Spanish Tax Authorities - New control system
As lawyers specialised in Fiscal law and also as tax advisers, we can appreciate the impressive step taken by the Spanish Tax Authorities with regards to Big Data. This highly powerful tool used by the Spanish Tax Authorities is going to allow the Spanish Inland Revenue, among other finalities, to check the fiscal residencies of taxpayers who pretend to live abroad, while in our country.
On the 1st of February 2021, the Resolution of the 19th of January 2021 of the Dirección General de la Agencia Estatal de Administración Tributaria was published in the BOE, resolution in which the main lines of the Yearly Tax and Customs Control Plan of 2021 were approved.
How will it work?
The Spanish Tax Authorities will carry on improving the taxpayer's assistance the following way (among many other improvements):
- Complete digital Assistance administrations (ADI) will be created. They will be digital platforms made to help completely the taxpayer via online services. This assistance will take effect in 2021 via different virtual communication channels: VAT virtual assistant (VIVA), Census assistance, Chat, Videoconferences, emails, specialised calls etc.
- Development of new tools and update of content for the direct information system supplier's virtual assistant.
- Strengthen of the mobile App of the Spanish tax Authorities, which offers personalised services to taxpayers, and help them learn and comply with their fiscal obligations.
- Introduction of Big Data analysis in the Resident tax returns area, in order to reduce errors of the taxpayers (which will result in less mistakes on submitted tax returns).
Artificial Intelligence will also be used in order to control and clamp down on possible Money laundering, and tax evasion. The Spanish Tax Authorities will be able to use that tool in order to check the fiscal residencies of taxpayers, and whether they indeed comply with their declarations and submissions.
To summarize, we can say that the Spanish Tax Authorities will implement new virtual tools and assistants in order to help the taxpayers complying with their obligations. However, none of these tools will replace the expertise of a tax specialist and advisor, who will study each case individually and in depth.
On the 1st of February 2021, the Resolution of the 19th of January 2021 of the Dirección General de la Agencia Estatal de Administración Tributaria was published in the BOE, resolution in which the main lines of the Yearly Tax and Customs Control Plan of 2021 were approved.
How will it work?
The Spanish Tax Authorities will carry on improving the taxpayer's assistance the following way (among many other improvements):
- Complete digital Assistance administrations (ADI) will be created. They will be digital platforms made to help completely the taxpayer via online services. This assistance will take effect in 2021 via different virtual communication channels: VAT virtual assistant (VIVA), Census assistance, Chat, Videoconferences, emails, specialised calls etc.
- Development of new tools and update of content for the direct information system supplier's virtual assistant.
- Strengthen of the mobile App of the Spanish tax Authorities, which offers personalised services to taxpayers, and help them learn and comply with their fiscal obligations.
- Introduction of Big Data analysis in the Resident tax returns area, in order to reduce errors of the taxpayers (which will result in less mistakes on submitted tax returns).
Artificial Intelligence will also be used in order to control and clamp down on possible Money laundering, and tax evasion. The Spanish Tax Authorities will be able to use that tool in order to check the fiscal residencies of taxpayers, and whether they indeed comply with their declarations and submissions.
To summarize, we can say that the Spanish Tax Authorities will implement new virtual tools and assistants in order to help the taxpayers complying with their obligations. However, none of these tools will replace the expertise of a tax specialist and advisor, who will study each case individually and in depth.