In line with their Strategic Plan (2020 – 2023), the Annual Tax and Customs Plan of the AEAT General Directorate was published in the BOE on February 1, 2021. This plan outlines changes to its organizational model and includes new initiatives to help taxpayers navigate the tax system.

The Tax Agency has invested in a comprehensive technology-based assistance project, aiming to reduce the paperwork burden on taxpayers and help with voluntary tax compliance—thereby, preventing non-compliance and reducing fraud.

Prioritizing the use of new technologies in 2021, the Tax Agency will be assisting taxpayers by:

  1. Consolidating the Integral Digital Assistance Administrations (ADIs) through different virtual channels (including those below, plus online chat, video call, email, specialized outgoing call, etc.).
  2. Providing online assistance with VAT using the Virtual Assistant and even more useful tools for taxpayers:
    • A Locator for deliveries of goods and services;
    • A Real Estate Qualifier;
    • Help with the preparation of Model 303 for Landlords and Model 303 Basic for the self-employed;
    • A calculator for tax base modification deadlines and other corrections;
    • The Pro Rata Calculator, which calculates both general and special pro rata, and provides an annual regularization of the final percentage (including an annual regularization from the transfer of investment goods);
    • The SII Term Calculator;
    • SII Virtual Assistants;
  3. A Census Assistant, to help with the formalization and presentation of the census declaration.
  4. Developing a new tool, the Activity Search Engine.
  5. Consolidating of the Tax Agency’s mobile app, offering personalized services to taxpayers and making finding information easier;
  6. The Agency has also made huge progress with making tax data directly available to the taxpayer, specifically:
    • For Corporation Tax, the data will include significant information to consider when calculating the accounting result. It will also display other relevant information for the correct completion of Form 200.
    • For Value Added Tax, the PRE-303 Help Service constitutes a new, simplified way of presenting the applicable VAT.

As a consequence of this huge technology update, the tax administration has also:

  1. Consolidated a national telephone enquiry service, directed and coordinated from the Collection Department. Called REC @ T, it provides more agile and direct access for taxpayers via a single telephone number for all territories and citizens.
  2. Enhanced the Cl@vePIN system for calls received. This allows citizens a secure way to obtain their specific information and the option of carrying out a variety of procedures.

Work is also underway on the Tax Agency website to improve, simplify and modernize communication with taxpayers.

All of these changes will, no doubt, be welcomed by taxpayers!

If you have any queries on Spanish tax or its systems, please contact your Auxadi Tax Team.

Do you need more information?

Please, contact us!
Marta Reguera

Marta Reguera
Director Tax Support

All information contained in this publication is up to date on 2021. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.