The control of fictitious changes of residence in search of benefits in the wealth tax, the verification that the reductions in the inheritance and gift tax have been applied correctly, or the verification of the taxpayers who have improperly applied the VAT to the detriment of the taxation of the property transfer tax and documented legal acts are some of the priorities established by the new Community Tax Control Plan for 2021.
The Tax Agency of the Region of Murcia, attached to the Ministry of the Presidency and Finance, announced the criteria that said Plan will follow for the fight against tax fraud this year, as well as for its preventive control. The criteria have been published in the BORM, and represent a selection of the areas that the Community considers of special importance for the correct management, inspection and collection of the assigned and own taxes.
The control of the Agency will be oriented fundamentally to investigate the taxable facts not declared by the taxpayers, and also to ensure the veracity and integrity of those that they have declared. In the field of gambling, which is also the responsibility of the Agency due to its tax implications, the control activity focuses on ensuring that gambling is carried out according to the authorizations granted.
The Minister of the Presidency and Finance, Javier Celdrán, highlighted that «tax fraud causes great harm to our society and our economy, since it supposes not only a reduction of the resources to finance public services, but also an unfair competition between companies and a deception of all the citizens who do comply “.
With regard to the wealth tax, the main line will consist of actions in the process of management and inspection to require presentation to non-filers. Thus, and in collaboration with the State Tax Administration Agency (AEAT), The addresses declared and their modifications will be checked, in order to correct fictitious changes of residence to other communities in search of tax benefits.
Regarding taxpayers in which relevant differences are detected between declared assets and those imputed by the databases, actions will be carried out both through the inspectorate and through the management system, in order to regularize the discrepancies. The inspections will be coordinated with the AEAT, and both tax administrations will collaborate in the crossing of the information on the ownership of goods and rights, as well as in the identification of taxpayers who should have presented the tax.
Inheritance tax and donations
In relation to inheritance and donation tax, one of the main actions of the Tax Agency of the Region will be check and verify that the conditions for applying the current regional reductions have been met. Regarding non-filers, and by crossing the information contained in the tax information systems, requirements will be made to correct such deficiency.
Property transfer tax
In the tax on patrimonial transfers and documented legal acts, the actions will focus preferentially on the verification of taxpayers who have improperly applied VAT to the detriment of taxation. Operations that are taxed at reduced rates by this tax in application of regional regulations will also be the object of special attention, as well as those operations that are exempt, such as loans.
Regarding gambling taxation, the main action will be the verification of compliance with the requirements for the correct application of the regional bonuses established in the Tax Rate on Gambling. For its part, in the field of administrative intervention in gambling, the control of the correct taxation of the taxable events that the authorizations entail will be strengthened, and action will also be taken against the different forms of unauthorized gambling.
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