Annual Tax and Customs Control Plan for 2023

The BOE dated February 27, 2023 published the resolution dated February 6, 2023 approving the general guidelines of the Annual Tax and Customs Control Plan for 2023.
This plan is based on five main pillars:
– Information and assistance.
– Prevention of non-compliance. Promotion of voluntary compliance and fraud prevention.
– Investigation and verification of tax and customs fraud.
– Fraud control in the collection phase.
– Collaboration between the Tax Agency and the tax administrations of the Autonomous Communities.

The Tax Agency plans to carry out this annual plan focusing on these five points:

• The census: Purification of non-commercial companies and with partners with “reproachable” conduct in the past.
• Compliance with the filing of self-assessments and informative declarations: It will be supported by the Immediate Information Supply (SII), this system, which is mandatory for large companies (and soon mandatory for all), allows an immediate control of the operations and the verification of the corresponding declarations, whether VAT or the informative model of intra-community declarations.
• Quality of information: Information on money movements with third countries. This information already flows between European Community countries, OECD countries and the United States. This flow of information makes it possible to compare transfers with what has been declared.
• Prevention in Customs and Special Taxes: Information is enhanced in terms of the entire European community for the control and detection of goods from countries with international sanctions. This is intended to avoid triangular operations carried out with the purpose of hiding the country of origin. The control of all types of goods subject to any special tax regime will also be intensified.
• Promotion of civic-tax education: A somewhat “naïve” point that argues that we must educate on tax matters so that we all feel the obligation to do it right.