The Annual Tax and Customs Control Plan 2021 has been published in the Official Gazette of Spain (BOE), dated February 1, 2021, which approves the guidelines to be followed by taxpayers regarding these matters.
Therefore, the purpose of this article is to briefly describe the main aspects of the general guidelines of the control plan issued by the State Agency of Tax Administration (Agencia Estatal de Administración Tributaria).
Potentially aggressive tax planning
According to the guidelines indicated in 2021, the multilateral control in the European Union will be significantly increased, already since 2020 it had started to receive information in relation to potentially aggressive tax planning mechanisms in accordance with Directive (EU) 2018/822. In relation to this, any tax advisor participating in this will have to report this.
Being that by 2021, this type of information exchange will be seen to be effective and will help to bring fairness to taxation in the European Union.
In 2021, the development of the risk analysis system will be completed based on all the information that the Tax Administration has on transactions with related parties in relation to the exchange of information on various incomes, thanks to the BEPS project, unilateral agreements and information according to the Country-by-Country Report.
Likewise, the Tax Administration will take into consideration the guidelines indicated by the OECD in relation to the implications of COVID-19 and transfer pricing.
Tax on Certain Digital Services
In 2021, this tax related to digital intermediation in different sectors came into force, for which census and verification actions are foreseen for this year, which will ensure a higher level of information from the taxpayer.
In 2021, the Tax Administration will increase tax controls for the following excise taxes:
- Hydrocarbon Tax: Control of the application of certain exemptions will be strengthened, and control of the network of tax warehouses will be enhanced.
- Special Tax on certain means of transport: Control of the correct declaration of the taxable base and exemptions will be carried out.
- Greater control of products subject to Special Taxes in order to determine if there are undeclared sales.
Fraud control in the collection and customs phase
As regards fraud control in the collection phase, actions related to deferment requests will be intensified when these are not guaranteed.
In the case of customs fraud control, the correct use of tax benefits for the import of goods linked to the fight against COVID-19 will be verified.
On the use of technologies
Due to the pandemic situation in 2020 the General Taxation Law was modified so that they can appear telematically, for 2021 it is planned to intensify the use of technology in order to perform verification actions.