This Tax Administration will tighten the siege on its construction, rehabilitation and reforms this year. household and wanted buildings fake, via ‘financial hairstyles’. It will continue to chase after taxpayers who make simulations this year. change of residence in autonomous regions to pay less taxes. These are the measures included in the 2023 tax control plan published this Monday by the Official State Gazette (BOE).
With regard to construction activity, the plan guides point out all activities from construction to reforms to accurately declare them. Jesús Gascón, Minister of State for Finance, came to Congress this Monday to say it was about. works at “street level” informs Rosa María Sánchez to make the relevant checks.
The plan is also a More control for Spanish residents who declare their income through 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 only taxed for income earned in Spain and not for everything earned worldwide.
In the area of tax displacements, the plan insists on “the need to maintain control”: Simulation of residence in autonomous communities different from the real oneas well as using available information on the actual owners of opaque companies with high-end residential properties. their proper patrimonial taxation purposes.
One of the innovations included is a new information and assistance model that most services are offered across all channels and the citizen decides how they want to participate, depending on the type of service and the resources available. In turn, the Agency will strengthen the whistleblowing campaign during the filing period to continue reducing the number of those who do not declare their personal income tax.
Another innovation is review of sanctions procedures, especially where self-assessments that do not cause economic harm to the Tax Administration are submitted without revenue after the deadline. Actions regarding the use of electronic payment methods residing abroad will also be strengthened in relation to economic activity holders benefiting from so-called ‘virtual payments’, and in particular through organizations that do not participate in national obligations to provide financial information. .
The guidelines also make specific reference to the investigation of: use of virtual currenciesGiven the usual wording of the need to verify correct taxation, the intent of the Containment Area to encourage actions to find crypto assets subject to confiscation this year has been underlined.
Similarly, the focus will be on the identification of behavioral structures and patterns. taking unfair advantage of the low taxation of certain territoriestax regimes or structures and that can be reproduced or standardized or implemented for use by a large number of taxpayers.
They will open in order specific plans focused on defining management and accounting software tools used by stores and companies, as well as to verify the consistency of computer programs with applicable regulations.
Along with other priority attention actions in the Guidelines from previous years, e.g. abuse of legal personality For those referred to the verification of intermediaries to direct the income and expenses of individuals or to issue irregular invoices to be used by operating companies, the Agency will once again influence the verification. Negative tax bases, compensation or filing based on tax credits or pending quota.
The directives also underline that the Tax Office will be the body responsible for imposing the two new temporary taxes on energy and credit institutions and financial credit institutions this year, as well as the temporary solidarity tax on large fortunes.