The Tax Agency will reinforce in the Income Declaration campaign its surveillance on entrepreneurs and professionals who do not admit card payments when in their sector or activity it is one of the usual financial practices. He will also do it with the taxpayers who hold “signs of wealth” that do not match their income declared to the Treasury. This is collected by the Tax and Customs Control Plan published in the Official State Gazette (BOE), which details the actions that will be carried out to combat tax fraud.
The agency has identified various risk patterns associated with the submerged economy, among which are the intensive use of cash, the use of foreign payment methods to avoid the control and presentation of anomalous profitability or continuous statements of losses without economic justification.
Likewise, the use of double -use software, computer tools designed to hide real income and false accounting will be monitored.
Control on the use of cash and payments abroad
One of the main focus for inspection will be the excessive use of cash in sectors with high exposure to tax fraud. The regulations in force in Spain establish limits to cash payments to avoid tax evasion and money laundering, so Hacienda will put special emphasis on those businesses that insist on operating outside the banking system.
In addition, the Tax Agency seeks to detect inconsistencies between the standard of living and the declared income. Consumer data, real estate acquisitions, high -end vehicles and other external signs of wealth with the fiscal information available will be crossed. This analysis will identify taxpayers who, despite declaring modest income, exhibit a heritage or an expenditure capacity incompatible with their fiscal situation.
Among the sectors with the highest risk of fiscal evasion are the hospitality, the construction, the businesses for the sale of luxury goods and certain professional services that operate largely with cash. In these fields, the use of unstalled money and opacity in transactions facilitate the existence of a difficult economy difficult to trace.
Inspections and access to tax addresses
The Tax Control Plan also contemplates the realization of inspections in the premises of legal persons when there are indications of opaque economic activity. In these cases, the Tax Agency may request authorizations from the competent authorities, both administrative and judicial, to access tax addresses and verify the veracity of the statements presented.
This type of actions will be subject to a legal framework that guarantees its proportionality and adaptation to the purposes of the inspection. The jurisprudence has determined that, in the case of societies, economic intimacy does not have the same protection as in the private sphere, so the public hacienda has a greater margin of action in its investigations.
The reinforcement of these measures responds to the need to combat income concealment strategies and fiscal fraud through practices such as subfacturing, double accounting or inventory manipulation to disguise undeclared sales. The Tax Agency considers that these practices represent a “serious damage to public collection” and “generate unfair competition against those who fulfill their tax obligations.”
Fraud prevention and new technologies
To reinforce the detection of fiscal irregularities, the Tax Agency will use advanced tools for data analysis and electronic surveillance. These technologies will identify fraud patterns more efficiently and focus inspection efforts in those sectors and taxpayers with greater risk of evasion.
The massive financial information crossing, the analysis of economic relations networks and the use of artificial intelligence to detect tax discrepancies will be some of the strategies implemented. In addition, collaboration with other international administrations and organizations will be intensified to trace financial flows that may be linked to tax evasion or money laundering.
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