21 February, 2018

New sources of information of the Spanish Hacienda in its fight against tax fraud

The analysis of the information obtained through the SII system and the matching of the registered invoices permit the Spanish tax authorities detecting the taxpayers with a higher level of non – compliance as well as detecting the tax fraud committed by taxpayers that do not pay the VAT from invoices whose VAT has been declared as deductible by the recipient.

As every year, the Spanish tax authorities have published the general criteria applying in the Tax Control Plan for 2018. It constitutes the main annual planning mechanism establishing the actions to develop in the area of tax control.


On the one hand, it establishes, as a measure to prevent tax fraud, the development of a new model to assist taxpayers, improving the assistance channels through electronic and telephone means. On the other, it includes developing tax audits on taxpayers having a risk profile, what requires the definition of the basic criteria and the areas of tax risk that are considered to be a priority in each year.


In order to implement this plan, do you know which are the new sources of information that will help the Spanish tax authorities improving its fight against tax fraud?



Since the second half of 2017, the Spanish Hacienda has two new sources of information:

  • The incorporation to the Spanish tax authorities databases of an important volume of information relating to all the invoices issued and received by entities included in the Immediate Supply System (SII). This system implies the electronic referral of the VAT registry entries within 4 calendar days, in general, and allows obtaining a nearly immediate information of the invoiced activity.


  • The receiving of information of financial accounts held by Spanish residents from a significant number of jurisdictions within the frame of CRS (Common Reporting Standard), developed by the OECD and driven by the Global Forum on Transparency and Exchange of Information. Thanks to this system, information from 49 jurisdictions is received and it will possibly permit receiving information from the double of territories in 2018.


✔ With respect to multinational groups, the available information is expected to increase during 2018 as a result of the exchange of information known as “Country by country report”. Such report contains the main magnitudes of the activity of multinational companies in all territories in which they operate and will be exchanged as from June 2018. It will permit optimizing works of risk analysis aimed at detecting tax erosion practices that have to be addressed according to the new international standards deriving from the BEPS project (Base Erosion and Profit Shifting).

In summary, new tools for the complex world of fight against tax fraud.


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