Tax control 2021: Big data |  Pharmacy Club

Tax control 2021: Big data | Pharmacy Club


As every year, the Tax Agency (AEAT) “warns us” at the beginning of February, about, “where the shots are going to go”, in terms of control and tax inspection. That is, they put “black on white” the main guidelines and lines of action of the Treasury inspection. To do this, it uses what is officially called the “2021 Annual Tax and Customs Control Plan” (BOE February 1, 2021 Resolution January 19, 2021 of the General Directorate of the Tax Agency).

In this year 2021, the holder has to delve into the regulatory text to discover the true mechanisms that the sophisticated computer system of our tax authorities will use to review the quality of Spanish taxpayer returns.

Information from the first AEAT press release

A first warning for sailors is seen when the official press release of the AEAT reflects the following: “… The control of fiscal risks of those taxpayers that have been least affected by the economic effects of COVID-19 will also be prioritized… given the need to combine attention to situations of lack of liquidity with the obligation to check previous years to the crisis within the limitation period … “

In other words, the control will not stop and will probably focus on economic activities that have not suffered the pandemic. In addition, obviously, the treasury does not forget that before 2020, there are a series of non-prescribed fiscal years (2016 to 2019), which may be subject to supervision.

On-site inspections are back

How could it be otherwise, one of the timeless rams of the tax inspection is the fight against the underground economy. And they remind us that despite the fact that during this past year they have not been lavished for obvious reasons, “… The usual personages in business premises of the taxpayers will continue to be developed for cases in which the indications of non-compliance are presented with greater clarity, taking into account both the legal and regulatory rules in force, as well as their interpretation by the judicial bodies, and combining in a balanced way the rights of taxpayers with the inspection powers … “ So little by little, the famous and effective “inspections by person” will return, consisting of the start of the actions by surprise and at the taxpayer’s own address (pharmacy offices in our case).

Double accounting

A perennial focus of attention of the Spanish treasury are those known colloquially as “double accounting”. And they will also continue to direct their efforts the inspection body of the Tax Agency: “… Likewise, priority attention will continue to be given to the use of computer equipment and programs that allow and facilitate the alteration of accounting records of all kinds, and joint work will be proposed with associations of companies specialized in the development or commercialization of computer software. management, as a way to prevent systems that allow the suppression of sales from being developed, disseminated, commercialized, downloaded or used in the business environment… ”.

Information requirements

Another of the lines of our AEAT’s recognized voracity for information is the so-called “information requirements”. These notifications, disguised as only a request for data (subject to sanction if not provided) seek to “draw” the main indicators of the different business sectors of the Spanish economic fabric: “… In turn, and in the context of permanent dialogue with the representative organizations of the self-employed and SMEs, provided for in the Agency’s Strategic Plan, work will be done on the incorporation of new groups with economic activity (business or professional) to the plan of sending ‘calculated ratios of economic activity’ contrasted with the ratios that the Agency considers representative of the corresponding sector and economic segment … “

News in rent 2020

And when practically, the 2020 income statement is “knocking at the door”, of the more than 22,000 pharmacies in our country, the Treasury technicians will surprise us with a new help line aimed at: “… Predict errors in the Rent…. The Annual Control Plan introduces a relevant novelty in the field of personal income tax that, foreseeably, may already be launched in the next Income Campaign: the creation of a tool to predict errors in the return and warn the taxpayer of them. Using machine learning techniques based on previous years’ regularizations, the new tool will select taxpayers who may make mistakes in certain boxes … to warn them of any possible mistake … and thus avoid a possible later regularization … “

In my opinion, this latest initiative to apply artificial intelligence mechanisms to taxpayers is very altruistic, but without a doubt, laudable in its intention.

There is no other option than to prepare in the pharmacies (like the rest of the taxpayers) to take, during the next months, a good fiscal photo of last year (Income Statement 2020) and to design an optimal administrative circuit for the electronic collection of the information used in our tax returns, before the more than probable (sooner or later) call from the treasury.

Juan Antonio Sánchez.

Economist Tax Advisor. Collegiate 7654.

Managing partner TAXFARMA

Date of last modification: 03/05/2021



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