Resolution Of February 24, 2012, 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 2012.

Original Language Title: Resolución de 24 de febrero de 2012, 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 2012.

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He Plan Annual of Control tax and customs of 2012 is designed and goes to deploy their effects in a context economic characterized by the growth negative of the GDP and by a deficit of them accounts public that is precise correct along the year in accordance with the requirements of the Union European.

In this context, the tax agency is call to fulfill an important role in the process of fiscal consolidation necessary to lay the foundations of a solid and stable economic growth, seeking greater tax revenues. Must, therefore, play your committed through formulas more effective for attracting them resources that allow finance those services public and reduce the deficit; and it will do so with the maximum efficiency, achieving greater results through rationalization and optimum use of the means at its disposal.

If combat fraud has always been a priority, at the moment it is essential.

The fight against tax fraud, which is one of the fundamental strategies of the tax agency in the fulfillment of its mission of implementation of the State tax system and the customs, acquires special relevance in the current situation of economic crisis and budget deficit.

Course, the Agency tax will continue paying to them citizens and to them companies them services of helps for the compliance of their obligations tax and will continue to working to improve them e increase them taking advantage of to the maximum them possibilities that offer in this field them new technologies of the information and of them communications. Similarly, it will continue to progress in the implementation of a genuine electronic tax administration making the electronic office the preferred channel of communication to reduce indirect costs associated with voluntary compliance and to achieve greater savings in the tax administration that allow you to allocate more human and material resources to the fight against fraud.

It agency tax will continue with the lines of action that is have gone building and perfecting along the time, and will continue affecting on the different typologies of fraud existing. At the same time, is undertaken new measures of different nature and is put special emphasis in certain areas of action. It should bear in mind that tax fraud is a phenomenon of great complexity which must act with rigour and perseverance, moving from the path already traveled.

The tax agency deploys a broad set of actions of prevention and control tax and customs of different nature and intensity, which are as fundamental trait his planned and programmed.

Annual frequency planning instruments aimed at combating fraud, highlights the annual Plan of tax Control and customs, which is liable to all as age sets article 116 of the General tax law, in which expected the advertising of general criteria that inform it, without prejudice to his reserved nature.

This Plan, whose guidelines is approve in the present resolution, contains them performances of prevention and control that them different areas of the Agency van to develop along the year, as well as its distribution between them units territorial, while not exhausted or excludes measures of different nature that will promote the Agency tax in their various instruments of planning.

Also, the strategy for the fight against fraud for this fiscal year will be complemented by the impulse of various policy measures, ones, to promote voluntary compliance with tax obligations, allowing free resources for control tasks, and others, to prevent situations of fraud. This does not exclude the additional adoption of organisational measures that streamline and rationalize resources.

He Plan Annual is structure in the corresponding plans partial of Control of the inspection financial and tax, of customs and taxes special, of management tax and of fundraising. With complementarity, programmed a series of successive, joint or coordinated actions between the various supervisory bodies of the tax agency, as well as others that are developed in collaboration with organizations and Government agencies with control functions, such as the regional tax authorities, in the framework of the control of assigned taxes, or the Labour Inspectorate and the General Treasury of the Social Security.

The guidelines of the annual Plan of tax Control and customs of the tax agency is structured into three main areas: I. verification and investigation of tax fraud and customs.

II. Control of the fraud in phase revenue.

III. collaboration with the administrations tax of the communities autonomous.

Between the measures and actions that will undertake the Inland Revenue in each of these areas during 2012, they deserve to be featured at their relevance which is set out below.

Actions aimed at the dismantling of the circuits of the underground economy, which will have as a central object the comprehensive control of the import and sale of goods from third countries, primarily from Asia will carry out. Moreover, essential objective of research actions will be the discovery of undeclared leases of houses and business premises.

Special emphasis is placed on the prosecution of fraudulent behaviors that generate social alarm. Among them, it should be emphasized, firstly, the use of invoices false in order to lower taxes. In second place, is pursued them timber that abuse of forms corporate, through which professional, artists and athletes used societies to deduce unduly, through them, their expenses private. Finally, will be object of a narrow tracking them operations with payment of cash from high amount.

It will be the maximum effort to bring out the incomes that have been hidden to Spanish public finances through the use of tax havens or artificial residences abroad. With this end, among other measures, is will explode them data obtained through agreements of exchange of information with other administrations tax. Highlights for the exercise 2012 the possibility of get of Andorra, Panama, Bahamas or Antilles Dutch information relevant in the fight against the fraud tax.

The control of corporations and economic groups will pay special attention to the deduction of expenses generated artfully with the sole purpose of not paying taxes in Spain and fiscal engineering operations.

In the framework of the fight against smuggling and money laundering, the prosecution of contraband cigarettes which currently experiences a significant increase, among other factors, by the economic crisis will be priority.

Little does the work of control if settlements and penalties to which it gives rise not entering the public purse. Without effective recovery of the sums due, anti-fraud developed by the tax administration activity becomes useless. By this reason, the Agency goes to tip his effort in measures intended to achieve the income effective of the debt tax. Among these actions, are highlight of the optimization of the legal possibilities of the preventive seizure of goods and rights; of the implementation of measures of assurance of payment of the responsibilities derived from the tax offense, even to request admission to prison for those who fail to comply with their obligations without being insolvent; and those directed to the special monitoring of the patrimonial situation of debtors which, recursively, fail to pay their debts.

Finally, as noted by exposing the structure of the Plan, the cooperation with the tax administrations of the autonomous communities shall constitute a third sphere of action of the tax agency in 2012. Actions in this field will be guide towards the exchange of information, and also persecution of abusive planning that seeks to benefit unduly from the policy differences.

In grounds and use of the attributions that are conferred to me, have agreed to: approve general guidelines of the annual Plan of tax and Customs Control of 2012 which then set out, and order its publication in the «Official Gazette» as well as their dissemination by any means that is appropriate for your general knowledge.

I verification and investigation of tax and customs fraud.

The actions of control pursue declarations submitted by taxpayers checking and research and discovery activities and income not declared, in order to practice the appropriate adjustments of the tax status of taxpayers.

The effectiveness of the actions of control requires a correct identification of the fiscal risks incurred by taxpayers, for which it is fundamental, on the one hand, information about their economic activities and, secondly, of selection tools adapted to the complexity of the mechanisms of fraud.


Therefore, constitute the first shafts of tax and customs control action aimed at obtaining information with tax significance, enabling the Agency to prevent the birth of tax violations and ensure correct taxation of taxpayers. This strategic line also constitutes an essential fraud prevention mechanism for which the tax agency will enhance communications or requests taxpayers to manifest any tax breaches them.

By all this, in 2012 is will boost them exchanges of information both with the administrations public territorial, as in the field international, and is will develop performances selective of capture of information on certain sectors or activities economic.

Also it will boost development of agreements of understanding and collaboration agreements with representatives of the sector especially concerned by the application of the tax system, previously signed by the tax agency, and will propose new agreements at the national level, regional and local to the different social and economic agents to achieve their involvement active in the fight against tax fraud and on the outcrop of the activities hidden.

In particular, obtaining the following types of information will be promoted: 1. information about business activities that allow discover hidden income and ensure an adequate control on the incomes of individuals involved in economic operations.

Is will provide attention priority to the obtaining of information on trade electronic, with the purpose of make an analysis integral of them flows financial and real of them companies that operate in this sector economic and detect as well, both in the field internal as in the international, sales hidden not declared. On the other hand, is will reinforce the obtaining of information on collections and payments in the outside that can be indicative of the existence of activities out of the territory national, in order check the incorporation of it income world to the base taxable of the tax on societies.

2. information on activities Professional that put of relief the existence of income of the activity not declared or signs external of wealth accompanied by such professional or its environment that not is correspond with the income or heritage by them declared.

3. information about financial operations carried out both within the domestic and abroad, to identify holders of financial assets that do not declare income or whose investments do not correspond to previously declared their income or heritage.

4. information on incomes or estates located in «havens tax» or in territories or countries of low taxation, aimed to the discovery of incomes that, having been really obtained in territory Spanish, have been artificially extended by the taxpayer through operations of engineering fiscal for place them formally in those territories, eluding so the taxation of such incomes in our country. Obtaining the information described will be facilitated by the implementation of the new double taxation agreements signed by the Kingdom of Spain and the recent increase in exchanges of information between the OECD countries.

5. information on signs external of wealth to detect income and assets not declared. It will be particular emphasis on action aimed to prove that the ownership of assets of high value actually corresponds to individuals who use them.

6. information on foreign trade, in particular of the countries of origin of the imported goods, both in regards to the own source of products involving tax, as of the true values of transaction benefits. Also information on the intra-Community movement of products subject to excise will be obtained to prevent diversion to illegal circuits.

7. Exchange of information with the Treasury General of the Security Social and the inspection of work and security Social to find them activities economic not declared.

8. information of all public writings formalized before a notary public by direct access and via telematics to the Notarial single index.

The second of them axes that articulate the control tax and customs it is the selection efficient of them forced tax that will be object of control. So, in 2012 it agency tax increase it efficiency of them mechanisms of selection through the use intensive of them modern technologies for the exploitation of the information available, e will boost the coordination between them areas of the Agency with functions of control; all this, in order to ensure that the actions of control is targeted really there where is the fraud.

The tax agency will improve the instruments and tools of risk management, which together with the new sources of information will enable progress in the selection of those taxpayers in higher tax risk. In addition, coordinated actions of promoting efficient distribution of the various fiscal risks between the various organs and selection procedures of control that has the tax agency, ensuring impetus will be given so that each non-compliance check with the most efficient procedure to more complex risk combat with the more specialized personal media. In the field customs, them changes operated in the model of management and control customs, associated to the globalization and to the necessary streamlining of the traffic of goods, make even more necessary this increase of the efficiency of them mechanisms of selection.

On the other hand, in addition to the abstraction of information and efficient selection of contributors, in 2012 will be a firm commitment to the tax forums and agreements of understanding and collaboration agreements with associations representing business sectors and other social and economic agents.

The Forum of large enterprises, constituted by representatives of the tax agency, on the one hand, and a representation of the Spanish companies of a larger dimension, on the other hand, have allowed progress on fiscal aspects of particular interest to both parties, such as the elaboration of a code of best tax practices, the rationalization of indirect tax burdens, and transfer pricing contributing the conclusions reached and the commitments made to the improvement of the cooperative relationship of the tax agency with large companies and to the reduction of the fiscal risks in relation to the same. However, our objective is the maximization of the potential of this forum contributing to the fulfillment of the challenges in terms of economic policy in order to make compatible the legal certainty demand from the corporate sector with the guarantee of the correct application of the tax system.

The experience gained in relation to large enterprises Forum served as the basis for extending the model in 2011 compared to other collective is especially relevant in the performance of the tax agency, through the creation of the Forum of associations and colleges of tax professionals.

The increase of the effectiveness of the Agency in the fight against fraud through the development of the different procedures properly and getting that notifications are made in time and with lower possible incidents. To contribute to this objective, the mandatory electronic reporting was implemented in 2011. In 2012, this reporting system will be extended to virtually all of the collective recipient as an indirect way of increasing efficiency in the fight against fraud, by allowing free economic resources and reduce any incidents that may affect the proper development of verification procedures.

Based on these premises, the tax agency has scheduled the actions of prevention and control which will develop in 2012 to ensure the correct application of the tax and customs system. These performances, even though they have extended to the different economic sectors and activities, will head especially towards areas or sectors, where the incidence of fraud is higher. In particular, the main efforts of the Agency tax in matter of prevention and control of the fraud tax and customs is concentrate in them areas or sectors to which is refer them paragraphs following.

1. economy submerged.-the economy submerged comprises all those activities productive legal that are deliberately hidden to them authorities public, with the purpose of circumvent both the payment of taxes and quotes to it security Social as the compliance of the normative labor.

In 2012 it will continue close cooperation with the General Treasury of the Social Security and labour inspection and Social Security, and the following lines of action will be developed on a priority basis: 1. actions face to face in certain industrial areas or geographical areas to bring to light not registered economic activity or employment of undeclared materials or human resources will be strengthened. These actions will develop together with the Inspectorate of labour and Social Security.


2 energy consumption data will be analysed in order to find properties where undeclared productive activities may be developing.

3. the disclosure statement on credit card terminals will be used to obtain the list of entities that divert part of its turnover to other terminals, which can be found even on behalf of third parties.

4. is will make special monitoring of the goods imported by companies inactive or not respondents, to discover activities economic not declared or centers of work not registered.

5. will continue being priority the control on the activities of import and sale of products from of Asia and other third countries. It will be an integral control by customs that include checking the value in customs of the imported goods as well as the discovery of counterfeit goods and breaches of preferential arrangements, trade policy and anti-dumping duties. In addition, the marketing channels for imported goods will be investigated for their final destination.

2. income not declared.-in 2012 van to intensify is them performances directed to the discovery of income not declared, with the purpose of achieve its effective taxation. Will be preferential attention the following groups, operations and activities: 1. tax Obligados failing to present statements or self-assessments are required by any tax, or which contained not identified in the databases of the tax agency despite being income earners.

2 people which show external signs of wealth that show economic capacity that does not correspond to declared income or heritage.

3. leases not declared. The exploitation joint of it information obtained in them statements of the tax on the income of them people physical (model 100) and of consumption of energy electric (model 159), and of it provided by the cadastre will allow develop an intense campaign of control of housing and local commercial to put of manifest those in which, despite exist signs relevant of its use everyday by people physical or legal different of their owners , not are declared as leased.

4. professional activities, of artists or athletes to discover both income not declared fictitious expenses, using available information on activities or operations that involved or on external signs of wealth revealing and analyzing the coherence and proportionality of declared expenditure headings. Shall be preferred care professionals who earn income not subject to withholding tax and who incorporated as the activity costs, items that are actually expenses of a personal nature.

5 companies or groups of companies linked to a person or his family group, that lack of productive or commercial structure give rise to confusion of personal and business, heritage through performances by simultaneous verification companies and partners.

6. individual entrepreneurs with high capacity to hide their income in so far as their activities are directed mainly to consumers and not to other entrepreneurs or professionals.

7. operations in cash from high amount. Is keep the research of them operations in which is have used tickets of high denomination, to locate incomes or assets not declared. Similarly, the information contained in the Declaration of movement of cash from the model 171 and statements S1 on movements of cash for the national territory as well as inputs and outputs to the outside and its relationship to the volume of imports made by persons and entities paying will be analyzed systematically.

8. issuing of invoices irregular, especially, which taxed in regimes of estimation objective. Actions shall be addressed both to issuers the tax required using these invoices to inappropriately lower income subject to taxation, in order to combat networks of irregular billing from the identification and monitoring of the networks involved in them.

9 frames of VAT fraud in intra-Community transactions. Given the severity and complexity of this form of fraud, the IRS will develop different types of performances.

Firstly, as a preventive measure, will intensify the control of access to the register of intra-Community operators and the monitoring of registered operators, in order to assess compliance with the requirements for permanence when registering.

On the other hand, there will be control actions aimed to dismantle the networks corporate and, where appropriate, to obtain evidence for his complaint to the competent judicial bodies. To do so, whereas the international profile presenting these frames, participation will be promoted in multilateral controls with the tax administrations of other countries of the European Union.

Finally, there will be performances by control over returns requested by contributors linked to patterns of intra-Community fraud, both in the case of requests for annual and monthly basis.

10 subcontractors, with the double aim, detect issuers of irregular bills and subcontractors that perform real activity but does not proceed with the payment of the taxes corresponding to the services provided.

11 rental real estate, in particular those obtained in the most complex operations in the urban area or those generated by successive transmissions of a same building among various subjects.

12 objective estimate taxpayers that artificially divided its activities between various subjects in order to avoid the exclusion of this regime. Also there will be performances by control of excluded or resigned objectives taxation regimes and it will have an impact on the control of unusual operations, or excessive amount, linking entrepreneurs in modules with other entrepreneurs or professionals in direct estimate.

13 instalments and retentions to ensure a correct calculation and entry of the amounts derived from such obligations. In particular, will be the subject of priority attention the forced to make payments fractionated by the method determined in article 45.3 of the law of corporation tax.

14. systematic Incumplidores of tax obligations, for which early warning systems that allow their detection and prevent the birth of new tax credits 15 shall be implemented. Societies of new holders of establishments approved for the purposes of the Excise, to ensure proper taxation by such tax and VAT alike.

3. taxation in international - in an economy open and developed as our country, with a strong presence of the company's Spanish abroad and foreign investors in Spain, cross-border transactions acquire one growing importance, requiring the IRS to strengthen its control actions in order to ensure proper taxation of such transactions and prevent fraud which are normally of high claims.

So are fundamental instruments of international exchange of information between tax administrations. The changes brought about in recent years in the bosom of the OECD in the fight against tax havens have facilitated obtaining information of assets, deposits, and other financial products on those territories whose real ownership corresponds to citizens living in Spain. This new circumstance, which is facilitated by the new agreements signed with these countries by the Kingdom of Spain as well as deepening the exchange of information among the countries of the OECD, determined that during 2012 the necessary actions for the discovery of assets and sources of income based on qualified territories are developed by the supervisory bodies of the tax agency traditionally as low tax territories or tax havens.

It will follow a double line of action. Firstly, the signing of new agreements of exchange of tax information promoting the development of provisions for the exchange of tax information in the Convention to avoid double taxation. Second, support the work that the Global Forum on transparency is conducting on behalf of the G-20 to evaluate rules of different countries and territories in the field of exchange of information and the availability of means to their practical application, and form part very active group of work of the Forum to promote the exchange of good practices between the tax administrations that is about to become a Spanish initiative.

The exploitation of information from territories or countries that are no longer included in the list of tax havens by signing the relevant agreements or, in particular, the most recent or relevant, such as Andorra, Panama, Bahamas and Antilles, will undoubtedly contribute to the improvement of the prevention of and fight against fraud.

In the field of international taxation, the tax agency will focus on 2012 performances of control over the tax forced following and operations:


1. people that reside in Spain but located of way fictitious his residence fiscal in others countries, above all, in countries or territories of low taxation or havens tax, with the purpose of evade the payment of taxes in Spain.

2. contributing with residence tax in Spain that, with the objective of bypass or lower the payment of taxes, placed of way artificial their active, goods or incomes out of our country, using for this entities or structures fiduciary.

3. taxpayers not resident in Spain holders of accounts banking in our country in order check if the capital deposited come of business located in Spain and, therefore, are subject to taxation in our country.

4. Spain-resident or non-resident entities with permanent establishment and, therefore, subject to taxation in Spain which are transformed into entities non-residents without a permanent establishment in order to stop paying taxes in Spain, not having actually changed its modus operandi commercially in Spanish territory.

5. use abusive of prices of transfer in operations of restructuring business, especially by the large companies, when is appreciate discrepancies between the model of business supposedly implanted by the entity and the really established, with particular attention to the possible transfer of active intangible to the outside.

Next to the specific control of these operations, on the one hand, the correct application of the rules on transfer pricing in the framework of the Forum of large enterprises will be driven, and on the other hand, previous agreements of valuation (Advance Price Arrangement or APAs) promote when configured as an instrument of fraud prevention that eliminates tax risks arising from business transfer pricing policy.

6. operations intra-community to ensure the correct taxation both in the field of the imposition direct as indirect avoiding the use fraudulent of the framework legislative community.

4 tax planning abusive. - fiscal fraud more complex formulas constitute one of the main focuses of attention of the tax agency. Thus, in 2012 will be pursued fiscal engineering operations seeking to improperly lower taxes, including the following: 1. improper accreditation of financial expenses, especially intra-group, in order to reduce or eliminate taxable bases that should be taxed in Spain.

2 compensation advance or irregular carryforwards generated, especially outside of Spain.

3. use of structures opaque and half-timbered corporate to hide the true holder of income, activities, goods or rights.

4. practices that pursue the double tax exploitation of losses or expenses of legal persons, in particular through the use of entities or hybrid instruments.

5. application improper of the regime established in the chapter VIII of the title VII of the law of the tax on societies in the operations of restructuring business.

6. use undue of foundations and other entities without mood of profit or partially exempt to divert income from of activities economic and lower so its taxation.

5. products subject to special taxes. controls - specific controls on the activity of receptors of alcohol will be undertaken with exemption of the tax as well as factories of alcohol and derived drinks.

The situation of establishments producing electricity which may be operating in breach of the requirements of registration as factories in accordance with the rules governing excise duty will also be checked.

6. smuggling.-the modification recent of it law organic of smuggling, that is applied from the last 12 of July of 2011, responds to a deep Rethinking International of them missions of them customs, with greater prominence of the protection against the trade unfair or illegal, hand, and of the security and protection of the Union European, their citizens or the environment , by another.

This requires a task of adaptation of the control function of the smuggling by the competent bodies of the tax administration, which is reflected in the annual Plan of Control of 2012, which first approved after the entry into force of the law.

Indeed, the noticeable increase of the boundary between the crime and the administrative offence of smuggling - which has been raised to 18,000 euros to 150,000 or 50,000, and $ 6,000 to 15,000 in the workings of tobacco-is the widening of the scope of the tax agency in the pursuit of administrative how illicit smuggling.

Moreover, as effect of the situation of crisis economic, is has detected an increase of them figures of cigarettes with entry illegal.

In this scenario, the actions aimed at the prevention and investigation of smuggling, and drug trafficking and money laundering from illicit said, will be to focus on surveillance of Spanish air space and territorial waters, and in specific research techniques of the judicial police, in charge of customs surveillance, as well as control in customs operations. Actions on contraband cigarettes through the increase of operations and actions of controls in areas of higher risk, customs exemption and tax deposits will especially strengthen.

The objectives in this area are specified in the interception and apprehension of the genres of smuggling, dismantling financial networks of drug traffickers and smugglers, location, and intervention of assets from the crimes of smuggling, drug trafficking and money laundering, and the discovery of undeclared customs exemption currency movements.

7. Customs specific. controls - control actions will focus on 2012 in the following areas: 1. controls on the export refunds for agricultural products, carried out in the framework of the common agricultural policy and specific Community legislation for the control.

2. consolidation at the national level of the figure authorised economic operator (OAS).

Once spread the enormous advantages - in terms of streamlining of clearance customs-this figure, is necessary to focus on the overall review of the authorizations granted to authorized economic operators or for the application of simplified proceedings, with verification of the maintenance of the requirements in Community legislation. The review will reach the requirements of financial standing, compliance history, management of business records and transportation and security laid down in the Community provisions to obtain the benefits of authorisations for use of the simplified declaration and local clearance procedures.

3. controls to ensure the security of the traffic of goods and the protection of them consumers in relation to the goods imported.

In accordance with the code customs modernized them authorities Customs will be responsible of monitor the trade international of the Union European, must contribute to a trade just and open, to the application of them aspects external of the market inside and to the execution of it political commercial common and of them remaining political common related with the trade, as well as to it security global of the chain of supplies.

To do this, in the field of Customs actions will be strengthened in 2012 to improve the control of the import and export of certain goods subject to additional controls - technologies of double use, fauna, flora, precursors of narcotic drugs, ensure the security of the supply chain and boost the actions of collaboration with other administrative bodies in the field of sanitary controls , protection of consumers and intellectual property.

II. revenue phase fraud Control.

Little effective would be the control activities carried out by the tax agency if not finally achieve the income of the settled amounts and penalties imposed. On the other hand, the correct fulfilment of tax obligations does not only consist of the presentation of the statements or self-assessments, but it also implies that quotas or resulting amounts are actually entered.

Therefore, the second of the major fields in which will structure the annual Plan of tax Control and Customs has its Center in the actions that will make the tax agency to achieve effective recovery of debts from taxpayers, well have their origin in a liquidation of the Administration as a result of a performance of tax and customs control , or in a declaration or autoliquidación presented by the taxpayer.

This activity of control will continue to them following lines of action: 1. measures for combat it use with purposes fraudulent of them postponements of payment.-is monitor these situations to avoid the fraud derived of the presentation of self-assessments with requests of postponements that have by object get a delay or circumvention of the payment of them debts pending, increasing the adoption of measures precautionary during the processing of postponements.


2. measures precautionary of however preventive of goods and rights for ensure the collection of them debts liquidated by the Agency tax.-is taper it performance coordinated of them equipment and units of inspection financial and tax, of inspection of Customs e taxes special and of fundraising from the home same of the performance of checking e research from the inspection , with the purpose of adopt measures precautionary of however preventive of them goods and rights of the forced that is being object of checking e research, e also, of them belonging to third that can be responsible of them debts tax liquidated.

As a novel, emphasizes the strengthening of the collaboration of teams and fundraising drives and supervisory bodies in the area of tax administration, in order to advance practiced liquidations - mainly VAT and corporation tax - revenue management, measures relevant lien prudential and declare the responsibilities that come.

Also, is established them guidelines concrete of performance both for the obtaining of information with transcendence revenue as for improve them measures of assurance heritage of the debt, as well as the assistance e information to the forced tax in case of difficulties transitional for the payment of the debt liquidated.

3 impulse of the telematic media relations with the Association of registrars of property and business in Spain. - is will boost the use of electronic means which allow the sending of the commandments of the embargo to the records of the property and commercial and has generalized the use of that same path for information exchanges that need to take place between the tax agency and the records of property and commercial bodies.

4. measures of assurance of them quotas disappointed in crimes against the Hacienda public.-is intensify the coordination between them cited equipment and units of inspection financial and tax, of inspection of Customs e taxes special and of fundraising when it performance of checking e research not end with a liquidation administrative but with a denounces to the Ministry Fiscal by crime against the Hacienda public.

To ensure the effective recovery of the amounts disappointed when be warned collection risk, it is proposed to the judicial bodies at the time of complaint measures prudential preventive seizure of property and rights. In addition, during the criminal proceedings, will be a special monitoring of the patrimonial situation of those who must deal with the civil liability of the crime against the public Treasury, to discover patrimonial emptying or alleged punishable insolvencies behaviors.

In case of firm conviction, when they refer to tax revenue management of the civil liability for an offence against the public Treasury and fines that have been imposed, fundraising bodies requested judges the withdrawal of suspension of income in prison before the breach of their obligations without being insolvent.

5. performances against the fraud related with the presentation of self-assessments without income associated.-them bodies of fundraising will be performances respect to them forced tax that, systematically, while have presented formally their statements and self-assessments, not come then to your income. For this purpose the appearances in these forced tax offices, foster in order to obtain information relating to goods and claims against third parties from commercial or business, subject to embargo relationships. Of the same mode, is investigate the destination given to the amounts effectively charged and not entered by the tax on the value added to determine possible leaks heritage.

Held a special monitoring of the self-assessments in respect of value added tax presented no income as a result of recommendations in payment.

These measures is to prevent injury to the Treasury as this form of illicit competition leading to the economic sector in which these forced Tax Act.

6 performances with entities receiving paying of embargoes and sanctions in the case of non-compliance. - in recent years occurred a considerable increase in the performances of levy on salaries and wages and rights of credit, making it necessary to implement monitoring and control mechanisms.

These actions should cover two distinct areas: on the one hand, to facilitate media that provide the information required and the realization of the income to the receiver of the proceedings. For this reason, the channels of communication with entities that routinely receive a large number of proceedings of embargo in order to expedite their processing characteristics will be improved.

On the other hand, in cases where breaches occur imposed appropriate sanctions.

To meet these ends, face-to-face fundraising bodies actions will increase in the facilities of the required tax who have received orders of however of great importance, above all, of the claims, to discover cases of non-compliance and initiate against those the corresponding proceedings and derivation of responsibility for the payment of the debt.

7. However of payments budget.-to improve the however of these rights of collection is will establish a system centralized of embargoes of them payments budget made by bodies autonomous and others entities public linked or dependent of the Administration General of the State. In addition, the system of budgetary embargoes of the autonomous communities and local entities will be improved.

8. procedures of alienation forced. - in this area shall be adopted measures to suppress the obstacles that could slow down the disposal procedures to reduce delays and improve the publicity given to the auction in order to achieve an increase in attendance at the procedures that will improve the economic results obtained so far.

9. special follow-up of it situation heritage and activities economic of them debtors declared insolvent, recidivists or with debts high.-is will make a special follow-up of them debtors declared insolvent for find out his possible participation in the creation of societies commercial or the realization of new activities economic. Also, will intensify the effective presence of the bodies of fundraising in the facilities of the required tax debt in a period of significant amount, or that have submitted requests for postponement or fractionation by relevant amounts.

These actions will aim to investigate the true situation financial and patrimonial debtors, identify goods and rights are liable to seizure or the measures that apply to prevent the birth of new debts.

10 momentum in the fight against fraud in revenue management of the debtors in a process bankruptcy. - in recent years there has been a great increase in the number of debtors to the Treasury declared bankrupt. This implies the need to create a specific plan for such debtors allow you to categorize and prioritize those that by the amount of his debt or special features require a longer follow-up.

Thus for debtors requiring a longer follow-up, heritage investigations relating to the stages prior to the Declaration of insolvency, with the aim of declaring tax liabilities that come, or, in your case give effective response to punishable insolvencies which have been incurred will be strengthened.

Intends to keep meticulous track of these procedures. In concrete is will monitor the compliance of the new obligations of communication telematics with it agency tax and of presentation of those self-assessments or statements that are necessary to determine the credit tax (by the concursado or by the Administration bankruptcy, according to the case). In second place, is analyze the proper rating of them credits public whose management revenue has entrusted the Agency tax and the respect to the order of payment of them credits against the mass, with special reference to the VAT. The monitoring of these processes will take place also in the vote of the ordinary conventions, in the subscription of the singular agreements and the monitoring of their compliance, favouring the early the Court complaint when appropriate. Finally, in the event that the solution bankruptcy ends with the liquidation, is put special interest in the analysis of them plans of liquidation that perform the administrator bankruptcy and in its compliance.


The purpose of this control comprehensive of them processes bankruptcy in which is are immersed them debtors to the Hacienda public not is but it of pursue them breaches that in the breast of them same can produce is applying in these cases the rigor of the responsibility tax or commercial that could proceed in relation to them administrators bankruptcy. Similarly necessary, too, for the defense of the interests of the public Treasury, proper accountability of the bankruptcy administrators control, evidence for the qualification of the contest as the culprit and the monitoring of the enforcement of judgments is declared the responsibility of persons affected by the qualification and their accomplices.

To perform these actions of control is expected to continue and improve with alliances with other creditors of the public as the General Treasury of the Social Security and the FOGASA.

11. impulse of them derivations of responsibility and of the adoption of measures precautionary.-with independence of them measures specific previous, with character general, is seaborne them performances of research directed to identify to third responsible of them debts and to accredit it concurrency of them alleged indeed planned in it standard for demand them the payment of the debt, in particular , in cases of greater complexity and gravity, like the concurrence of administrators in fact, cases of lifting of the veil or concealment of property, with exercise, where appropriate, legal actions that apply.

Also, to prevent and combat the patrimonial emptying of debtors, will attend measures precautionary preventive seizure when there is sound evidence that the debtor will hinder or prevent the action of recovery of debts.

12. assistance mutual.-to develop to the maximum them possibilities of charging of the credit public, is intensify them requests of information, notification, measures precautionary and collection of debts in others States members of the Union European, taking advantage of the impulse that will generate the adequacy of them systems internal to the new directive 2010 / 24UE of the Council, whose incorporation to the right internal has place recently , through the modifications produced on the law 58 / 2003, of 17 of December, General tax by the Real Decree-Law 20 / 2011, of 30 of December, of measures urgent in matter budgetary, tax and financial for the correction of the deficit public.

13. impulse to them performances of research aimed to discover possible insolvencies punishable.-the reform of the code criminal, operated by it law organic 5 / 2010, of 22 of June, aggravates it response punitive of the ordering legal if the handicapped by the crime of insolvency is a creditor public, what supposed the finding of that the legislator considered especially relevant it protection criminal on the credit public before them behaviors classified as hoist of goods.

It is therefore necessary to boost the criminal proceedings for insolvency as a disincentive of operations of heritage emptying, in the belief that its use will be a factor of containment of the abuses on the rights of the public creditor.

14. improvements in the liquidity of them guarantees offered for suspend it debt tax appealed in instances judicial.-for this is will boost the coordination with the service legal in them instances judicial before which should provide is them corresponding guarantees for suspend the execution of the debt tax appealed.

15. collaboration with the courts economic - administrative. - in relation to debt suspended, by the existence of an appeal or complaint, will intensify an adequate control and follow-up on them and is will speed up the implementation of resolutions and statements relapses to demand payment of the tax debt to the taxpayer. In particular, is will boost the adoption of agreements with the Court economic administrative Central for the reception by via telematics of the resolutions dictated by them bodies administrative.

III. collaboration between the IRS and the tax administrations of the autonomous communities for the adequate control of assigned taxes, are managed by the tax agency or by the regional authorities by virtue of delegation, transcendent is the collaboration between them.

This principle is established in law 22/2009 of 18 December, which regulates the system of financing the common regime autonomous communities and cities with statute of autonomy and amending certain tax rules, which provides for the promotion and development of exchanges of information between the regional tax authorities and the State, as well as the need to secure a coordinated planning of the actions carried out by the various authorities on taxes transferred.

Therefore, the first area of collaboration between the administrations tax State and Autonomic is constituted by the exchange of information.

As a result, from the Higher Council for the management and coordination of the tax management is will boost the adoption of agreements for the exchange of information between the State and the autonomous communities with the aim of increasing the efficiency of the tax administration and, especially, of the fight against fraud in taxes for each managed. The communities autonomous, in the exercise of their functions, have of information, that is transcendental for the control of those tributes managed by the Agency tax.

Is will promote also the increase of the transmission periodic to it agency tax of it information contained in statements tax corresponding to tributes with management autonomic and, especially, of information on certain operations with relevance for the control of tributes whose management carries to out the State, as the Constitution of incomes annuities between particular, operations of dissolution of societies and of reduction of the capital social with attribution of goods or rights of the society to their partners , or loans between individuals.

Reciprocally, will intensify the transmission of periodical information of the tax administration to the autonomous communities for the control of taxes they managed, especially information about significant transactions, as transfers of assets to companies which do not involve capital increase and contained no documented in deed.

It will boost the exchange of information between the State and autonomous administrations on verification of values they held, in particular, with respect to real estate transactions, given the impact of the value established by an administration in the verification of the other administration actions.

Also in the field of information exchange, collaboration will be maintained between the tax administration of the State and the autonomous communities in the transmission of information obtained in the control procedures developed by each one of them that would be relevant to taxation by other tax figures managed by another administration. This transmission of information will be articulated through proceedings for collaboration.

It will drive and will consolidate the shared single census, as database built with the census information obtained by regional and state tax administrations, which allows a mutual knowledge of the most relevant census data of the required tax.

Along with performances by collaboration in the exchange of information, in 2012 it will boost coordinated planning and collaboration in the selection of taxpayers who will be subject to actions of control by the State and autonomous administrations, in particular, on the following sectors or tax figures: 1. most significant real estate transactions that are considered to be liable to pay value added tax or Alternatively, by the concept of "Capital transfer» property transfer and stamp tax.

2 the wealth tax for the tax periods prior to 2008 non-prescribed medicine and its relationship to inheritance and gift tax, through actions focusing primarily at the intersection of information on ownership of property and rights and the identification of taxpayers not reporting of this tax that are required to file statement.

3 corporate operations most relevant declared exempt from the tax on capital transfers and documented legal acts for hosting the special tax scheme for Chapter VIII of title VII of the revised text of the law of corporation tax.

4 compliance with requirements to enjoy certain tax benefits in the tax on inheritance and donations, through the verification of the main source of income.

5. compliance with the requirements for the application of the taxation of cooperatives.

6 homes declared and its modifications.


Finally, by what is refers to them communities autonomous of regime foral, the concert economic with the community autonomous of the country Basque, approved by law 12 / 2002, of 23 of mayo, includes among its principles essential them of coordination, harmonization fiscal and collaboration with the State. For its part, the economic agreement between the State and the region of Navarre, approved by law 28/1990, of 26 December, establishes as an essential ingredient coordination and mutual collaboration between the Foral community of Navarre and the State in the implementation of their respective tax regimes.

In 2012 is deepen and is will affect especially in the exchange of information between the Administration tax of the State and the Haciendas deputations that is required for the compliance of their functions, particularly, in matter of fight against the fraud.

It will also strengthen collaboration and coordination between State and provincial administrations to detect and combat tax planning or fictitious relocations that pursue take advantage of differences in policy between the various territories or of the existence of different tax administrations.

Them forced tax whose domicile effective not is appropriate with the declared and the entities that taxed jointly to them Haciendas State and deputations in proportion to its volume of operations, will be object of attention preferential.

Madrid, February 24, 2012. The General Director of the State Agency of tax administration, Beatriz Viana Miguel.

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