international commitments and the implementation in the shortest possible exchange of financial accounts through the common standard of information.
-Analysis and exploitation of the new information that is supplied by different countries and jurisdictions in application of regulatory elements currently in force that enable such supplies.
-Exploitation of the information derived of the Plan national of uptake of information, coordinated by the Office national of research of the fraud on the consumption made with cards of credit / debit issued with charge to accounts open in the outside of entities financial not resident.
-Research of taxpayers with regard to which, not having presented the model 720 of statement information on goods and rights located in the foreign, exist signs of that are hiding goods to the Administration tax.
-Investigation of taxpayers who, having presented the model 720 of disclosure statement on goods and rights situated abroad, there is evidence that they make clear the lack of consistency of goods and rights included in the Declaration with the rest of available information relating to your tax or financial situation, as well as that they have breached the rules on the correct presentation of the model.
All these actions will address detection assets, hidden rights and undeclared income in order to regularize the tax status of taxpayers in this type of actions defraudatorias.
3. international tax planning: the fight against the use of international tax planning structures which allow to reduce the taxable bases in those territories in which occurs the generation of value, as well as the diversion of profits to low tax territories, is currently a priority in the agenda international, through the impetus of the G20 and the efforts made by the OECD in the framework of the project above «Erosion of tax bases and deviation of» «benefits» (BEPS, in its acronym English: «Base Erosion and Profit Shifting»).
Spain is having an active participation in various working groups created within the framework of the BEPS initiative for the study of the 15 lines of action which incorporates this project. While the final results of the different working groups should be made public during 2015, in 2014 will have published reports on 7 of 15 actions BEPS, which have been shown the possible implementation of certain measures designed to reduce the effects of the abusive international tax planning.
These measures should highlight the recent addition in the law 27/2014, of 27 November, the corporation tax of specific rules for combat use by taxpayers of hybrid instruments. This law 27/2014 continues to collect in its articles other standards that enable international tax planning to react and that were introduced in previous reforms: not deducting financial expenses from loans granted by commercial entities and for the acquisition of shares in the capital of other entities of the group or the non-deduction of impairments of value of shares in the capital as well as losses obtained by permanent establishments.
Along the same lines it is working in the field of the European Union. In this sense, highlights recent changes to the parent-subsidiary directive (directive 2011/96/EU, of the Council of 30 November 2011, parent and subsidiary companies of different Member States societies) for the incorporation of an anti-abuse clause specific to where the profits distributed by the subsidiary are deductible expense for such a subsidiary in origin (Directive 86/2014/EU) as well as a clause anti-abuse general schema only seeking a tax advantage and Therefore, do not respond to valid commercial reasons reflecting the economic activity (121-2015-EU directive).
In this environment, the Agency tax, with the impulse of the Office national of taxation international, will boost the examination of them main areas of risk detected that can be addressed with the regulations currently in force.
In relation to the areas of risk, will be given a preferential attention to: - Control of operations carried out by taxpayers with fiscal residence in Spain as instruments or hybrid structures, or other instruments of aggressive tax planning, for evading or lower taxes in Spain. Also be analysed especially cases in which gets shown the double use of losses or expenses or the generation of losses through transmission of intragroup values.
-Control of the operations of leveraged acquisitions, mainly when is accredited that operation has as main purpose to generate financial expenses.
-Control of transactions with territories of advantageous taxation, particularly in relation to the verification of the taxation of transactions with persons or entities resident in tax havens to ensure they conform to the limitations and special rules laid down by our tax legislation. The same will happen with the actions of control over persons or entities located in a fictional manner their fiscal residence in such jurisdictions for the purpose of evading the payment of taxes in Spain.
-Control over those payments abroad of special relevance or operations of greater complexity that may apply measures anti-abuse envisaged in domestic legislation or bilateral agreements to ensure proper taxation in Spain of revenues, with special attention to the payments of dividends and royalties of community destination, and structures involving «conduit companies» (companies filed to obtain the benefits of a Convention).
-Development of actions aimed at the detection of permanent establishments located in Spain for those taxpayers who are taxed as non-residents without a permanent establishment, especially within the framework of multinational groups with a presence in Spain.
-Reinforcement of the actions related to the verification of economic activities developed in Spain by non-residents, in order to verify its correct taxation, paying also attention to situations of transit of residence.
-Control, price transfer, complex corporate restructuring operations, intra-group services provided or received and intangible operations relevant. We will especially analyze the correct application of the method of the transactional net margin in certain sectors.
-Preparation, within the framework of international cooperation, of performances by simultaneous verification or multilateral controls (actions coordinated with various countries in order to exchange information with tax significance) in those cases in which the limitations of strictly national actions warrant an acting together with other countries.
Will continue developing is performances of instruction and resolution of agreements previous of valuation of operations between people and entities linked, that can be requested by them taxpayers and admitted by the Administration, as instrument of prevention of the fraud, increase of the security legal and reduction of litigation future.
4. digital economy: the development of new technologies of information and communications and the increasing globalization of the economy have meant that communication between the various agents of economic activity occurs in real time, so any offeror offers to potential customers their goods or services through the web , and any applicant can acquire such goods or services with a single click on the computer. The use of it technology has changed the form of relationship between buyer and seller and, by ende, has of change the performance of control of the Administration tax.
In this context, it agency tax has of do facing new forms of fraud since it relocation allowed by the network enables the existence of activities total or partially submerged along with others that, low appearance foreign, are actually companies Spanish that used Internet for trying to circumvent their obligations tax.
In this scope, will continue research activities aimed at the analysis of the operational management of business associated with activities carried out through the network and to the determination of fiscal risk patterns that should be subject to control.
In the framework of these research activities and determination of risk profiles, will develop actions aimed at checking of the taxation of businesses that operate across the network.
Therefore intends to undertake the following actions: to) uptake of the information available on the Internet with the essential objective of proceeding to carry out planning and systematization of the same, with a view to their exploitation and analysis for subsequent incorporation into the databases of the tax administration.
(b) uptake of evidence of success of the pages of e-commerce, through the information offered by companies specialized in analysis and evaluation of web pages and available on social networks.
(c) using social network analysis techniques, will analyse the commercial transactions between different economic agents in order to identify those behavior patterns that correspond to fraudsters activities (wefts carousel, using proxies etc). Once identified patterns of fraud, will be used for checking both the selection.
In short, the areas of priority attention for 2015 are as follows: to) capture and exploitation of the available information on the Internet that allows to discover hidden activities or goods subject to illicit trade.
(b) performances of control on those manufacturers or providers of services that marketed their goods or services through Internet to ensure the adequate taxation in Spain of them incomes generated in the activity economic.
5 provision of high value: in 2015 the professional activities will continue to be subject to special monitoring using traditional information sources of the tax administration, as well as information that can be obtained from administrative or private records and information requirements to end-customers.
Of equal way, will continue the analysis and selection of taxpayers starting from signs external of wealth in them cases in which such signs not are chords with his history of statements of income or heritage pre-existing.
In line with the above, the following controls will be intensified: to) obtain information on personal services of high value in administrative or private records, or information requirements to end-customers.
(b) expense control declared that guarantee that deductible are only related to economic activity and detection of income not reported through the use of new sources of information and analysis of external signs of wealth.
(c) inappropriate use of legal persons which channelled incomes of individuals with the sole purpose of reducing the taxation of the individual by the difference of types or incorporating personal expenses not related to the activity.
6. organized in frames of VAT fraud: combating organised fraud has been a priority of the tax agency since its inception. Therefore, they will continue to control actions in the frames of the value added tax fraud. Regarding the organised structures of fraud, it will especially to detection and regularization of those fraudulent operations to hinder the requirement of tax responsibilities to the owners of the companies.
In particular, the following operations shall be subject to special monitoring or collectives:-Control aimed at preventing the emergence of patterns of fraud of the value added tax on intra-Community transactions with a strategy aimed at screening these patterns using the procedures laid down in Community legislation and that it will develop through the actions of research and preventive of the register of intra-Community operators control and , in his case, the early prosecution of the records.
-Control over fiscal deposits and deposits other than Customs officers to prevent the use of these schemes for tax avoidance purposes. In particular, the periodic information will be analyzed to supply by holders of settlements concerning the impact of excise fees.
-Detection of organized schemes of fraud through which the massive acquisition occurs and symbolic prices of companies that fall or are going to be important tax contingencies, by unlocateable persons, in order to facilitate the circumvention of the tax responsibilities of all kinds which had been incurred by previous holders of these societies.
-Early detection of societies aimed at the introduction of goods into the customs territory of the Customs Union by reducing payable taxes at the time of import.
7 control over operations, juridico-tributarios, required tax regimes and specific sectors: together with the areas of priority control pointed out previously, there are certain subjects, sectors or tax regimes on which the tax agency has developed control performances in previous years that should be kept.
The priority areas of action are as follows: to) taxpayers who carry out economic activities:-detection of emitters of irregular bills aimed at reducing the taxation of such bills receiver, paying special attention to the improper use of the system of modules for this purpose.
-Alleged of division artificial of the activity to get the maintenance in the regime of modules.
(b) analysis of risks specific in the control of large companies, to enhance performances that can influence in contributing welcomed to the new regime of deferral of the quotas of VAT to the import or to the new regime of taxation consolidated of groups tax.
(c) intensification of actions on those economic sectors which, not having been especially affected by the decline in activity occurred during the years of economic crisis, to continue submitting tax declarations inconsistent with evidence that shows levels of billing or relevant economic capacity.
(d) intensification of the actions of control of foundations and entities without spirit of profit in order to avoid cases of misuse of the special tax regime. In this framework, is will be paid special attention to the information that can be sent by them entities public that exercise functions of patronage on them cited foundations.
(e) actions of verification of the VAT supported included as deductible both by them subject passive that choose by the regime of VAT of box as by those others that made acquisitions to those that are in said regime.
(f) control of both on the origin of the tax credit to be applied in future periods of his generation who have been declared by the taxpayers, the carryforwards or pending application deductions, declared in the framework of the regulation provided for in the law 27/2014, of 27 November, the tax on companies and in line with provisions of the tenth additional provision.
(g) actions to detect cases of forced relocation tax that they can produce situations of desimposicion between the common territory and the provincial territories.
(h) control of operations of corporate reorganization under the special regime provided for in Chapter VIII of title VII of text consolidated from the law of the tax, in order to check compliance with the legally established requirements for such a regime.
(i) intensification of the checking actions carried out on the applications for refund of the VAT borne within the territory of application of the tax by businessmen or professionals not established in the same.
(j) strengthening of procedures for the revocation of the NIF using information derived from the campaign for inclusion in the system of mandatory electronic notifications.
(k) actions of control of taxation of grants received by taxpayers.
(l) development of controls for the realization of anticipated payments of deductions of large family and disability of descendants and ascendants.
(m) urge and streamlining of control applications for refund of the tax on the income of physical persons through the consolidation of the system online, called verify.
n) pay attention to breaches of an obligation of presentation of self-assessments monthly or quarterly to systematically exploiting the information of third parties that make clear an economic activity.
(or) performances of follow-up of the implementation of the presentation of certain self-assessments and declarations informative of nature tax by media telematic.
(p) in the control of periodic obligations, performances in the electronic office for communication of incidences to taxpayers and to the correction boost for its part also electronically.
8 control of products subject to excise duty: in this area, the following controls will be strengthened: 1. in relation to the excise will continue with performances and traditional controls for the verification of the correct performance of tax obligations arising from these taxes, with special emphasis on verification of compliance with the formal tax obligations.
2. in addition, the scope of the excise will pay special attention to the specific control activities and factories, tax deposits and stores, developed by the intervention of the special taxes of manufacturing.
3. in relation to the products covered in an electronic administrative document circulating, is will boost verification of compliance with the obligations imposed by regulation the consignor of the electronic administrative document as well as the recipient of the product.
4. control of compliance with tax obligations substantive of forced tax subject to the tax on hydrocarbons in relation to the supply and consumption of natural gas.
5. verification of the fulfilment of tax obligations of taxpayers of the tax on electricity in the framework of the new configuration of this tax, after the amendments introduced by law 28/2014 November 27.
6. control of the required tax beneficiaries of the reduction of the tax base for the purpose of determining the taxable base in the tax on electricity to certain industrial activities since January 1, 2015.
7. control of compliance with tax obligations approved establishments, as well as other conditions required for the development of its activity, with revocation of authorisations in case of default.
8 verification of compliance with tax obligations arising from the special tax on coal, in particular the assumptions of non-attachment and exemption provided for legally.
9. control of environmental taxes.
In regards to the greenhouse fluorinated gas tax, the following actions will take place: 1. checking the correct regularization of stocks and correlative autoliquidación all those forced tax having been authorized by management offices as resellers, subsequently, have been low in the Territorial tax registration on the fluorinated greenhouse gas.
2. control of the fulfilment of the requirements legal and according to the rules established for beneficiaries of exemption in this tax, with special emphasis on the beneficiaries of exemption by incorporation into equipment or new equipment and the beneficiaries of the exemption by shipping or use outside the territorial scope of application of the tax.
3. checking of inventories accounted for in the holdings records to which refers article 4 and the third transitional provision of the Royal Decree 1042 / 2013, December 27, to the extent that this registration is a necessary instrument for further checks, and, in the event of non-compliance, the imposition of the corresponding sanctions provided for in article 200 of the law 58/2003 General tax.
It will be driven, also the verification of the fulfilment of tax obligations arising from taxes on the production of spent nuclear fuel and radioactive waste from nuclear power generation and storage of spent nuclear fuel and radioactive waste in centralized facilities, with special emphasis on verification of compliance with the formal obligations of these taxes.
As regards tax value of the production of the energy power, in order to detect non-declared or incorrectly declared taxable will be the intersection of the data declared by natural or legal persons that satisfy amounts to taxpayers of the tax on the value of the production of the electric power in respect of production and incorporation into the mains (Declaration 591/583).
10 customs control: in this field, will intensify the following controls: to) Control in customs enclosures.
The EU regulations the payment of import duties by the Customs authorities from the presentation of a statement by the operator, on which customs can perform the necessary checks to ensure that the amount of the duty conforms to the regulations. Thus, customs enclosure control actions are directed to avoid irregular activities organized for the reduction or elimination of taxation and allow operators to adjust their performance in those cases in which errors can concur in making their statements, all resulting in a reduction of customs fraud.
Similarly, the introduction of goods from third countries, together with the obligation of payment of import duties, is subject to other conditions associated with the safety and protection of citizens and who have increasing importance in customs activity in the countries of our socio-economic environment, in which there is a progressive reduction of tariffs payable but a higher demand in terms of the conditions that must comply with the goods so that they can be imported, avoiding potentially dangerous to the health of consumers or environmental circumstances.
Customs exemption controls play, therefore a key to avoid role the entry of goods that may involve risks to citizens and, therefore, during 2015, should be included among others, the following actions:-reinforcement of the actions of control of the import and export of goods subject to additional controls, when not to specific prohibitions, such as food medicines, radioactive material, products, or waste dangerous, precursors of narcotic drugs, material defence and dual-use, counterfeit goods, species of the wildlife endangered species covered by the CITES Convention, etc.
To this end, risk analysis techniques will be used and will be carried out physical examinations of goods or by scanners.
-Control of cash movements by travelers to detect amounts not exceeding those authorized, both in order to prevent tax fraud and money laundering, or declared as to ensure compliance with the limitations on the use of cash introduced by law 7/2012.
-Special monitoring of the use of fiscal and customs franchises both in relation to goods carried by travellers as in shipments between individuals carried out by post or through courier companies. In this area will be special emphasis on the goods with higher levels of taxation, tobacco and alcoholic beverages, crossing the land borders.
(b) integrated actions of control over products linked to a customs warehouse or a reservoir other than the customs, by tracking the movements of goods in approved establishments. Also, will strengthen control of the obligations that are incumbent upon the owners of establishments, revoking authorisations in case of non-compliance.
(c) actions of verification and reassessment of the fulfilment of the conditions of access to the status of authorized economic operator (OAS) or simplified declaration procedures.
We will continue with the verification of the maintenance of requirements already laid down in Community rules to enjoy the status of authorized economic operator or for the application of simplified declaration procedures.
The review will reach the requirements of financial solvency, compliance history, management of business records and transportation and security laid down in the Community provisions.
(d) further to the import controls.
Once brought goods into Community territory, controls will be aimed at verifying the origin, tariff classification and customs value declared on the occasion of the importation of goods, in order to prevent the circumvention of rights tariff, rights, anti-dumping or the tax on the value added to the applicable import, with special incidence in the offices to free circulation of goods for delivery in another Member State and in the frames of organised fraud. The actions of control with indirect representatives of importers will be strengthened, in this context.
Note that the value added tax reform provides a new system of VAT due on importation operations, income so that importers that have a settlement period that coincides with the calendar month may choose to make the income of the fee paid by VAT import, through their inclusion in the statement-settlement of VAT corresponding to the period in which received the document stating such liquidation which will prevent the financial effect of admission of the quotas in the public Treasury to the obligors. This enabling legislation will require the strengthening of verification actions aimed at ensuring the correct taxation in the field of indirect taxation of import operations.
11. Prevention and repression of the smuggling, drug trafficking and bleaching of capital: in 2015 the Agency tax will continue with its work of prevention and repression of the smuggling, the drug trafficking and the bleaching of capitals from of such illicit with the objective not only of discover e intercept them goods but mainly of dismantle logistics and financially them networks organized dedicated to these shops illicit. Among others, is will develop them following performances:-reinforcement of the surveillance of the space air Spanish, them waters jurisdictional and them enclosures customs, making performances of research with technical of police judicial, of analysis of risk and enhancing the exchange of information and the collaboration international.
-Controls designed to detect products and substances not listed that can be used as drugs (the so-called ' legal highs'), drug precursors, drugs not approved, doping products or other uses, with serious risk to health, as well as to identify the organizations responsible for such illicit trade.
-Promotion of actions for the detection of tobacco smuggling. The combination of certain factors in the context economic and social has caused an increase of the smuggling of tobacco in general and of them cigarettes in particular that has so-called a relevant diversion of income tax. By this, is will boost them controls through the constant evaluation and control of them main sectors involved: transportation, distribution retail, travelers, shipping postal, deposits tax or trade electronic. In addition to the traditional controls, one of the main objectives will continue to be the monitoring of the evolution of the illicit trade in the tobacco products in order to detect new techniques of production and introduction into our territory.
-Reinforcement of controls on customs premises port, land and air, in particular in the transport of passengers and goods from areas of lower taxation, through the use of risk analysis techniques, or the use of non-intrusive inspection for the detection of contraband merchandise, or incorrectly declared, by means of scanners of containers, vehicles or packages.
II. Control of fraud in revenue phase the strategy for the fight against fraud in the revenue phase should incorporate all actions aimed at achieving the effective recovery of debts of public law earrings, anyone who is his origin.
This control activity has proven to be a useful tool for the achievement of the results of the tax agency in recent years, so during 2015 will continue the lines of action already implemented in other exercises.
The control of fraud in this phase will be aimed at empowering the following actions and mechanisms of prevention and control: to) Control of the use of the figure of the postponement or Division of debts, ensuring its application in the cases provided for by law and legal.
((b) detection of cases of responsibility for debts outstanding, both in cases of solidarity and subsidiarity and especially in those collected in the articles 42.1. b). ((43.1. a) and 43.1. b) of the General tax law, developing software tools that help your selection.
In particular, is investigated them cases of greater complexity evidentiary putting for this all them media to the scope to the object of prevent the unpaid of the debts by which should answer them third that incurred in the so-called legal of that is try. All this without prejudice to bring criminal or civil legal actions that get rebuke this type of behavior defraudatorias and often compete with large equity clearing operations.
(c) intensification and facilitation of the management of the debt affected by processes bankruptcy. Whenever possible, is will boost the viability of companies, using all the legally foreseen ways allowing the tax agency to recover the maximum unpaid credit.
(d) finalization of the neutral point for performances of revenue management between the tax agency, the autonomous communities and local authorities. The additional fourth provision of law 25/2013, of 27 December, momentum of the e-invoice and creation of the ledger of bills in the Public Sector, provides that the tax agency will create and manage the computing platform in which exchanges of information that allow the practice of revenue of the organs of the Agency management actions shall be made the autonomous communities and local entities, as well as the Treasury General of the Social security that are directed against payments of public administrations. The implementation of this platform will assume, in addition to the fulfillment of the mandate contained in the aforementioned law, the intensification of actions of embargo with respect to those debtors that may, in turn, be creditors of the public administrations.
(e) promotion of the number of criminal actions by the alleged Commission of offences punishable insolvency, in order to combat these defraudatorias with an undoubted impact behavior and limit the emergence of similar behavior in the future.
(f) intensification of the coordination with other areas settlement, management, customs or inspectors, to detect advance the fraud collection, using them mechanisms legal planned for alleged of presumption of unpaid: measures of assurance heritage of the debt discovered and derivations of responsibility.
(g) streamlining of times of the debt management in phase of embargo, which anticipate outcomes and to prevent unnecessary delays in the procedure, particularly those related to the validity of appeals that dilate the firmness of the liquidations.
(h) continued on the controls over the possible activity of debtors who have been proven to insolvent in order to detect possible clearance certificates which have arisen, as well as the direct or indirect participation of such debtors failed in new companies.
III. collaboration between it agency tax and them administrations tax of them communities autonomous. with regard to them communities autonomous of regime common and cities with statute of autonomy (in forward, communities autonomous), the collaboration between it agency tax and them administrations tax autonomic is essential for the proper control of them tributes transferred, are managed by the Agency tax or by them communities autonomous by delegation of the State.
The law 22 / 2009, of 18 of December, by which is regulates the system of funding of them communities autonomous of regime common and cities with statute of autonomy and is modify certain standards tax, yields to them communities autonomous the performance total or partial in its territory of a series of tributes State, and delegates the competition for the management of a part of those tributes-assumed by them communities autonomous-specifically the management of them taxes on Heritage, successions and donations, conveyances and documented legal acts and certain taxes on the game.
The Act enshrined as essential principle the collaboration between the tax administrations of the State and the autonomous communities, in particular, the promotion and development of exchanges of information and the coordinated planning of the actions of control over the transferred taxes.
According to this law, the Higher Council for the direction and coordination of the tax management - and the corresponding territorial councils at the level of each community, is the College for the coordination of the management of taxes disclosed comprising representatives of the tax administration of the State and the autonomous communities to which are attributed, among others , functions specify standard criteria and common procedures for the exchange of information and remember programs guidelines and basic lines of execution control on transferred taxes.
The tax agency, within the framework of the agreements adopted in the bosom of the Higher Council and the territorial councils for the direction and coordination of the tax management, will enhance exchanges of information with significant tax between the tax administrations of the State and the autonomous communities in order to increase the efficiency of the tax administration, improving assistance to taxpayers and uniquely, to enhance the fight against tax evasion and the underground economy.
Thus, they will continue exchanges of information on the most relevant census data of the required tax through the shared single census, consolidated database of census information obtained by regional and state tax administrations.
Is will promote also the transmission periodic to the Agency tax of the information contained in statements tax corresponding to tributes transferred managed by them communities, as the tax on transmissions heritage and acts legal documented, the tax on successions and donations and, them tributes State on the game managed by them communities autonomous by delegation of the State, since such information puts of relief the existence of others possible made taxable especially in the tax on the income of the physical persons, corporation tax and wealth tax.
From the 1 of January of 2015 the communities autonomous must supply of form periodic by via electronic to the Agency State of Administration tax information of them families numerous and of them degrees of disability, through the model 990. This information is required for processing of the prepayments of deductions for families and degrees of disability referred to in article 81 bis of law 35/2006, of 28 November, of the tax on the income of the physical people, according to the amendment of the Law 26/2014 November 27.
For its part, the tax agency will continue to provide regional tax administrations access to the transferred tax information that may be necessary for their proper tax management.
In addition to these general exchanges of information, the specific exchanges of information about certain facts, operations, securities, assets or incomes with tax significance which are relevant to the tax administration of any of the administrations, especially for the fight against fraud will be strengthened.
The transmission by the autonomous communities of information about the actual transmission of goods and rights values in conveyances and documented legal acts tax and tax on inheritance and donations that have been checked by the regional tax authorities in the course of control procedures, given the impact of this value in taxes on the income of physical persons and companies managed by the tax agency will be encouraged.
In the same way, is will boost submitting information by the autonomous communities on the Constitution of annuities, operations of dissolution of companies and reduction of the share capital with allocation of assets or rights of society to its partners, loans between individuals and budgetary payments before implementation, for the purpose of proceeding to the embargo of the corresponding right to credit should the creditor keep debts outstanding with the tax agency.
For its part, the tax agency will facilitate to the autonomous communities specific information about transfers of assets to companies which do not involve capital increase and contained no documented in deed.
Finally, in terms of exchange of information, will continue promoting cooperation between the tax administration and the autonomous administrations in the transmission of the information obtained in the control procedures developed by each one of them that is relevant to the taxation by other tax figures managed by other administration.
Coordinated planning and collaboration in the selection of taxpayers who will be subject to actions of control will be another area of focus. In this field, include: 1. global Control of the deductions on the regional section of the tax on the income of physical persons, approved by the different autonomous communities, especially based on the information provided by these communities.
Also be used intensively the information sent by the autonomous communities in the field of disability and large family for control of taxation in the tax on the income of physical persons.
2. tax corresponding to non-prescribed exercises heritage and its relationship to inheritance and gift tax, by the crossing of information on the ownership of property and rights, including those located abroad, and the identification of taxpayers not reporting of this tax that are required to file statement.
3 real estate significant operations in order to determine their tax value added tax or, Alternatively, by the concept of "Capital transfer» property transfer and stamp tax.
4 corporate operations most relevant declared exempt from tax on property transfer and stamp for hosting the special tax scheme for Chapter VIII of title VII of the text revised from the law of the tax.
5 compliance with requirements to enjoy certain tax benefits in the tax on inheritance and donations, through the verification of the main source of income.
6. compliance with the requirements for the application of the taxation of cooperatives.
7 homes declared and its modifications.
Finally, with regards to the communities of foral regime, both the economic agreement with the autonomous community of the Basque country (approved by law 12/2002, of 23 May) and the economic agreement between the State and the region of Navarre (approved by law 28/1990, of 26 December), include among its essential principles of coordination and collaboration between such communities and the State in the implementation of their respective tax regimes.
It line fundamental of collaboration between the State and it community Foral of Navarra and them councils deputations of the country Basque will come constituted by the exchange of the information necessary for facilitate to them contributing the compliance of their obligations tax and fight against the fraud fiscal, especially that that aims to take advantage of is of them differences regulatory in them different territories or of the existence of administrations tax different , using formulas of offshoring or planning tax abusive.
Madrid, 9 March 2015.-the Director General of the Agencia Tributaria, Santiago Menéndez.
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