Last October, the Strategic Plan of the Tax Agency 2019-2022was published, which establishes the lines of work to be strengthened over the next few years, as well as the tools that AEAT makes available to us, and the intensification for the fight against fraud.
This document will serve as a decision-making tool in the coming years, making clear the strategies and measures to be followed. In any case, it is open to any possible modification according to future needs and priorities that appear in the future.
Below we show you the main innovations that stand out from the Strategic Plan 2019-2022 of the Tax Agency,which will affect all types of taxpayers. Notes.
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The most outstanding developments in the new Strategic Plan of the Tax Agency 2019-2022
> DRAFT VAT and tax data in companies
In the area of assistance, AEAT envisages two projects that will affect VAT and corporation tax.
It is proposed to issuea draft VAT, similar to that used for the income declaration, which will at first be intended exclusively for a small number of taxpayers.
On the other hand, in corporation tax it will start a strategy of transfer of tax data to the taxpayer,during the annual corporate tax campaign.
The objective of these measures is to allow the self-employed to contrast the information, facilitate the presentation of declarations and voluntary compliance,being able to verify any deviation in the model provided by the Treasury.
> ADI, the future of digital assistance to the taxpayer
Another of the most notable developments in the AEAT Strategic Plan is the creation of Integrated Digital Assistance Administrations (ADWs), which will be focuses that would complement traditional face-to-face care offices, whose main objective will be to provide attention and assistance to the taxpayer electronically or by telephone.
In this way there would be a leap in quality in terms of assistance to the taxpayerconcerned, increasing the schedule to solve doubts, without having to move.
The ADI pilot will be conducted in autumn 2020 in the city of Valencia,and will be mainly focused on VAT.
> Codes of good practice and cooperative compliance
Another basic pillar of the new Strategic Plan 2019-2022 is the codes of good practice and cooperative compliance,where AEAT works on the drafting of codes with organizations representative of SMEs and freelancers, similar to those already established in the field of large companies, associations, professional colleges and advisory firms.
In parallel, work is also being made on the statistical dissemination of sectoral information on economic and tax magnitudes of corporation tax,so that taxpayers can check whether they are aligned with what is stated by their sector as a whole.
> Advances in tax control
In recent years, great progress has been made in tax control,both in resources and tools, by implementing the system of selection of tax risks in VAT.
From the Treasury, it is intended to extend this system to the area ofCollection, with the aim of facilitating the automated detection of risk behaviors, establishing a model of preventive control, especially among large contributors.
Most of the actions raised aim to provide more effective assistance to taxpayers, as well as to prevent possible fraud.
> Strategic indicators
There is also a specific section to the measurement of the results of the Tax Agency, through seven indicators to measure the contribution of AEAT to its main purpose, the improvement of the taxpayer’s tax compliance, both through prevention and assistance, as well as through control.
There will be an indicator that will be responsible for measuring the induced collection effect, arising from the inclusion in the tax data of information contributors, concerningexternal accounts and rents, tourist accommodation, etc.
> Ethical Advisory Committee
Related to ethical infrastructure and good governance, the plan will mark an explicit commitment to the Tax Agency, developing a Agency’s own code of principles and conduct,in line with the recommendations of the international bodies and corporate responsibility, as well as pass a protocol for allegations of malpractice.
The objective is to act on specific and tangible instruments by officials, practices and recommendations that had already been traditionally marked and practiced.
The main novelty will be the creation of an advisory committee on ethics,which will support officials for the practical application in each case, of the principles set out in the code of conduct.
These are the main innovations of the Strategic Plan of the Tax Agency 2019-2022,which marks the line to be followed by the AEAT in the coming years, with the aim of facilitating assistance to taxpayers and combating fraud.