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Annual Tax Control Plan 2015

In fulfilment of the article 116 of General Taxation Law, the Resolution of 9 March 2015, performed by General Directorate of State Tax Administration Agency (AEAT), has published the general guidelines on the annual tax control plan for 2015 , focused in the following areas:

► Control and investigation on tax and customs fraud.
► Control the fraud in tax collection process.
► Cooperation between Spanish Tax Administration Agency and Regional Tax Administrations.

There is a continuity on previous year’s measure. Among others it is highlighted the early detection of hidden transaction, to keep monitoring of Personal Income Tax and VAT fraud related to intra-Community transactions, real estate operations and the use of intermediary companies just for avoiding taxes. Advance agreements related transactions’ value between taxpayer and entities linked and information tax exchange.

For the year 2015, new measures have been adapted to the new business models and to the changes in taxpayers’ behaviours:

► Monitoring manufactures or service providers who do the trading through internet.
► Control of hidden wealth aboard.
► Plan coordinated actions internally to prevent the double use software fraud.

2017-09-18T13:18:59+00:00 15/05/2015|Latest news|