Last Tuesday, the 23rd, the Official State Gazette (BOE) published the resolution in which the general guidelines of the Annual Tax and Customs Control Plan for 2018 are approved.
This year there are several tax control actions worth highlighting, mainly those related to electronic commerce.
The measures focus on research and obtaining information related to new models of economic activity. Actions on new distribution models, such as “triangulation of shipments” and “stores of stores”. Actions on manufacturers through the Internet and the fiscal impact of new technologies such as blockchain, and specifically “cryptocurrencies” or commonly known as “bitcoins”, will also be studied.
The aim is to adapt information systems to prevent fraud in the use of electronic wallets and instant transfer systems.
Freelance work is also in the spotlight. These activities will be monitored in the short term in order to prevent discriminatory practices against stable forms of work, where workers enjoy due protection, and to ensure fair taxation.
On the other hand, the tax control plan will carry out the definitive implementation of the Immediate Supply of Information (SII) which will allow the development of more complex mechanisms to detect inconsistencies in the data that can serve as indicators of the existence of tax risks and will facilitate the control of hidden activities.
Another project launched is the reception of information on financial accounts of residents in Spain from other jurisdictions. This will bring to light financial assets and guarantee the correct taxation and declaration of income from them.
Other actions are related to the existence of VAT schemes, mainly within the EU. Control actions will also be carried out on tax groups and entities. In addition, through the so-called "country-by-country report", the risk analysis of large groups will be optimized in order to detect and regularize tax evasion.
Finally, customs fraud in relation to excise and environmental taxes will continue to be monitored.
English 
Spanish