The Treasury focuses inspection on the income tax of non-residents and the reform sector

The 'hairstyles' to detect the underground economy will be promoted, especially in the rehabilitation sector and real estate reforms.

The Treasury focuses inspection on the income tax of non-residents and the reform sector

The 'hairstyles' to detect the underground economy will be promoted, especially in the rehabilitation sector and real estate reforms


The Tax Agency will promote this year the control over citizens residing in Spain who declare their income through the non-resident income tax to "artificially reduce their tax bill", given that in addition to having lower tax rates than in the IRPF In this way, they are only taxed in Spain for the income generated in the country, instead of having to declare all their worldwide income.

This is one of the general guidelines of the 2023 Tax Control Plan published this Monday in the Official State Gazette, which also emphasizes the need to maintain control activity in cases of simulation of residence in autonomous communities other than the real one. , as well as in the exploitation of the information available on beneficial owners of opaque companies with high-level residential properties.

In the same way, specific plans will be executed in relation to the indirect ownership of real estate by non-residents, for the purposes of its correct patrimonial taxation.

The guidelines also underline that the Tax Agency will be the body in charge of implementing this year the two new temporary taxes on energy and credit institutions and financial credit establishments, as well as the temporary solidarity tax on large fortunes.

The Agency will therefore assume the powers of levying, management, verification and collection with respect to these two temporary taxes, despite being a non-tax public asset benefit, and will exercise the powers that are proper to it with respect to the tax. storm of great fortunes.

The plan also points to the definition of a complete letter of services provided by the Tax Agency and the assistance channels available for each of them. The letter of services will be accompanied by a new appointment application in electronic headquarters that will use a more understandable language. Work will also be done on strengthening and improving face-to-face care for the elderly or people who may be affected by the digital divide.

Within the scope of fraud prevention, the intention to continue reducing the number of non-filers of personal income tax through advertising campaigns during the declaration period, or carrying out early control of the entry of new taxpayers in the tax census and , in particular, in the case of entities effectively controlled by taxpayers with reprehensible tax behaviors in the past, on which it is intended to carry out a follow-up to prevent possible future tax non-compliance.

Another novelty projected for 2023 is the review of sanctioning procedures, especially in those cases of filing self-assessments without late payment, which do not cause economic damage to the Tax Administration.

At the same time, permanent priorities are maintained in the area of ​​collection, such as taking precautionary measures to avoid emptying assets, adopting liability derivations to strengthen the effective collection of debts, or monitoring debtors convicted of crimes. , and the use of advanced data processing and analysis tools will also be promoted, especially in the area of ​​large debtors, to quickly and efficiently detect patterns of complex collection fraud on which to focus and direct actions.

Actions will also be strengthened in relation to holders of economic activities that make use of so-called 'virtual payments', and specifically with the use of electronic payment methods located abroad through entities that do not participate in national supply obligations. of financial information.

In this line, it will try to obtain information, within the framework of EU regulations, on digital payments made through entities or applications whose registered office and servers are located abroad.

The guidelines also make special reference to the investigation of the use of virtual currencies and this year the intention of the Collection Area to promote actions to locate crypto assets subject to seizure is underlined.

In turn, the Customs Surveillance Service will develop an investigation plan associated with the use of cryptocurrencies in the field of the digital economy in order to detect assets whose origin may be linked to criminal activities.

Inspection actions on the incorrect setting of the prices of related-party transactions in multinationals will also increase, with the expected boost to joint inspections with other tax administrations at an international level.

Likewise, the focus will be maintained on the identification of structures and patterns of behavior that unduly benefit from the low taxation of certain territories, tax regimes or structures, and that are or can be replicated or standardized for use by a plurality of taxpayers.

For its part, the Tax Agency will reinforce throughout 2023 control over sectors and business models in which there is a high risk of existence of an underground economy. Thus, the traditional visits or fiscal "hairstyles" will be promoted in relation to multiple sectors, although with a special focus on activities related to the construction, rehabilitation and reforms of real estate.

Within the framework of the new regulations on the prohibition of sales concealment software, specific plans will also be deployed focused on identifying management and accounting software tools used by businesses and companies, as well as verifying the consistency of computer programs. with the applicable regulations.

The Agency will affect the verification of negative tax bases, tax credits on the basis or quota pending compensation or application. The analysis of structures such as Economic Interest Groups stands out in those cases in which they have served as vehicles to transfer and market tax benefits to third-party investors.

This analysis and verification will be extended to the participants or partners of the interposed entities and will especially attend to the serial sale of these structures for the use of tax benefits, when they deviate from the law, are clearly abusive or are based on factual assumptions. simulated or artificially inflated.

In any case, the Agency will ensure that the application of the deductions provided for in the Corporate Tax are linked to the development of real activities aimed at the purposes provided for in the standard, as well as that the amounts that have been applied as bases of the deduction correspond to the expenses actually incurred in its execution, avoiding abuse in the possible transfer of tax benefits to the financiers of the activities that the regulations seek to promote.

The plan also states that new technology will be introduced to monitor vessels engaged in illicit maritime traffic and detect contraband in postal parcels.