A few days ago, the Plan was published in the BOE Tax Control 2020, which establishes a series of measures to prevent tax fraud and control taxpayers. In this post, we tell you the main news.

The areas of action of the Tax Control Plan are five:

  • Information and assistance
  • Prevention of non-compliance
  • Checking tax and customs fraud
  • Control of fraud in the collection phase
  • Collaboration with the tax administrations of the Autonomous Communities

Measures of the 2020 Tax Control Plan

The most outstanding bases of the 2020 Tax Control Plan are the following:

  • Negative tax bases in Corporation Tax. The Company Tax returns of taxpayers who have repeatedly declared negative tax bases pending compensation and deductions pending application will be checked. This is because the declaration of compensable tax bases reduces the income of the Treasury for the tax.
  • Collaboration with the tax administrations of the Autonomous Communities. In this sense, periodically, information will be sent to the Tax Agency on the taxes assigned and managed by the Autonomous Communities, such as the Property Transfer Tax, the Inheritance and Donations Tax and other taxes gambling. In addition, the operations carried out in the real estate field will be reviewed to verify if they are taxed by ITP or VAT.
  • International taxation. Forms of control of transfer prices and transnational operations will be implemented. In addition, a new automated international tax risk analysis system based on data on related party transactions will be implemented. On the other hand, large international corporations will be monitored to verify fiscal erosion practices.
  • Taxpayer assistance. To facilitate compliance, the Treasury implements several means, such as creating the Comprehensive Digital Assistance Administrations (ADIs) to provide help to taxpayers digitally or the census assistant that provides support when filing the census declaration by part of the entrepreneurs.
  • Control of large assets. Controls on large assets will be intensified, increasing the number of taxpayers proposed for inspection and focusing on those cases that are very opaque or with a high degree of relocation.
  • Controls of the income of artists and athletes. The Treasury will increase control over the income obtained by non-resident artists and athletes who act in Spanish territory.
  • Commercial relations. As a result of the cases that have appeared in the press relating to legal proceedings on self-employed workers who concealed an employment relationship, the Tax Agency will study in-depth the commercial relationships that are actually employment relationships.
  • Control in the collection phase. In this sense, the Treasury will promote the assessment of tax collection risk, prevent crimes against the Public Treasury and avoid the emptying of assets.

In short, it is a plan that aims to increase control over taxpayers to avoid tax fraud. In this sense, to comply with the law, it is essential to have the help of tax experts who advise you on the procedures to be carried out and how to save taxes.