As it is usually planned every year, on January 23rd the Resolution of the General Directorate of the State Tax Administration Agency was published in the Official State Gazette, approving the general guidelines of the Annual Tax Control Plan and Customs of 2018.

These guidelines contain a specific reference to the lines of action for prevention and control of fraud that are considered most relevant, including both actions developed in recent years and new ones.

For this year of 2018 the guidelines revolve around four main pillars:

  1. Fraud prevention: information and assistance
  2. The investigation and the actions of verification of tax and customs fraud
  3. The control of fraud in the collection phase
  4. The collaboration between the Tax Agency and the Tax Administrations of the Autonomous Communities

The Ministry of Finance has highlighted in a press release the main aspects of the Tax Control Plan for 2018 that we briefly summarize:

Intensive use of data analysis technologies.

Two new sources of information such as the Immediate Information Supply (SII) and the data from financial accounts from dozens of jurisdictions through the CRS (Common Reporting Standard – OECD) Project, which are linked to other sources of information included in the recent years, they will be essential pillars in the fight of the Tax Agency against fraud.


Great patrimonies and concealment of activity.

The CRS information will be especially useful for the detection of income and assets abroad by large estates.

Throughout 2018, the new tool for the selection of large assets will be reinforced, based on more than fifty predefined fiscal risks and focused on assumptions that have important features of opacity or delocalization.

For its part, the implementation of the SII will facilitate the control of business or professional activities totally or partially hidden.


Multinationals and large companies.

The first exchange of information on large multinational groups as of June 2018 (Country-by-Country Report) will make it possible to optimize the risk analysis of these groups in order to detect, regularize and redirect tax avoidance practices.

At the same time, the Tax Agency will continue to correct the elusive practices of multinationals in accordance with the OECD risk areas BEPS (erosion of bases and transfer of benefits).


Analysis of new business models.

Research on the Internet and obtaining information related to new models of economic activity, especially in electronic commerce, will continue to be a priority for the Tax Agency. Special attention will be paid to new models of service provision and electronic distribution, information systems will be adapted taking into account the growth of payment systems such as electronic wallets and instant transfers, and control will be maintained over manufacturers and online service providers.


Repression of smuggling and money laundering.

Material resources and control actions in the area of the Strait of Gibraltar will be strengthened, the fight in the ports against the introduction of narcotics and the illicit trade in tobacco will intensify, and the use of new technologies will be promoted to stop the use of the ‘Deep Web’ internet and cryptocurrencies by organized crime.


Induced effect on collection.

A greater impact will be sought in the degree of compliance of tax obligations by taxpayers, taking into account that the collection actions have, not only a direct effect on those debtors subject to the collection procedures, but also affect the behavior of others contributors as an induced effect.

In addition, in 2018 the systematic control of large debtors will be a priority action, as well as an exhaustive and permanent investigation of their assets. The use of the information provided in SII will also be promoted to improve the effectiveness of the seizures. Finally, the adoption of precautionary measures, derivations of liability in property investigations to secure the collection of tax debts will be promoted, and permanent control will be maintained to continue reducing the outstanding debt.