The Spanish tax authorities (STA) are about to finish the 2019 – 2022 Strategic Plan to inform taxpayers about the grounds that will monitor their activities during such period, moving towards a new comprehensive assistance model and prior control, to improve the voluntary accomplishment by taxpayers, while at the same time the activities to fight against a more complex tax fraud shall be intensified.

The Spanish tax authorities 2019 – 2022 Strategic Plan

Although one cannot discard possible changes to the current draft, based on future needs and priorities, it will certainly become a key tool in the STA decision taking in the coming years, that is worth knowing.

✔ VAT draft tax returns and Corporation fiscal data
A pilot project shall be put into place to offer VAT draft tax returns to a reduced number of taxpayers from those included in the SII (Online VAT registries kept at the Hacienda web page) as well as the supply of fiscal data to the Corporate income taxpayers during this tax filing season.

✔ Taxpayers’ Digital Assistance
The following will be created: (i) specialised attention centres for taxpayers based on the use of electronic and telephone means, that will permit resolving doubts and unifying fiscal criteria; as well as (ii) virtual assistance for the census declarations and for proceedings in the area of funds collection.

The payment of tax debts managed by the Spanish Hacienda through instant mobile transfer as well as the extension of bank credit card payments shall be implemented.

✔Best Practices Codes:
Codes with small – sized companies’ organizations shall be prepared, similar to the currently existing ones with large companies and professional associations.

Sectoral statistics on economic and Corporate tax magnitudes shall be circularised so that Corporate taxpayers can learn whether or not they are in line with declarations made by their sector.

✔ Tax control
It is expected to improve through the extension of the existing fiscal fraud computerised systems, a bigger transparency from large multinationals and the increase in the tax fraud prevention through on – site interventions.

✔ Strategic indicators
Their use shall be aimed at measuring the Tax Agency contribution to the improvement of taxpayers’ compliance, through prevention and assistance as well as through control. The collection effect derived from the inclusion in the taxpayers’ fiscal data of foreign accounts and income as well as of touristic properties income shall be measured.

✔ Tax audits knock – on effects
Within the strategic indicators, the Tax agency plans to measure Income declared by taxpayers who have been subject to a tax audit, to the VAT visits calendar or included in the massive informative mailings.

In the area of tax conflict, the proportion of appeals filed in respect of the Tax Agency interventions shall be measured as well as the resolutions that may be in favor of the Agency.

✔ Creation of a consultative ethics commission
With the purpose of supporting public servants in the practical application of the principles established in the Tax Agency code of conduct, that shall be updated according to the international recommendations.

Publicado el 12-2019 por PBS