Tax Agency details it in its ‘Tax Control Plan’

The Tax Agency has recently published the general guidelines of the 2022 Tax Control Plan , available in the Official State Gazette (BOE), with the strategic objectives of preventing and combating tax fraud.

In this sense, the Treasury will reinforce the Anti-Fraud Law and will once again promote appearances at venues where economic activities are carried out with the purpose of ” combating unsupportive behavior by a very small part of taxpayers who take advantage of the difficulty of contrasting data on the real volume of income”, they detail in a press release.

What sectors does the Treasury visit and how does it decide?
In this way, the so-called “visit plan” will continue, which has a dual function of controlling and promoting the improvement of voluntary compliance . This year also highlights those dedicated to the verification of matters of a census nature. For this reason, “visits to the so-called ‘nests of companies’ will be included”, such as coworking spaces, offices or places for simple reception of correspondence .

As detailed in the Tax Control Plan, during this year a technique will be repeated that consists of complementing this annual plan of visits to certain business sectors.

Thus, warning letters will be issued addressed to “taxpayers, from the chosen sectors, who incur certain parameters of risk of non-compliance when it is observed that said parameters have been maintained continuously over the last years”.

In addition to the aforementioned spaces, throughout 2022 a “high number of visits” will be maintained to those establishments where “merchandise subject to customs surveillance to verify the correct use of the corresponding authorizations” are found , indicates the Plan.

Thus, temporary storage warehouses, customs warehouses, authorized shippers and recipients, or authorized economic operators, among others, may be subject to control.

This visit plan is not new, despite having been paralyzed during the pandemic, and the public body determines the sectors it will visit, taking into account the submerged economy within them . According to the Treasury, the visits fall on economic sectors that may be failing to pay taxes, but also on specific companies or businesses in which there have been repeated failures.

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