The Tax Agency (AEAT) has launched a specific line of control over taxpayers with large assets who pretend to live outside of Spain to evade their taxes, something that will be verified using massive data analysis tools or “big data”, according to EFE reports.
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The Treasury thus responds to the controversy created after the departure of the youtuber El Rubius or The Grefg to Andorra to pay less taxes. The BOE has published this Monday the Agency’s Annual Tax and Customs Control Plan for 2021, which sets out the Agency’s priorities for this year within the framework of its strategic plan.
These include the control of taxpayers “relocated” or who pretend to live abroad, which implies the continuation of the systematic analysis of residence launched last year on a “broad group” of people with high purchasing power who were listed as not residents.
Throughout the past year, the residence analysis was systematically established on a wide group of taxpayers who appear as non-residents in the tax databases. This analysis, explains the Treasury, “has facilitated the obtaining of the necessary indications to be able to determine the residence in our country of some of these relevant assets, which will allow, as of this year 2021, to intensify the control actions of relocated citizens” .
This analysis with a “big data” tool has allowed the Agency to obtain indications that can determine the residence in Spain of these assets -for spending more than half the year, having a relevant center of economic interest or family relationships-, from Thus, in 2021 the verification files and the subsequent regularizations will be carried out.
On the other hand, this year the income campaign will have a new tool that will make it possible to predict errors based on the returns from previous years and warn the taxpayer to modify the draft, an option that will initially be limited to mistakes in the earnings from work, but that could be expanded in the future.
In addition, the securities portfolio and real estate amortization program will be improved and small businessmen and professionals will be facilitated the automatic transfer of their personal income tax books to the tax return.
The Tax Agency plans to launch the comprehensive digital assistance administrations (ADI) this year and extend the VAT draft to more groups.
The plan also provides for the reinforcement of the control of electronic commerce in order to access the necessary information from the platforms to, among other issues, identify companies that sell in Spain and therefore have to pay VAT in the country although have their residence outside.
The control actions will be supported by the inspection area, while the abuse of non-commercial direct mail to consumers from third countries will be reviewed and data mining will be used to complement the surveillance of foreign trade.
In 2021 there will continue to be individuals in businesses where there are signs of tax noncompliance, with special attention to computer programs that allow altering accounting records, and work will be done with associations of the self-employed and SMEs to calculate the economic activity indicators for each sector.
In addition, the Agency will regularize the VAT and personal income tax contingencies derived from the judgments that have considered self-employed workers of companies.
To advance in the fight against drug trafficking and smuggling, artificial intelligence, “big data” and data mining will be promoted in customs surveillance, especially in Campo de Gibraltar, and collaboration with the authorities of the Rock will be reinforced in the fight against tobacco smuggling.
Along with these actions, the control of the point of sale terminals listed in the name of third parties will be strengthened to avoid embargoes and the implementation of the “NRC online” system will continue to control the income of debtors managed through collaborating entities.
The pandemic has also affected the tax control plan, since it altered the actions in 2020 and this will have repercussions in 2021.
At the international level, the development of the automated risk analysis system in transfer pricing will be completed, reinforced thanks to the information obtained through the DAC6 directive, and structures that seek to benefit from the low taxation of havens will be pursued. prosecutors.