Treasury and Labor resume sending warning letters to prevent tax and labor fraud

The Tax Agency presents the tax control plan for 2022
The Labor Inspection focuses on domestic employees

The Tax Control Plan for 2022 published this Monday in the Official State Gazette (BOE) suggests the intentions of the Tax Agency regarding the prevention of fraud. Among the measures contemplated in the document are the issuance of warning letters to taxpayers who present certain parameters that point to a potential risk of non-compliance; the control of international taxation and the fight against tax havens; and the search for hidden heritage, among others.

The Tax Agency, as detailed by the BOE and the Ministry of Finance itself in a statement, will resume issuing the well-known warning letters to taxpayers who, over time, present certain characteristics that point to a potential risk of non-compliance with the treasury. . The organization also plans to deploy a strategy to extend the use of OECD techniques for analyzing taxpayer behavior in the organization in order to facilitate voluntary compliance.

In relation to the fight against territories and regimes that favor evasive and elusive conduct, the inspection actions will ensure the correct application of the anti-paradise rules existing in the regulations, but from now on the information received in 2021 will be added. on compliance with the substantial activity requirement provided for in the development of the BEPS project. Specifically, it is a new exchange promoted by the OECD Forum on Harmful Tax Practices through which territories with a non-existent Corporate Tax, or with a zero or very low rate, offer the countries of residence of the parent companies or of the final beneficial owners information on entities located in those territories that carry out activities that can easily be relocated.
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In the section related to small and medium-sized businesses and the self-employed, the Tax Agency also studies the design of techniques that allow not only compliance with the prohibition, but also provide comprehensive digital solutions for compliance with billing and registration obligations and the progressive obtaining of draft declarations to the extent that the billing system also enables the automatic sending of information to the Agency. All this in a context of availability of European funds to finance the digitalization of self-employed workers and SMEs.

The plan will also promote appearances at headquarters where economic activities are carried out to combat the unsupportive behavior of a small portion of taxpayers. Likewise, the traditional visiting plan will continue, with
its double component of control and promotion of improved compliance
volunteer.

At this point, the eye this year will be on verifying census issues, which will include visits to the so-called nests of companies, such as can be found in coworking centers and places for simply receiving correspondence.

Checks will continue in those sectors or business models in which high levels of the shadow economy are observed, and especially in areas in which cash is used as the only accepted means of payment, or in which it can be used above the legal limitation of cash transactions.

Negative tax bases to be offset

The Tax Agency will also continue the task of verifying taxpayers who have repeatedly entered in their declarations negative tax bases to be offset and deductions pending to be applied in the Corporate Tax, as explained by the Treasury. The increase in these balances and the risk that this implies of undue tax reduction in future years makes special control necessary.

Domestic work

In parallel to the Treasury plan, the Labor and Social Security Inspection has also started this Monday a new offensive to regularize salaries and Social Security contributions of domestic employees with special focus on people hired part-time. As explained by the Ministry of Labor, this campaign involves sending more than 35,000 letters addressed to employers with "technical assistance" and information to proceed with the regularization of salaries that are below the minimum interprofessional wage (SMI) and the corresponding regularization of Social Security contributions.