The Tax Agency has published its Annual Tax and Customs Control Plan for the year 2023, in which it highlights its intention to combat tax fraud and other conduct detrimental to the interests of the public treasury. It will focus on those citizens who simulate their residence in an autonomous community other than the one they really live in to take advantage of lower taxation and also on non-residents who live in Spain for more than 183 days a year but who do not pay tax as residents on their worldwide income. In addition, the organization will reinforce control over the sectors with the highest risk of the underground economy, with special attention to the construction sector and activities related to the refurbishment of real estate.
The plan also highlights the use of digital currencies and payments as an objective of the organization in the current fiscal year. The Tax Agency will focus on the reinforcement of actions in relation to holders of economic activities that use virtual payments and electronic payment methods based abroad, as well as on the investigation of the use of cryptocurrencies. The intention of the collection area is to enhance actions to locate cryptoassets susceptible to seizure and to carry out an investigation plan related to the use of cryptocurrencies in the field of digital economy in order to detect patrimonial elements linked to criminal activities.
In summary, the Tax Agency’s 2023 Annual Tax and Customs Control Plan focuses on the fight against tax fraud and conduct detrimental to the interests of the Treasury, with special attention to the simulation of tax residence and the underground economy. It also highlights the focus on the use of digital currencies and payments, with measures to combat the misuse of virtual payments and the investigation of the use of cryptocurrencies.