The technicians of the Ministry of Finance (Gestha) warn that the Guidelines of the Annual Tax Control Plan for 2022, published this Monday in the Official State Gazette (BOE), “the denunciations of fiscal crimes will sink” for not defining the qualification of public employees. Through a statement, collected by Europa Press, the Treasury technicians have warned that the qualification of the public employees who must pursue them is still not defined, nor who assumes the responsibilities before the defenses and the judges.
Likewise, Gestha has regretted that the Tax Agency omits that the 2021 Fraud Prevention Law requires estimating the shadow economy in Spain, beyond efforts to announce that this will be a priority attention areaay that will strengthen the coordination of the fight against undeclared activities. However, the technicians recognize some positive developments in the 2022 Annual Tax Control Plan, such as the certification that will prevent the manufacture or possession of double accounting software, the control of ownership and operations with virtual currencies, the new requirements of the Sicav, the withholdings of the workers of the distribution platforms, or detecting the real owner of the luxury villas located in Spain owned by opaque companies from Gibraltar or of non-cooperative jurisdictions.
“So that the Plan does not remain in a simple statement of intent, it is necessary to specify who is going to execute it and take responsibility for its compliance, according to the powers and functions attributed to them”, has indicated the general secretary of Gestha, José María Mollinedo.
Inspectors also criticize the plan
For its part, the Association of State Treasury Inspectors (IHE) has criticized this Tuesday that the Tax and Customs Control Plan 2022 grant the most relevant role to assistance and analysis actions to promote voluntary compliance with the main taxes, especially personal income tax and VAT, ruling out that similar tools can be applied to the Corporate tax.
“The message that transpires with these new guidelines is that we must promote collection through compliance with the two main taxes of our system, while the Corporation Tax will continue, for sure, reducing its contribution to the system, and being subject to sporadic control by the inspection bodies” , warn the inspectors, who recall that in this tribute there is a “high level of non-compliance”.
Thus, for the inspectors, the control of the Corporation Tax continues to be “a real wasteland”, therefore, beyond specific successes in certain files, there is an “inability” to monitor compliance with this tax, which causes revenue losses that contrast with the increase “constant” number of companies in Spain. The great novelty, they add, will be the recovery of control of the Sicav, although they consider it “more aesthetic than fretwork”.
In his opinion, the guidelines of the Control Plan offer “few novelties” beyond the aforementioned actions to encourage voluntary compliance, which shows, for the inspectors, “the slow evolution of strategies to fight fraud that leads to out the State Tax Administration Agency (AEAT)”.
“The new control plan does not contain major innovations in what gives it its name: control”
“Broadly speaking, and with the exception of actions to promote voluntary compliance, aimed especially at small businessmen and, in general, at people who have sufficient knowledge to benefit from digital assistance, the new Control Plan does not contains great innovations in what gives it its name: control”, inspectors say.
In addition, they denounce that the AEAT “dressed in advances or novelties” aspects related to the fight against international tax fraud, such as electronic commerce, the underground economy or the analysis of large assets, matters that “have been repeated for years and with little practical result”. With regard to control in customs, drug trafficking or smuggling, the inspectors point out that the AEAT follows the line of previous years, while in terms of collection management neither they appreciate “nothing new”.