Ms. Ana Ortega's picture
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This planning instrument pursues to consolidate a holistic approach in the assistance services to taxpayers and focuses on the ex-ante control methods in order to improve voluntary compliance.

The main axes of the plan are:

  • VAT pre-filled returns and information on fiscal data for CIT:

    A pilot will be set up to handover a pre-populated VAT return to taxpayers in the framework of the Immediate Supply of Information System (SII).

    Similarly, the Tax Agency will inform CIT taxpayers of the relevant fiscal data in our hands in order to facilitate the filing of the return.


  • Integral Digital Assistance Offices (ADI): this new model of assistance will add to the walk-in assistance in the local offices. A pilot will be done in 2020 focused on VAT making use of the already existing virtual assistant and other online tools. The scope will be progressively widened to other areas, such as tax collection, creating a possibility of instant transfers of funds through the mobile phone.


  • Good tax practices and cooperative compliance: a pillar of the strategic plan is the promotion of voluntary compliance. Therefore, following the already existing practice with large taxpayers and tax professionals, it has been decided to extend the enhanced relationship also to SMEs and self-employed.


  • Tax control actions: the potent IT developments already applied to VAT and HNWIs will be applied to other taxes and areas of the tax administration in order to enforce the law in case of non-voluntary compliance.


  • Strategic indicators: the plan is complemented by a set of KPIs that will enable measuring the fulfilment of the Tax Agency´s objectives.


  • Commission of Ethics: in addition to the Civil Servants´ Statute, a specific code of conduct for tax officials and an advisory commission in ethics are envisaged.


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