The control plan sets out the main steps and actions to be implemented by the Spanish Tax Authorities in the financial year 2015. Some of them are new, and others aim to reinforce existing measures.
The three major areas of focus are:
- Verification and investigation of tax and customs fraud
- Control of tax fraud in the collection phase
- Collaboration between the Spanish Tax Agency and the regional tax authorities
Measures already adopted in previous years, which are also covered in the control plan, include:
- Reinforcing prevention and control measures to obtain information for the early detection of concealed activities and to promote actions in situ in those sectors where there is a particularly strong social perception of high levels of the hidden economy.
- Developing assessment procedures and cancelling advance pricing agreements between related parties (natural persons and bodies corporate), which may be requested by taxpayers and accepted by the Tax Authorities as an instrument to prevent fraud, increase legal certainty and reduce future litigation.
- VAT fraud in intra-community operations will be monitored, as well as the use of tax deposits, in order to prevent their use for tax avoidance purposes.
- Exchanges of information from the most relevant census data of taxpayers through the Single Shared Census, a consolidated database of census data obtained by the national and regional tax administrations. The Spanish Tax Agency will provide the regional tax authorities with access to any information on taxes assigned to them that may be necessary for the appropriate management of tax matters.
- Other measures relate to VAT on real estate transactions, and individual taxation.
In addition to the above, the following measures and actions to be adopted by the Spanish Tax Authorities will be applied for the first time this financial year. They seek to adapt to the changes in the socio-economic situation, and contemplate the impetus of some new business sectors or business types, the development of new technologies, the changes in tax rules and the changes in taxpayers' behaviour:
- To ensure that tax inspections are more effective, selective actions will be planned on a joint basis country-wide to fight fraud related to dual-use software. These will be supplemented by other actions seeking to conduct conventional inspections and formal verification of data in certain sectors, thus contributing to increasing awareness of taxpayers about the need to discard such practices. These steps will be taken particularly in industries where sales are made directly to end-consumers, due to the greater difficulty traditionally encountered in verifying procedures in these sectors.
- Investigation of offshore assets by using the information provided by the different countries and jurisdictions and the information arising from the General Plan for Data Collection about purchases made by using debit or credit cards debited to accounts held in offshore non-resident financial institutions. Taxpayers who fail to file Form 720 will also be investigated if there is evidence of concealed assets; and also those who, despite having filed the form, have failed to provided sufficient consistency when reporting their assets and rights.
- Control of manufacturers or service providers that market their products or services online, in order to ensure that their business revenues are appropriately taxed in Spain. Data will be collected in connection with evidence of success of electronic commerce sites and using analysis techniques of social media.