Ms. Ana Ortega's picture
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On 17th January the Guidelines of the Spanish Tax Agency´s Control Plan have been published in the Official Gazette. This year´s main focus will be the promotion of voluntary compliance.


According to article 116 of the General Tax Act, the Tax Administration shall prepare an annual tax control plan which will have a confidential nature. However, the main criteria underlying may be published. In application of this article, the Tax Agency releases every year a Resolution containing the Guidelines of the Annual Control Plan.

In 2019, the Tax Agency will focus on voluntary compliance through the development and improvement of assistance tools such as the virtual assistant, which will be extended to all VAT issues and also censal issues, in the framework of a “Right from the start” assistance strategy.

The promotion of voluntary compliance will be accompanied by a series of measures to counteract fraudulent behaviours. Some of them are:

- The final implementation of a new risk management tool.

- The intensive use of Big Data analysis.

- The exploitation of the most recent sources of information: SII, CRS, Factca, CbC, DAC6.

With all these resources the Tax Agency will continue to control High Networth individuals, multinationals, underground economy, e-commerce and sharing economy, among others.