On the 1st of February, the Resolution of January 19, 2021, of the General Directorate of the State Tax Administration Agency, was published in the Official State Gazette, approving the general guidelines of the Annual Tax and Customs Control Plan.
This strategic plan includes the orientation of the Tax Agency's actions in the coming years (until 2023, according to the text) and constitutes the central planning instrument. It includes the main strategic lines that the Tax Agency will follow in the field of assistance, prevention and control of tax and customs fraud, of which we highlight the following priority inspection objectives:
Anti-circumvention measures, transfer prices and transnational operations, permanent establishments, tax havens and preferential regimes.
Detection of assets, hidden rights and undeclared income.
Taxpayers who have repeatedly consigned negative tax bases to be offset and deductions pending application in the IS.
Control of economic activities, pursuing the concealment of business or professional activities and the abusive use of companies.
Control of non-reporting taxpayers, non-residents who obtain income in Spain, or of certain groups such as non-profit organizations or artists and athletes, or operations such as those carried out through electronic commerce, or VAT schemes.
Intensification of derivations of liability.
Insolvent debtors in the creation of successive mercantile companies.
Likewise, the collaboration between the Tax Agency and the Tax Administrations of the Autonomous Communities will be intensified, promoting, among others, the transmission of the information contained in tax returns corresponding to assigned taxes, in relation to the information that highlights the existence of other possible taxable events in personal income tax, IS or Wealth Tax, as well as information on the real values of transfer of assets in the ITP and AJD and in the ISD that have been verified in the course of their control procedures, given the impact of this value on personal income tax and IS. From Lener we are at your disposal to clarify any questions that may arise and assist you depending on your needs and particular casuistry.