The Tax Agency (AEAT) recovers its traditional inspection activity on the ground after the “stop” caused by the Covid-19 pandemic and does so by focusing on the real estate construction sector, where it will pay special attention to rehabilitation activities and reforms. The Treasury has published this Monday the Annual Tax and Customs Control Plan for 2023, where the measures of the 2020-2023 Strategic Plan that will be implemented this year are specified.
The inspection will also be strengthened in relation to electronic commerce platforms and when monitoring the warning letters sent in 2022 to taxpayers at risk of non-compliance. Among the novelties of the plan is the implementation of comprehensive taxpayer assistance, which, as announced, will consist of a service letter that, through a new appointment application, will allow the user to choose which service they need and through which channel you want to receive help.
A new sanctioning regime
In addition, the Agency plans to implement a new sanctioning regime that takes into account the compliance record of each taxpayer and will monitor those who, after having carried out regularizations, do not modify their tax behavior. The Plan also details the tax obligations in the field of the Spanish presidency of the European Union in the second half of the year, such as business taxation or digitization.
As far as personal income tax is concerned, the plan provides for the redesign of the renta web program to make it more intuitive, as well as working to reduce the number of non-filers, while in corporation tax information on pending credits will be automatically uploaded and work is being done to advance returns to SMEs.
Non-residents, homes and Socimi
In 2023, the Tax Agency will also advance in purging the census of non-commercial entities and will maintain vigilance for the correct determination of the transfer prices of multinational groups and the adequate declaration of income tax withholdings for non-residents.
Likewise, it will be verified that non-residents who establish their residence in Spain pay taxes in the country after detecting that some continue to do so in the State of origin, and the “simulation” of tax residence between autonomous communities will be monitored to “take improper advantage of a lower taxation.
General of Notaries and the economic activities of those who do not accept payment by bank means, whose income comes directly from the final consumer or who show “external signs of wealth” with the declaration will be monitored. The Agency will monitor that the socimi comply with the investment requirements and will work to “facilitate” compliance with the obligations of cryptocurrency holders.