Hello everyone.
On February 2, 2011 was published in the BOE a resolution of the Directorate General of Tax Administration which approved the basic guidelines of Tax Control Plan for 2011 . In short, the AEAT estimates that in the new economic and social impacts of the current economic crisis, we must deal differently and, above all, more active globalization of the activity and the introduction of new technologies . Indeed, the reality is that the administration wants to exhaust all avenues to collect taxes to obtain the necessary resources to finance public expenditure and flourish, as far as possible, part of the country's economy.
These "intentions" are reflected in a series of concrete measures which the first, is the control taxpayers more tax risk professionals. In relation to these, there will be new ways to prove income, such as external signs of wealth, will discuss the assets appearing on behalf of individuals and, if you are not able to justify an adequate correlation between income and expenditure tax inspection will be slightly less than automatic. Finally, with regard to these professionals, especially the outsourcing monitored to prevent execution of certain work or services are undertaken with entities formed for the sole purpose of issuing false invoices.
As regards non-residents, are investigate a bank account holders and non-resident in Spain to clarify any relationship they may have with business based in Spain and detect and income derived in our territory.
The "shadow economy" is, of course, the star of the new plan. Not only will investigate fraud at the Inland Revenue but also affecting Social Security, working together to identify false self-employed workers or those individuals who do not declare the income received and at the same time, may be receiving Social Security benefits either on welfare or in the form of unemployment benefits. Specifically will audit the electric energy consumption of households (not kidding ....), to monitor for POS terminals in private homes or control the importation of goods from Asian countries real headache for the English tax authorities and niche - is believed - 25% of tax fraud in this country ...
For companies, the actions focus on the so-called transfer pricing , as is well known, especially internationally, is frequently cited abuse of transfer pricing, which involved driving at will and not the real price correlation the goods or services in an open market.
You "general" measures are complemented by two dozen or more specific measures such as control flag that a ship is registered to demand the fee, to detect false insolvent with high economic capacity derived from business behalf of others or revise statements of assets of those deemed "Rentier" made prior to that the tax was quenched with 100% of quota.
is not clear what may be the level of success of this hodgepodge of measures, some of them difficult to implement (for example, in the case of temporary taxes ...) but it seems that in 2010, the AEAT drove no less than 10.043 million Euros more than the revenue in 2009. What is clear is that this "salad" of rules or sanctions are not associated with any type of bonus or financial incentive for those who want to volunteer status emerge as the Administration has chosen only the "stick" and renounced the "carrot" ... Only the future will clarify whether it has served a purpose.
Greetings!
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