The Tax Agency plans to recover the traditional inspection activity after the “break” of the pandemic and this year will focus especially on the real estate construction sector, with particular attention to rehabilitation and reform activities.
The Agency has published on Monday the Annual Tax and Customs Control Plan for 2023, which specifies the measures of the Strategic Plan 2020-2023 that will be implemented this year, among which is to recover the presence “on the street” of its inspectors.
Inspection will also be strengthened in the area of e-commerce platforms and in the follow-up of warning letters sent in 2022 to taxpayers at risk of non-compliance.
Among the novelties of the 2023 control plan are the implementation of a comprehensive attention to the taxpayer, which as announced will consist of a letter of services that, through a new appointment application, will allow the user to choose what service he needs and through which channel he wants to receive the help.
In addition, the Agency plans to implement a new sanctioning regime that takes into account the compliance history of each taxpayer and will monitor those who, after having made adjustments, do not modify their tax behavior.
The Plan also details the tax priorities within the scope of the Spanish presidency of the European Union in the second half of the year, such as business taxation or digitalization.
As far as personal income tax is concerned, the plan foresees the redesign of the web income program to make it more intuitive, as well as working to reduce the number of non-filers, while in corporate tax information on outstanding credits will be automatically loaded and work is being done to advance refunds to SMEs.
In 2023, the Tax Agency will also make progress in the purification of the census of non-commercial entities and will maintain vigilance over the correct determination of the transfer prices of multinational groups and the adequate declaration of income tax withholdings for non-residents.
Likewise, it will be verified that non-residents who establish their residence in Spain are taxed in the country after detecting that some continue to do so in the State of origin, and the “simulation” of tax residence between autonomous communities will be monitored to “take undue advantage of lower taxation”.
Efforts will also be devoted to the exploitation of real estate data of the General Council of Notaries and the economic activities of those who do not accept payment by bank means, whose income comes directly from the final consumer or who show “external signs of wealth” inconsistent with what has been declared, will be monitored.
The Agency will monitor that the Socimi comply with the expected investment requirements and will work to “facilitate” the fulfillment of the obligations to holders of cryptocurrencies.