The Treasury published on February 23 the Resolution of the General Directorate of the AEAT, which approves the general guidelines of the 2016 Annual Tax and Customs Control Plan, that is, the instructions for tax inspections.
In this plan, the intention of the Ministry of Finance to act in three fields is clear:
- The underground economy
- heritage research
- The generation of income abroad
In this way, and more specifically, the Ministry will attack harshly:
- The lack of declarations of tax non-residents or residents with interests abroad,
- Those who do not declare anything,
- Those who work with cash
- The large groups of companies that sell to each other for prices without a profit margin.
- Property owners who rent online opaquely.
What is expected to be acted on most harshly is those who systematically do not pay the bills and evade their responsibility by insolvency and asset emptying, something fully compatible with the already in force "second chance" that has its own Law.
Lastly, the fight against fraud in collection management is intensified, by extending the collection management actions of the outstanding debt to a greater number of taxpayers, through the derivation of responsibility and the assurance of the effective collection of the debts.
The lines of action will be:
1.-Control of the underground economy.
To companies that in their ordinary operations handle either large amounts of cash or simply most of their business is carried out with cash transactions. Both businesses that sell directly to the final consumer and companies that participate in the distribution chain through other companies dedicated to selling to the public.
Visits to analyze billing and means of payment, to verify compliance with the limitation of 2,500 euros for cash payments, in accordance with Law 7/2012, of October 29.
Important monitoring of those individuals who offer homes online without declaring them, as well as tourist companies that do not comply well with their tax obligations.
2.-Investigation of assets and income abroad.
Inspections related to the 720 model, both penalizing for non-submission and looking for indications of concealment of assets, up to the lack of consistency between the declaration and the rest of the information available on the tax and patrimonial situation of the taxpayer.
3.-Control of the digital economy.
Delimitation of action protocols both in companies that carry out electronic commerce and in those that host their data in the cloud.
Verification actions on the taxation of those businesses that operate through the network, as well as the benefits obtained by companies that advertise goods and services on the Internet.
Systematization of information from operators considered to be at risk, such as their domain names and indicators of their status as advertisers.
4.-Expansion of collection management.
Management of the debt pending collection on a greater number of taxpayers, promoting the derivations of responsibility and, wedding dresses where appropriate, the appropriate judicial actions to combat asset emptying operations and cases of punishable insolvency.
Streamlining of collection management in cases of evidence of fiscal crime and smuggling.
Precautionary measures are reinforced to strengthen the collection of debts.
Intensification of investigations into financial movements and streamlining the management of both debts in the embargo phase and those affected by bankruptcy proceedings.
5.-Other control measures on tax fraud.
Improper use of companies to declare income of individuals, from professional activities and monitoring of external signs of wealth for the purpose of detecting undeclared income.
Control over the issuance of irregular invoices and the existence of organized VAT fraud schemes.
Control of income declared exempt that suppose tax deductible expense in the payers.
At Aseryde we offer you the possibility of hire our tax services which include, if necessary, assistance in Treasury Inspections.
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