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Resolution Of 9 March 2015, Of The General Direction Of The State Tax Administration Agency, Which Approved The General Guidelines Of The Annual Plan Of Tax And Customs Control Of 2015.

Original Language Title: Resolución de 9 de marzo de 2015, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se aprueban las directrices generales del Plan Anual de Control Tributario y Aduanero de 2015.

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In a context of economic recovery, the State Administration of Tax Administration (hereinafter the Tax Office), as an administrative organization entrusted with the effective implementation of the tax system State and customs, it plays an important role in contributing to the consolidation of public accounts, and in achieving public resources with which to finance public services.

Tax fraud generates mistrust among citizens, distorts competition and the smooth functioning of economic activity. For this reason, prevention and the fight against tax fraud are key strategic objectives of the Tax Agency.

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 2015 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. Tax on 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 2015 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, facilitates the detection of tax risks and the optimal selection of the tax authorities to be checked.

In 2015, actions aimed at promoting an efficient distribution of fiscal risks between the various control bodies and procedures will continue, advancing the design of joint control actions between the Tax and Financial Inspection and Tax Inspectorate bodies to act in those areas of control that may require the implementation of successive extensive and intensive control procedures.

In 2015 the Tax Agency will focus its attention on the following sectors or typologies of fraud:

1. Black economy:

The black economy includes activities that are deliberately hidden from the authorities in order to avoid both the payment of taxes and social security contributions and the fulfillment of labor regulations. These activities represent a serious erosion of public revenues, as well as unfair competition and a disincentive towards citizens and businesses that fulfil their obligations.

The Tax Agency will maintain in 2015 the implementation of a coordinated strategy to combat the black economy, in order to reinforce the actions of prevention and control that are consistent in obtaining information that 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.

In this sense, the actions developed by the Tax Agency throughout 2014 have revealed the existence, in certain businesses, of specific IT tools for the concealment of sales and Accounting manipulation (commonly known as "dual-use software") that allows the alteration of accounting books as a step prior to the distortion of tax returns. These behaviors are particularly serious, as they demonstrate the express and deliberate willingness to defraud the public treasury by underselling sales in relation to actual levels of turnover. In addition, they constitute a serious disturbance to the general conditions of competition.

For this reason, in 2015, action against the submerged economy will be carried out through the enhancement of the interventions made through personnel in the headquarters where the economic activity of the tax authorities is carried out, to the object of detect and regularise these situations.

Likewise, and to ensure greater effectiveness of the inspector action, coordinated nationwide targeted actions will be planned to combat fraudulent activities related to dual-use software. supplement with actions aimed at carrying out conventional inspection checks and carry out formal verifications in certain sectors, thus contributing to the creation of awareness among those forced from the need to dispose of these practices. These actions will be carried out in particular in economic sectors that direct sales to final consumers, due to the higher contrast difficulties that these activities have traditionally had.

In-person actions aimed at the analysis of billing and means of payment shall be maintained in order to verify the effectiveness of compliance with the limitation of cash payments set out in Law 7/2012.

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, in the following areas:

-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.

-Execution 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 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. These actions will be analyzed, both the tax returns presented by the taxpayers and the information statements presented by the financial institutions and other tax authorities, and the information that specifically obtained by the National Fraud Investigation Office in the execution of the National Plan of Information Captation.

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 services in the service sector focused on the discovery of hidden activities and rents 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 tax obligations that make final sales to the public to combat irregular practices that use concealment techniques and those that Some of the substantial anomalies provided for in the General Tax Law.

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

(c) Control of import and sales activities of imported products in order to detect undeclared domestic sales or the underestimation of the import or domestic sales values subsequent to the (i) import, analysing the actual margins of the activity under the new system of VAT return on imports.

2. Research on heritage abroad:

The concealment of foreign assets, opaque to the tax administration, especially in non-collaborative territories or with normative elements that hinder the effective exchange of information, is a practice that It is an important issue of public revenue, while at the same time making it difficult to detect illicit conduct, beyond mere tax fraud.

At present, the Spanish authorities are actively working towards the eradication of this type of behaviour, both through the application of new regulatory elements, and through the promotion of coordinated action by the Spanish authorities. improvement of the exchange of information, within the framework of international bodies.

In relation to the normative initiatives, the measures to combat fraud adopted in recent years and, in particular, those that incorporated Law 7/2012, of October 29, of modification of the tax regulations and In the case of the financial regulation, the budgetary authority has a considerable improvement in the regulatory elements available to the tax authorities. In the case of fraud prevention and fraud, the tax authorities have a considerable improvement in the regulatory elements available to the tax authorities. to increase their effectiveness in the fight against tax fraud.

Among these new elements should be highlighted the important volume of information currently available to the AEAT through the Model 720 "Information Statement on Goods and Rights Located Abroad".

In relation to international collaboration, we have to review the great progress made under the G20 and developed primarily by the OECD and the Global Forum on Transparency and Information Exchange. Tax, in relation to the improvement of international information exchange standards.

The European Union has approved the amendment of Directive 2011/16 on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC, laying down the obligation to adopt by all Member States. Member States the Common Reporting Standard (CRS) as an automatic exchange of information at the level of the European Union.

The signing of the Multilateral Agreement between Competent Authorities on Automatic Exchange of Financial Accounts Information can also be highlighted on 29 October 2014. This Agreement was signed by Spain, together with more than 50 tax jurisdictions, assuming the commitment to take the necessary actions to ensure the rapid implementation of the Common Information Standard (CRS).

Also, throughout 2014 Spain has actively worked on the approval of the necessary regulatory and technical measures to ensure the implementation 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 the Tax Compliance of Foreign Accounts (FATCA, in its English initials: "Foreign Accounts Tax Compliance Act") made in Madrid on May 14, 2013. This agreement will allow the beginning of the automatic exchange of financial account information with the United States of America in 2015.

All of 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 delocalized taxpayers. Hidden assets to Finance.

According to the above, in 2015 the Tax Agency will enhance its research actions on unlocalized wealth. In particular, the following action lines will be promoted:

-Development of the necessary work to facilitate compliance with international commitments and implementation in the shortest possible time of the exchange of financial accounts through the Common Standard of Information.

-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.

-Exploitation of information derived from the National Information Captation Plan, coordinated by the National Fraud Investigation Office on consumer credit/debit cards issued by the National Fraud Office. open accounts outside of non-resident financial institutions.

-Research of taxpayers in respect of which, not having presented the model 720 of the information declaration on goods and rights located abroad, there are indications that they are hiding goods to the Tax administration.

-Research of taxpayers who, having presented the model 720 of the information declaration on goods and rights located abroad, there are indications that show the lack of consistency of the goods and rights included in that statement with the other available information relating to their tax or estate status, as well as having failed to comply with the rules regarding the correct presentation of the model.

All these actions will be directed towards the detection of goods, hidden rights and non-declared income in order to regularise the tax situation of the tax payers in this type of fraudulent actions.

3. International tax planning:

The fight against the use of international tax planning structures that allow to reduce the tax bases in those territories in which the generation of value is produced, as well as the diversion of benefits to Low-taxation territories are currently a priority on the international agenda, through the impetus of the G20 and the efforts developed by the OECD in the framework of the project on "Erosion of Taxable Bases and Profit Deviation" (BEPS, in its English acronym: "Base Erosion and Profit Shifting").

Spain is having an active participation in the different working groups created in the framework of the BEPS initiative for the study of the 15 lines of action that incorporates this project. While the final results of the various working groups will have to be made public during 2015, reports have already been published in 2014 on 7 of the 15 BEPS actions, which have highlighted the possible implementation of certain measures aimed at reducing the effects of abusive international tax planning.

Among these measures is the recent incorporation into Law 27/2014 of 27 November of the Tax on Companies of specific rules to fight against the use of hybrid instruments by taxpayers. This Law 27/2014 continues to collect in its articulated other rules that allow to react to the international tax planning and that were introduced in previous reforms: the non-deduction of financial expenses derived from loans granted by entities of the trade group and intended for the acquisition of holdings in the capital of other entities of the said group or the non-deduction of the impairment of the value of holdings in the capital as well as losses obtained by permanent establishments.

On the same line you are working within the scope of the European Union. In this respect, the recent amendments to the Matriz-Filial Directive (Council Directive 2011 /96/EU of 30 November 2011 on parent companies and subsidiaries of different Member States) for the incorporation of the a specific anti-abuse clause if the profits distributed by the subsidiary are deductible expenditure for that subsidiary at source (Directive 2014 /86/EU) as well as a general anti-abuse clause for schemes seeking only a tax advantage and, Therefore, they do not respond to valid commercial reasons reflecting economic activity (Directive 2015 /121/EU).

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 relation to the areas of risk, preference will be given to:

-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.

-Control of the acquisition of holdings with leverage, primarily where it is established that the main purpose of the transaction is to generate financial expenses.

-Control of transactions carried out with territories of advantageous taxation, 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 special rules and limitations laid down in our tax rules. The same shall apply to control actions on persons or entities that are fictitious in their tax residence in those jurisdictions for the purpose of circumventing the payment of taxes in Spain.

-Control over those payments to the outside of special relevance or operations of greater complexity to which anti-abuse measures referred to in domestic legislation or in bilateral agreements are applied for to ensure adequate taxation in Spain of income, with particular regard to payments for dividends and canyons of Community origin, and to the structures in which "conduit companies" are involved (companies involved in obtaining 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 permanent establishment, especially in the context of groups Multinational companies with presence in Spain.

-Strengthening of the actions related to the verification of economic 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.

-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.

-Realization, in the framework of international cooperation, of simultaneous verification actions or multilateral controls (coordinated actions with several countries in order to exchange information with transcendence (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 for preventing fraud, increasing legal certainty and reducing future litigation.

4. Digital economy:

The development of new information and communications technologies and the growing globalization of the economy have meant that communication between the various agents of economic activity takes place in time. real, so that any bidders make available to their potential customers their goods or services through the web, and any plaintiff can acquire such goods or services with a single click on the computer. The use of technology has changed the form of relationship between buyer and seller and, therefore, has to change the control action of the Tax Administration.

In this context, the tax office has to deal with new forms of fraud, since the relocation allowed by the network allows the existence of activities totally or partially submerged together with others which, under Foreign appearance, are actually Spanish companies that use the Internet to try to avoid their tax obligations.

In this field of action, research activities aimed at analyzing the business management operations associated with activities carried out through the network and the determination of risk patterns will continue. tax to be checked.

In the framework of these research and risk profiling activities, actions will be developed to check the taxation of businesses operating through the network.

This is why the following actions are intended:

(a) Captation of the information available on the Internet with the essential objective of carrying out a management and systematization of the same, in view of its exploitation and analysis for its subsequent incorporation to the bases of Tax Administration data.

b) Captation of successful signs of e-commerce pages, through the information provided by companies specializing in the analysis and evaluation of web pages and the information available on social networks.

c) Using social media analysis techniques, we will analyze the commercial operations performed among the various economic agents with the objective of identifying those patterns of behavior that are correspond to defrauding activities (carousel plots, use of front lines etc). Once the fraud patterns are identified, they will be used for both the selection and the check.

In short, priority focus areas during 2015 will be the following:

(a) Captation and exploitation of information available on the Internet that permits the discovery of hidden activities or goods subject to illicit trade.

(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.

5. Provision of high value services:

In 2015, professional activities will continue to be the subject of special monitoring by using the traditional sources of information of the tax office, as well as the information that can be obtained from administrative or private records and requirements for information to end customers.

Similarly, the analysis and selection of taxpayers will continue from external signs of wealth in cases where such signs are not in line with their history of income or equity statements. pre-existing.

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

a) Obtaining information about the provision of high value personal services in records, administrative or private, or for 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 plots:

The fight against organized fraud has been a priority of the Tax Agency since its creation. This is why the control actions in the value added tax fraud schemes will continue. With regard to organised fraud structures, the detection and regularisation of fraudulent operations aimed at making it more difficult to demand tax liabilities from the holders of companies will be particularly addressed.

In particular, the following operations or collectives will be specifically monitored:

-Control aimed at preventing the occurrence of Value Added Tax fraud schemes in intra-Community operations with an early detection strategy for such frames using the procedures provided for in Community legislation and which shall be carried out by means of the conduct of investigations and preventive checks carried out by the Register of Intra-Community Operators and, where appropriate, the early judicialisation of cases.

-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.

-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.

-Early detection of companies oriented to the introduction of goods into the customs territory of the Customs Union by reducing the charges payable on the occasion of importation.

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) Taxpayers who develop economic activities:

-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 the modules scheme for this purpose.

-Artificial division of the activity to achieve maintenance in the module regime.

b) Analysis of specific risks in the control of large enterprises, with a view to enhancing actions that may have an impact on contributors to the new regime for the deferral of VAT quotas on imports or on the new the consolidated taxation of tax groups.

(c) Intensification of action on those sectors of the economy which, having not been particularly affected by the fall in activity during the years of economic crisis, continue to present declarations. inconsistent taxes with indications that show relevant levels of billing or economic capacity.

d) Intensification of the control actions of foundations and non-profit entities in order to avoid alleged misuse of the special tax regime. In this context, particular attention shall be paid to information which may be forwarded by public entities carrying out patronage functions on the foundations.

e) Supported VAT verification acts included as deductible by both taxable persons who opt for the cash VAT regime and those who make acquisitions to those who are in such a scheme.

(f) Control both on the origin of the tax credits to be applied in subsequent years to those of their generation which have been declared by the taxpayer, 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.

(g) Actions aimed at detecting cases of relocation of tax authorities that may lead to situations of non-taxation between common territory and the foral territories.

(h) Control of business reorganisation operations under the special scheme set out in Chapter VIII of Title VII of the recast of the Company Tax Act, in order to verify compliance with the legally established requirements for the enjoyment of such a scheme.

(i) Intensification 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.

j) Potentiation of NIF revocation procedures using information derived from the inclusion campaign in the System of Mandatory Electronic Notifications.

k) Tax control actuations of taxpayer-perceived grants.

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

m) Impuling and streamlining the control of the Income Tax refund requests of the Physical Persons by consolidating the online system, called Verifica.

n) Attention shall be paid to non-compliance with the obligation to submit monthly or quarterly self-financing by systematically exploiting third-party information that demonstrates an economic activity.

(o) follow-up to the implementation of the introduction of certain autoliquidations and information declarations of a tax nature by telematic means.

p) In the field of periodic obligation control, 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.

8. Control of Excise Products:

In this scope, the following controls are enhanced:

1. In the case of the Special Tax of Manufacture, the traditional actions and controls will continue for the verification of the correct compliance with the tax obligations arising from these taxes, with special effect on verification of compliance with the formal tax obligations.

2. Special attention will also be paid to the specific control of activities and factories, tax warehouses and warehouses, developed by the Intervention of the Special Taxes of the Manufacturing.

3. In relation to products which are covered by an electronic administrative document, verification of compliance with the obligations imposed on the consignor of the electronic administrative document shall be enhanced. as to the recipient of the products.

4. Control of the compliance with the substantive tax obligations of the tax obligations subject to the Hydrocarbon Tax in relation to supplies and self-consumption of natural gas.

5. Verification of compliance with the tax obligations of the taxpayers of the Electricity Tax in the context of the new configuration of this tax, following the amendments introduced by Law 28/2014 of 27 November.

6. Control of the tax authorities benefiting from the reduction of the tax base for the purposes of determining the liquidable basis in the Electricity Tax to certain industrial activities in force since 1 January 2015.

7. Control of compliance with the tax obligations of approved establishments, as well as of the other conditions required for the development of their activity, with the revocation of authorisations in the event of non-compliance.

8. Verification of compliance with the tax obligations arising from the Special Tax on Coal, in particular the legally provided non-subjection and exemption assumptions.

9. Control of environmental taxes.

With regard to the Greenhouse Fluorinated Gases Tax, the following actions will be developed:

1. Verification of the correct regularisation of stocks and the self-clearance of all those tax obliged who have been authorised by the managing offices as resellers, subsequently, have been discharged into the Territorial Register of the Tax on Greenhouse Gases.

2. Monitoring compliance with the legal and regulatory requirements laid down for beneficiaries of exemption in this tax, with special effect on the beneficiaries of exemption by incorporation into new equipment or equipment and the beneficiaries of exemption by dispatch or use outside the territorial scope of application of the tax.

3. Verification of the stocks taken into account in the stock records referred to in Article 4 and the third transitional provision of Royal Decree 1042/2013 of 27 December 2013, to the extent that this register is a the instrument necessary for further verification, and, in the event of non-compliance, the imposition of the corresponding penalty provided for in Article 200 of Law 58/2003, General Tax.

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 also be boosted. nuclear power and 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.

Regarding the Tax on the Value of Electrical Energy Production, with the objective of detecting non-declared or incorrectly declared taxable facts, the data declared by persons will be crossed natural or legal persons who satisfy amounts to the tax payers of the value of the production of electric power in production and incorporation into the electricity grid (Declaration 591/583).

10. Customs control:

In this scope, the following controls will be intensified:

a) Control in customs enclosures.

EU rules provide for the settlement of import duties by the customs authorities on the basis of the presentation of a declaration by the operator, on which the customs authorities may carry out the duties. checks necessary 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.

Controls in customs offices therefore play a key role in preventing the entry of goods that may pose risks to citizens and, therefore, during 2015, the following will be carried out, inter alia: Actions:

-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.

-Special monitoring of the use of customs and tax reliefs both in relation to goods carried by passengers and in consignments between private persons effected by postal or by means of undertakings messaging. 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) Checks and re-evaluation of compliance with conditions of access to the status of Authorized Economic Operator (OAS) or simplified declaration procedures.

It will continue with the verification of the maintenance of the requirements required in the Community regulations to enjoy the status of an Authorized Economic Operator or for the application of simplified declaration procedures.

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

d) Post-import controls.

Once the goods have been introduced into Community territory, the checks shall be carried out to verify the origin, tariff classification and customs value declared on the occasion of the importation of goods, with a view to to prevent the circumvention of customs duties, anti-dumping duties or the value added tax on imports, with a particular impact on the free circulation of goods for subsequent delivery in another Member State and in the plots of organized fraud. Control actions with the indirect representatives of importers shall be enhanced in this area.

It should be noted that the reform of the Value Added Tax provides for a new system of income from VAT due to the import operations, so that importers who have a liquidation period coincide with the calendar month, they may choose to make the entry of the quota settled by VAT import, by means of their inclusion in the declaration-settlement of VAT corresponding to the period in which they receive the document in which the liquidation, which will prevent those forced from the financial effect of the entry of the quotas into the Public Treasury. This regulatory enablement will require the reinforcement of the verification actions aimed at ensuring the correct taxation in the field of indirect taxation of import operations.

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

In 2015, 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:

-Strengthening of 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.

-Controls aimed at detecting products and non-catalogued substances which may be used as drugs (so-called "legal highs"), drug precursors, non-approved medicinal products, doping products or other uses, with a serious health risk, as well as to identify the organisations responsible for such illicit trafficking.

-Impacting performances for the detection of tobacco smuggling. The combination of certain factors in the economic and social context has led to an increase in the smuggling of tobacco in general and cigarettes in particular, which has led to significant tax revenue. Therefore, controls will be promoted through the constant evaluation and control of the main intervening sectors: transport, retail distribution, travellers, postal items, tax warehouses or electronic commerce. 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 tobacco products with the aim of detecting new production or introduction techniques in our territory.

-Strengthening of controls in the port, land and air customs offices, in particular in the transport of passengers and goods from areas of lower taxation, through the use of analysis 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.

II. Control of fraud in the collection phase

The fraud strategy in the tax collection phase must incorporate all actions aimed at achieving the effective recovery of outstanding public law debts, whatever their origin.

This control activity has been shown as a useful tool for achieving the results of the Tax Agency of the last few years, so that during 2015 the lines of action will continue set up in other exercises.

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

(a) Control of the use of the figure of deferment or fractionation of debts, ensuring their application in the supposed legal and regulatory assumptions.

(b) The detection of liability claims for outstanding debts, both in cases of solidarity and of subsidiarity, and in particular those referred to in Articles 42.1.b). 43.1.a) and 43.1.b) of the General Tax Law, developing IT tools to help your selection.

In particular, cases of greater probative complexity will be investigated by putting all means within reach to prevent the non-payment of the debts owed by third parties incurred in the case of the alleged legal status in question. This is without prejudice to criminal or civil judicial proceedings which may result in such fraudulent conduct being reprimanded and which in many cases are met with large operations of patrimonial emptying.

c) Intensification and streamlining of the management of debts affected by processes. Where possible, the viability of the companies will be enhanced, using all the legally planned avenues allowing the Tax Agency to recover the maximum unpaid credit.

d) The completion of the neutral point for management actions collected between the Tax Agency, the Autonomous Communities and the local authorities. The fourth additional provision of Law 25/2013, of 27 December, of impulse of the electronic invoice and creation of the accounting record of invoices in the Public Sector, provides that the Tax Agency will create and manage the platform Information exchange shall be carried out in order to enable the management of the bodies of the Agency, the Autonomous Communities and the Local Authorities, as well as the General Treasury, to be used for the management of the activities of the Agency. the social security system to be directed against the payments of the general government. The implementation of this platform will, in addition to the fulfilment of the mandate contained in the aforementioned law, imply the intensification of the embargo measures with respect to those debtors who may be creditors of the Public Administrations.

e) Impulse to the number of criminal actions brought by the alleged commission of crimes of punishable insolvency, in order to combat these fraudulent conduct with an undoubted impact and limit the appearance of conduct similar in the future.

(f) Intensification of coordination with other liquidating, managing, customs or inspection areas, in order to detect early fraud, using the legal mechanisms provided for presumption of default: measures for the assets and liabilities of the debt discovered and derivatives of liability.

g) Agilization of time management of the debts in the phase of the embargo, which anticipate the results and prevent unnecessary dilations of the procedure, especially those related to the validity of the interposed resources dilating the firmness of the liquidations.

(h) Continuation in controls on the possible activity of debtors who have been insolvent in order to detect possible oversold solvences, as well as the direct or indirect participation of such failed debtors in new mercantile societies.

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

In terms of the Autonomous Communities of the Common Regime and Cities with the Autonomy Statute (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 taxes provided by representatives of the Tax Administration of the State and the Autonomous Communities, which are attributed, inter alia, to the functions of establishing uniform criteria and common procedures for exchange 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, to improve the assistance to the taxpayers and, singularly, to 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 of other possible taxable events, in particular in the tax on the Income of the Physical Persons, Corporation Tax and Heritage Tax.

Since January 1, 2015, the Autonomous Communities will be required to provide the State Administration of Tax Administration with information from numerous families and the degrees of disability on a regular basis by electronic means. through the 990 model. This information is necessary for the processing of the advance payments of the deductions by large families and degrees of disability provided for in Article 81a of Law 35/2006 of 28 November of the Tax on the Natural Persons, as amended by Law 26/2014, of 27 November.

For its part, the Tax Agency will continue to provide the autonomous tax administrations with access to 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 verified by the Autonomous Tax Administrations in the course of control procedures, given the impact of this proven value on the Income Tax of Persons Physical and Societies managed by the Tax Office.

in the same way, the reporting by the Autonomous Communities on the creation of life income, the dissolution of companies and the reduction of social capital with the allocation of funds will be enhanced. (a) the goods or rights of the company to its members, loans between private individuals and budgetary payments before it is carried out, for the purpose of the freezing of the corresponding claim in the event of the creditor maintaining outstanding debts payment 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, the collaboration 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 in order to determine their taxation on value added tax or, alternatively, for the concept of "Inheritance Transmissions" of the Tax on Inheritance Transmissions and Legal Acts Documented.

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

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

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

7. Addresses declared and their modifications.

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

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

Madrid, March 9, 2015. -Director General of the Tax Agency, Santiago Menéndez Menéndez.