Tax collection increases 14%, double that of the economy

“Revenues from tax collection are growing twice the economy,” announced this Friday the director of the Tax Agency (Aeat), Jesús Gascón, after explaining that tax revenues are growing, until October, 14% more than the first ten months of 2020, which places the collection three points above the pre-crisis levels of 2019.

Gascón explained in the course of his speech at the closing of the XXXI Congress of State Treasury Inspectors (IHE), that this situation responds to several factors, among which the greater weight of public aid for all citizens has stood out. and companies, linked to administrative control, as well as the fall in the use of cash and the facilities that are given through tax data and draft data, is the personal income tax, as well as the effectiveness in the control of tax fraud.

However, despite the good collection data, the director of the Aeat has warned that it is necessary to be prudent because the pandemic has not ended and it is necessary not to lower our guard. Thus, Gascón has warned of the need to be attentive to “unexpected and not exactly positive turns”.

With regard to European funds, the director of the Aeat has referred to the role of the Tax Agency and has commented that this institution must present a provisional evaluation in the last quarter of 2022 of the Law to combat fraud, as well as in the last quarter of 2023 an evaluation report on its results, to decide if it is necessary to maintain or modify them.

Gascón also referred to the challenge that the Aeat has ahead of the arrival of 10,000 new officials in the next five years, replacing the 800 veterans who retire annually.

Regarding the white paper on tax reform, Ransés Pèrez Bogas, president of the IHE, commented that the implementation of the theory of knowledge regarding deductible VAT in acquisitions at lower market prices has been introduced. “A very topical issue in hydrocarbon fraud schemes,” he explained.

The Tax Agency is providing statistical information to this group for analysis, which will mean the approval of regulatory changes that the Aeat will have to manage, according to Gascón.

In addition, he has urged that they be “manageable” changes, since the Aeat is going to face an important challenge after the reform and after the international agreements on taxation that are reached within the OECD and the European Union.

The director of the Institute for Fiscal Studies, Alain Cuenca, who acts as secretary of the group of experts that analyzes the general lines that the reform should follow, has argued that it is important and necessary. And he has commented that the group of experts will present its conclusions to the Executive before February 28 of next year and will present them in the White Paper ‘, on which Cuenca has already anticipated that it will be extensive

The tax reform will pay special attention to environmental taxation, changes and trends in digitization, wealth taxation and emerging activities.

In this regard, the professor of Applied Economics at the University of Vigo and member of the Committee of Experts for tax reform, Santiago Lago, has commented that Spain has a very serious problem with the structural deficit, which is explained by the fact that revenues are below the level they could reach.

“We have known for a long time that the tax system has holes”

“The data shows that our fiscal hole is not in excessive spending, but in very low income,” he said.

“We have known for a long time that the tax system has holes and problems because it is a system that after forty years has only incorporated some partial reform.

For his part, Ransés Pérez Bogas explained that “environmental taxes generate a double benefit, on the one hand, collection, on the other, reducing pollution.”

Entry into tax domiciles

The percentage of entries into the homes of taxpayers by the Tax Inspectorate only represents 0.3% of the total inspections carried out in the last five years, as Marcos Álvarez Suso announced yesterday. Deputy Director of Legal Organization, Department of Financial and Tax Inspection of the Aeat.

He also explained that 84% of the actions with entry into the home end with minutes with agreement or conformity in which there is no litigation

E magistrate of the Supreme Court Navarro Sanchís, author of the sentence that obliges to include the inspected taxpayer in an inspection procedure, explained that Law 11/2021 does not “cover all the gaps that the Supreme Court jurisprudence opens and maintains that it would be an organic law that develops the fundamental right to constitutionally protected domicile is necessary “.

It is a slip that the regulation of article 113 of the LGT

Javier García Taboada, member of the board of the Association of Tax Advisors (Aedaf) has pointed out that it is a lapse that the regulation of article 113 of the LGT speaks only of the judicial authorization for entry, it says nothing about the subsequent registration.

The Treasury inspector and former deputy Francisco de la Torre highlighted the difficulties in delimiting the constitutionally protected domicile of legal persons.