TSPM of 2009 This is to adapt the methods, means and strategies is the AEAT to cope with continuous changes that are experiencing the types most serious tax fraud, "get this TSPM 2009 goals?. Time will tell.
I will focus this article on "fiscal risk areas of priority attention" and more specifically in the intensive control activities are those with major developments.
The intensive control activities are those that are directed to the discovery, regulation and suppression of the most serious and complex tax fraud, to check in depth the proper performance of obligations by the taxpayer and tax measures preventive control to combat the major fiscal risks. Such actions have a strong research component and which test the competence of the organs of the area of \u200b\u200bFinancial and Tax Inspection and the Customs and Excise. Also included are actions aimed at the prevention and suppression of illicit trafficking of goods subject to restrictions and / or prohibition and combating money laundering, tax evasion and the underground economy. Also included are more checks on the requests of the figure made AEO traders located in Spain or in another EU country and whose activity is linked to the movement of goods / stock in the territory Customs Community and third countries.
priority areas of intensive management for financial year 2009 are as follows:
1 º consolidate the implementation of units dedicated exclusively to the identification and investigation of the forms of tax evasion most serious and complex. Research becomes relevant trust structures consisting of trusses led to tax fraud and money laundering and actions regarding the use of tax havens as a platform for the concealment of the ownership of income / assets and for recycling ("money ") in the circuit economic. Highlight for iterative analysis and control the largest real estate transactions of greater relevance.
2 º Mayor control of operations, large flows of cash that was used in large denominations (500 and 200 euros) and have occurred during the years from 2,004 to 2,007.
3 º Fight against fraud schemes in the area of \u200b\u200bVAT on intra-Community transactions, giving priority to the control of a preventive nature concerning access and monitoring of subjects enrolled in the registry operators within the Community and in the new register Monthly Return (VAT), which integrate Registration of Exporters and other economic operators.
taxpayers also fight "apparently inactive" domiciled in the nests of companies called "mailbox" (those filed to lose track). This scam is characterized by the fraudulent use of EU legislative framework, both in terms of VAT and free movement of goods, so it is necessary to control and multilateral cooperation with the tax authorities of other EU countries
4 º
A more control over real estate (not assumed nothing new) taking advantage of technological innovations developed by the General Directorate of Cadastre, which allow a more accurate / precise market value of the property being transferred, to develop control programs real estate transfer taxes, particularly housing to verify that fit the concept of market value set in the Income Tax of Individuals and corporation tax.will continue to monitor those companies engaged in property development activity and declared as holding companies to unfairly exploit lower taxation of capital gains of these entities, not be eligible for this .
will also be special performances of control / monitoring on sub-contracting and real estate transactions to acquire, hold and transfer of property by nonresidents. Finally, control actions carried out on promoters / builders which have made allegations of income tax filers in payments for purchase of newly built housing that does not correspond with the amounts declared in the Income Tax and ISOC .
5 º Engineering Operations Research and filing of corporate tax without significant economic activity. The actions will aim to detect forms of fraud in the use of transaction abnormal or improper use of tax benefits that involve the development of abusive tax planning structures. Stand out among others:
- the dissolution of companies transparent and, where appropriate, of holding companies.
- mergers, divisions, transfers and exchanges of special arrangements under Chapter VIII of the LISoc.
- capital reductions prior acquisition of shares.
- control on the deductibility of expenses, portfolio provisions, deductions and tax benefits that reveal a "hollowing out" of the book profits or taxable income of taxpayers. Special attention to those taxpayers who having declared a relevant accounting result and that by making adjustments to accounting profit or taxable income or tax credits from the tax, I submit self-assessments of the resulting very low Soc. Special control on the correct application of the deduction for reinvestment of extraordinary profits.
6 º detection and remediation actions of sending and receiving of false invoices, with priority control transmitters bills taxed at the rate arrangements or modules.
7 º are going to enhance control activities in International Taxation. In particular:
- operations that have been posed by transfer pricing simply income transfers that should be taxed on English territory to other territories of lower taxation, through a transaction between companies of the same business group or related companies.
- transactions with countries designated as tax havens
- controls on real estate transactions conducted by non-English t º
- control taxpayers with offshore operations and implementation of anti-abuse rules of English law.
- promote cooperation and participation of Inspection bodies AEAT for multilateral controls with inspection bodies in other countries of the EU, especially on VAT fraud and the transactions between resident companies different countries.
8 º Monitoring entities are taxed in the tax consolidation regime R Soc, especially of certain operations involved in this scheme (deletions, additions, internal operations), verification compensation of tax losses within the group both as singles prior to the addition to it, and tb. of the cases of integration and exclusion of companies in the tax group.
9 is especially relevant control applications monthly VAT return by Act of 23 December 4/2.008 (BOE 25 December), developed by Royal Decree of 26 December 2126/2.008 amending Regulation on Value Added Tax (BOE of 27 December).
10 º actions will continue carrying out inspection checks on taxpayers who have relevant external signs that show a high economic capacity inconsistent with declared income, mostly a special control over the professional activities.
11 º Focusing on the submission of periodic returns with amounts less than those that must be held, especially in terms of deductions and taxes, to avoid the transfer of balances for subs and implementation of bases or rates of taxation than those from.
12 º In the area of \u200b\u200btaxes levied on foreign trade will be given preferential treatment to control its own resources and community support for the export of agricultural products. Tb. will continue to be especially vigilant on the importation of certain products from Asia, mainly textiles and footwear.
