Control Plan of the Black Economy in Spain

As in previous plans, the Spanish Ministry of Finance seeks to place special emphasis on sectors with higher tax risks.  Within those sectors, the Spanish Tax Agency reminds the public that this year controls will scrutinize the rise of new areas of activity or business modalities, companies formed because of new technologies, and legislative changes or modifications in the behaviour of taxable subjects or taxpayers.

Main lines of action:

  • Obtaining and exploiting information in the following areas:

o Information of other public administrations, particularly in cases in which there exist administrative registries relative to the exercise of economic activities.

o Information concerning flows of funds, billing via credit cards, or patrimonial situations inconsistent with the content of the tax declarations.

  •  Direct actions:

o Developing checks and verifications with the support of staff specialized in computer-auditing techniques.

o Taking direct actions for the verification of compliance with formal obligations and obtaining data on the activity studied, including verifying the census status of taxable subjects concerning the existing evidence of relocation or simulation of activity to hide the real activity or owner of the incomes.

o Aiming toward actions to verify compliance with the limitation of cash payments.

o Taking direct actions for detecting undeclared rentals.

  • Control of import activities and sale of imported products to detect undeclared domestic sales or the underestimation of the values in the imported products or in the domestic sales following the importing, analyzing the actual margins of the activity.

This article is not considered as legal advice

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