Control measures during the collection phase and collaboration between Administrations

In this second part of the article we will analyze what measures the Tax Agency wants to introduce in the collection phase and through collaboration between Administrations to reduce fraud and improve control over taxes.

1. What measures will the tax agency apply during the collection phase?

Throughout 2018, possible regulatory changes are expected to combat fraud and ensure the effective collection of debts. In most cases, these are measures that already exist, but which will be further elaborated upon

• The transfer of responsibility to the administrators
• The preventive seizure
• Monitoring for asset stripping (potential criminal insolvencies)
• Continuous monitoring of large debtors, also acting with a more individualized approach (asset investigation)
• Permanent monitoring of debt in the seizure phase, including those that are frozen and suspended
• Monitoring apparently insolvent debtors in the creation of successive companies that fail to meet their payment obligations.

2. Collaboration between the tax agency and the tax administrations of the autonomous communities.

• Information exchange and planning regarding taxes transferred to the Autonomous Communities will be encouraged.
• Coordination of census data through the Shared Single Census and the periodic transmission of declarations.
• If a taxpayer has outstanding debts with the Tax Agency, the AEAT will request information from the Autonomous Community regarding the establishment of life annuities, company dissolution operations and capital reductions with the allocation of assets or rights of the company to its partners, loans between individuals and budgetary payments before they are carried out.
• Information will also be requested on the regional portion declared in the Income Tax return in order to monitor deductions and taxation for disability and large families.
• Finally, there will also be cooperation for the control of real estate transactions (to determine their correct taxation); Wealth Tax (cross-referencing information on ownership of assets and rights, those located abroad and the identification of taxpayers); control of transactions of companies declared exempt; verification of the declaration of addresses and their modifications; and the verification and control of compliance with the requirements for the application of the tax regime of cooperatives.

These are a summary of the general guidelines for action that the Spanish Tax Agency (AEAT) will take for tax control in matters of tax fraud, approved in the Official State Gazette (BOE) No. 20, of January 23, 2018. If you need more information, we will be happy to provide it.

Lara Escudé Rojas

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Lara Escudé

Tax and accounting consultant at Àmbit Assessor

A graduate in Business Administration from the University of Barcelona, ​​she supplemented her studies with courses in customer service and corporate tax. While working and studying, she worked in sales and teller operations at La Caixa d'Estalvis i Pensions de Barcelona (now Caixabank) in 2007. From 2010, she worked as an advisor and accountant at Fiscalsegur and PKF Asesores. In March 2017, she joined Àmbit Assessor, SL as a tax and accounting consultant.

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