Control of fraud by false non-residents

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If you are actually Spanish tax resident but you declare Non-Resident Income Tax (IRNR), be careful, because the Tax Agency has decided to reinforce the control of fraud by false non-residents. To this end, this year it will intensify the control of residents in Spain who artificially lower their tax bill by declaring Non-Resident Income Tax (IRNR), given that in addition to having lower tax rates than in Personal Income Tax, in this way they are only taxed in our country on the income generated there, instead of having to declare all their worldwide income.

New Information and Assistance Model, and New Appointment Application

A new information and assistance model will be implemented in which most services are provided through all channels and the citizen decides how he/she wants to be attended to, depending on the type of service and the resources available.

Work in Fraud Prevention

In the area of fraud prevention, the intention is to continue reducing the number of non-filers of Personal Income Tax by means of warning campaigns during the tax return period, or the early control of the entry of new taxpayers in the tax census and, in particular, in the case of entities effectively controlled by taxpayers with reproachable tax conduct in the past, which will be monitored to prevent possible future tax non-compliance.

Electronic Payments and Digital Economy

Actions will be reinforced in relation to holders of economic activities that make use of ‘virtual payments’, and specifically with the use of electronic payment methods based abroad through entities that do not participate in the national obligations to provide financial information.

International Taxation

Control over the tax risks arising from the mispricing of related-party transactions in multinationals will be reinforced with joint inspections between several tax administrations, and complemented by a search for long-term compliance through the signing of pre-assessment agreements.

Fight against the Black Economy

The control of sectors and business models in which there is a high risk of the existence of the underground economy will be reinforced.

Undue Use of Tax Credits

The Tax Agency will again focus on the verification of negative tax bases, tax credits in base or quota pending offsetting or application.

Joint Investigations and the European Public Prosecutor’s Office

Both for the VAT fraud area of the National Fraud and Investigation Office, the ONIF, and for investigations into the most serious customs fraud, all the possibilities offered by the creation of the European Public Prosecutor’s Office, a supranational criminal prosecution body that is making real progress in carrying out joint investigations with other EU countries, will be promoted.

Suppression of Smuggling and Drug Trafficking

In relation to the prevention and repression of smuggling, drug trafficking and money laundering, during 2023 the Tax Agency’s Customs Surveillance Service will develop actions aimed at neutralising organised criminal activities.

Fraud Control in the Collection Phase

Along with the extension of collection risk analysis to new manifestations of wealth, the 2023 Guidelines underline the importance of strengthening international cooperation for the recovery of tax claims.

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