The Tax agency this year will tighten the siege on the construction, rehabilitation and reforms of homes and buildings in search of fraud, through ‘fiscal hairstyles. It will also persist in going after taxpayers this year who ssimulate changes of residence in autonomous regions to pay less taxes. These are measures included in the 2023 tax control plan published this Monday by the Official State Gazette (BOE).
Regarding the construction activity, the plan guidelines point to all activities, from construction to reforms so that they are declared correctly. The Secretary of State for Finance, Jesús Gascón, has come to say in Congress this Monday that it is about operating “at street level” to make the pertinent checks, reports Rosa Maria Sanchez.
The plan also aimed at greater control over residents in Spain who declare their income through the non-resident income tax (IRNR) to “artificially” lower your tax bill. In addition to having lower tax rates than personal income tax, through this system this group is taxed only for the income generated in Spain, not for everything obtained worldwide.
In the field of tax relocations, the plan insists on “the need to maintain control activity in cases of simulation of residence in autonomous communities other than the real one“, as well as in the exploitation of the information available on real owners of opaque companies with high-level residential properties. At the same time, specific plans will be executed in relation to the indirect ownership of properties by non-residents, for the purposes of their correct patrimonial taxation.
One of the novelties included is the implementation of a new information and assistance model in which most of the services are provided in all channels and the citizen decides how he wants to be attended, depending on the type of service and the resources available. In turn, the Agency will reinforce your ad campaign during the reporting period to continue reducing the number of non-filers of personal income tax
Another novelty is the review of sanctioning procedures, especially in those cases of filing self-assessments without late payment, which do not cause economic damage to the Tax Administration. Actions will also be strengthened in relation to holders of economic activities that make use of the so-called ‘virtual payments’, and specifically with the use of electronic payment methods located abroad through entities that do not participate in the national obligations to provide financial information.
The guidelines also make special reference to the investigation of use of virtual currencies, given that, together with the usual mentions of the need to verify its correct taxation, this year the intention of the Collection Area to promote the Actions to locate crypto assets subject to seizure.
Likewise, the focus will remain on the identification of structures and patterns of behavior that unduly benefit from the low taxation of certain territoriestax regimes or structures, and that are or can be replicated or standardized for use by a plurality of taxpayers.
They will in turn unfold specific plans focused on the identification of management and accounting software tools used by shops and companies, as well as to verify the consistency of the computer programs with the applicable regulations.
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Together with other preferential attention actions that have been included in the Guidelines of previous years, such as those aimed at avoiding the abusive use of legal personality to channel income and divert expenses of individuals, or those referred to the verification of instrumental entities for the issuance of irregular invoices to be used by operating companies, the Agency will once again influence the verification of Negative tax bases, tax credits based or quota pending compensation or application.
The guidelines also underline that the Tax Agency will be the body in charge of implementing this year the two new temporary taxes on energy and credit institutions and financial credit institutions, as well as the temporary solidarity tax on large fortunes.