Starting next year, the Treasury will send everyone who has a business a draft of their quarterly VAT return. The system will be similar to that of the Income Tax return.
The Treasury wants to facilitate the procedures for the self-employed and companies. Starting next February, the Tax Agency will send drafts with the quarterly VAT declaration to those taxpayers who carry out some type of economic activity. This was announced last Thursday by the acting Minister of Finance, María Jesús Montero, during the inauguration of the XXIX Congress of State Finance Inspectors (IHE) that was held in Zaragoza. This is a “pilot experience similar to that of the IRPF drafts.”
Those required to declare this tax will receive the aforementioned draft which, as with the Personal Income Tax, may or may not be confirmed. As explained by the Ministry, "in principle it will be offered to a small number of taxpayers from among all those included in the SII (Immediate Supply of Information) and with a volume of operations of less than six million euros."
Some won't get it yet
Those who, for the moment, will not receive any document are the self-employed and small businesses that are covered by the cash VAT regime, are part of a group of entities or are within the Registry of Monthly Returns.
Once implemented, the new draft will allow the tax refund times to be reduced or, in other words, the self-employed and SMEs will collect sooner the amount to be returned for the excess of input VAT over the output VAT. In fact, according to Montero, the objective is to “make it easier to submit declarations, especially for small businesses, and encourage voluntary compliance.”
However, the Treasury will also take advantage of the system, since it will have better control of the taxpayers.
Another novelty for those who declare corporate tax
Within the Strategic Plan 2020 – 2022, in which the aforementioned initiative is framed and finalized by the Tax Agency, another novelty is incorporated that affects Corporate Tax. Taking the 2019 Tax declaration as a reference, and with the aim that companies “can verify their declaration”, the Treasury will notify them of the tax data that is in their files.
On the other hand, in autumn 2020 the ADI (Comprehensive Digital Assistance Administrations) will be launched. The project, which will start in Valencia as a pilot, consists of the opening of advisory offices - which will be added to the traditional in-person ones - to serve and help digital taxpayers (those who carry out the procedures by telephone or through some means electronic). From the Treasury, they explained that this assistance system represents a “qualitative leap, since it allows, on the one hand, “greater specialization of officials” and, on the other, “to resolve taxpayers' doubts in a longer schedule and without the need to of displacement.”
In terms of collection, the plan contemplates that self-employed people and companies can pay their debts from their mobile phones through an instant transfer system. Over the next year, the “future virtual assistant for the census declaration (registration, modification and deletion of economic activities)” is also expected to be put into operation.
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