The Treasury closes the fence to the self-employed, to the extent that it already monitors the income in the accounts of these professionals on their own.
According to a letter that the Treasury has sent in recent weeks, the Treasury not only limits itself to checking the record book of sales and income, purchases and expenses, and investment assets, but also analyzes the bank movements of these class professionals half.
Through a strategy that, according to the sources consulted, does not seem usual, the Tax Agency that depends on the socialist María Jesús Montero, not only asks for the justification of the activity of the self-employed employees so that, in the case of observing signs of fraud, more data is examined. The letter sent to a professional, specifically a hairdresser, has raised the alarm.
It explains that "according to article 136.3 of the General Tax Law 58/2003, in a limited verification procedure, the taxpayer may be requested to provide documentary justification of financial operations that have an impact on the base or quota of a tax liability”. And it warns that in the event that the source of income is not correctly justified, "it could be inferred that the origin of such monetary inputs cannot be other than said economic activity, and that, therefore, it is income from undeclared exploitation”. And you are given a period of 10 business days to send the information.
Taking into account the difficulty in justifying certain income in detail, such as income from gifts from a wedding or communion, or the case of receiving money from a known person or family member, including one's own spouse, it is clear which is a circumstance that will change the habits of the self-employed, forcing them to keep documentation that proves each of the bank movements, even if they are not linked to professional activity and are personal. The reason: if these incomes are not well justified, it can be assumed that an attempt has been made to pay less to the Treasury.
In the aforementioned letter, the Tax Agency advises that, in the event that "this requirement is not met within the period and in the manner indicated" (10 business days), the self-employed person may face a "tax offence" of those classified as "serious", punishable with a pecuniary fine. And it also warns that "the delay in fully completing the requirement may be considered a delay for reasons not attributable to the Tax Administration".
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