Plan de Control Tributario y Aduanero 2020

Se ha publicado el Plan de Control Tributario y Aduanero (BOE 28/01/2020) con importantes novedades en las actuaciones de comprobación que tendrán lugar durante el 2020, teniendo en cuenta los elementos coyunturales más relevantes que están tejiendo el actual entorno internacional: Brexit, medidas impuestas como respuesta a la guerra comercial con Estados Unidos, comercio electrónico, tecnologías de la información y análisis de datos bajo la técnica Big Data, nuevos modelos de negocio altamente digitalizados, criptomonedas y comercio de servicios.

Igualmente, es importante informar que, a través de este instrumento jurídico, la Agencia Tributaria vaticina las adaptaciones de inminentes cambios normativos en materia aduanera y de IVA.

A continuación, identificamos los perfiles de riesgo y listamos las actividades de control que serán objeto de comprobación durante este ejercicio 2020, en materia aduanera y de tributación indirecta:

Aduanas

  • Los intercambios comerciales con el Reino Unido estarán plenamente identificados, así como las medidas de contingencia y los controles de salida subyacentes en dichos intercambios
  • Control sobre la correcta determinación y pago de los derechos arancelarios impuestos por la UE a bienes originarios de Estados Unidos
  • Control de las pre-declaraciones aduaneras
  • Implementación del pre-despacho aduanero
  • Especial atención a las empresas que comiencen su actividad importadora
  • Mayor control en el cumplimiento de medidas no arancelarias en la importación y exportación de alimentos, medicamentos, material radioactivo, productos o residuos peligrosos, precursores de estupefacientes, material de defensa y de doble uso y mercancías CITES
  • Las comprobaciones en materia aduanera estarán enfocadas fundamentalmente en: origen, valor en aduana y clasificación arancelaria
  • Control al valor en aduana declarado, en particular, cuando exista vinculación comercial entre vendedor y comprador y los precios de importación hayan sido definidos en la política de precios de transferencia
  • Especial atención al pago de royalties por la cesión de intangibles o pagos por servicios intra grupo y el tratamiento de éstos a efectos del valor en aduana
  • Verificación y control de procedimientos simplificados, en particular, en lo que concierne al cumplimiento de la declaración simplificada
  • Control sobre perfeccionamientos activo y pasivo, importación temporal, depósitos aduaneros, ADT, OEA, expedidores y destinatarios autorizados.
  • Control sobre las autorizaciones de garantía global
  • Especial control en las operaciones de comercio electrónico

Así como el 2019 la Agencia Tributaria tenía el cometido de la Comisión de la UE de revaluar el cumplimiento de las autorizaciones aduaneras previamente otorgadas, durante el 2020, vigilará el uso y mantenimiento de las simplificaciones y regímenes aduaneros autorizados y/o revaluados favorablemente.

IVA

  • Creación de “Administraciones de asistencia Digital Integral” como plataforma para prestar servicio de información mediante canales como el Asistente Virtual de IVA
  • Actualización de los contenidos del Asistente Virtual del SII
  • Adecuación del Asistente Virtual de IVA con el inminente cambio normativo que entrará en vigor en el 2021, respecto de la localización de entregas de bienes y prestaciones de servicios
  • Incorporación de cálculos sobre facturas rectificativas en la calculadora de plazos del SII
  • PRE-303 (a algunos empresarios incluidos en el SII) y ayuda para arrendadores obligados a la presentación del modelo 303
  • Finalización del desarrollo de la herramienta AVIVA
  • Posibilidad de desarrollar una herramienta capaz de realizar cálculos de prorratas
  • Consolidación de las herramientas de análisis y control de las solicitudes de rectificación de autoliquidaciones
  • Especial control a aquellos contribuyentes acogidos al régimen especial del grupo de entidades del IVA
  • A través de la información aportada a través del SII, se realizará una verificación y control tanto de proveedores como de clientes y de los propios sujetos pasivos del impuesto.
  • Control sobre el sector del comercio minorista en supuestos de elusión del recargo de equivalencia
  • Implementación de la figura “sujeto pasivo certificado” a efectos IVA con ocasión al nuevo sistema de tributación en operaciones intracomunitarias
  • Incorporación del “VAT Quick Fixes” en la normativa nacional (recomendamos la lectura de nuestra alerta “Novedades IVA a partir del 1 de enero de 2020”).
  • Se verificarán los datos contenidos en el censo de operadores intracomunitarios (ROI)
  • Se someterán a control las operaciones intracomunitarias vinculadas a las primeras entregas posteriores a las importaciones de material y componentes eléctricos (no amparados por la inversión del sujeto pasivo).
  • Control sobre los servicios transmisibles, como los minutos de telefonía
  • Continuarán los controles en el reembolso del IVA soportado en las adquisiciones de bienes efectuadas por los viajeros no residentes en el territorio de aplicación del impuesto.
  • Controles sobre la gestión de los depósitos distintos de los aduaneros y sobre las mercancías vinculadas a los mismos.

Impuestos Especiales y Medioambientales

  • Con ocasión del Brexit, y de la casuística de Gibraltar, respecto del contrabando de cigarrillos, se implementarán controles para evitar el contrabando a través de viajeros o bien, en intercambios de otras mercancías.
  • Actuaciones de comprobación a productos en régimen suspensivo, con tipo reducido y exento.
  • Verificación del cumplimiento de la obligación de llevar los libros de contabilidad de existencias a través de la Sede Electrónica de la Agencia Tributaria (SILICIE)
  • Control a la circulación de bienes objeto de los Impuestos Especiales y, a la documentación de acompañamiento que justifique dicho movimiento.
  • Se vigilará el cumplimiento de los depósitos fiscales, de las actividades realizadas en los mismos, así como de las mercancías vinculadas a estos.
  • Se monitorizarán las ultimaciones de régimen suspensivo mediante operaciones de exportación.
  • Verificación del IVPEE en cuanto a la presentación y comprobación de las autoliquidaciones del impuesto, tanto las relativas a los pagos fraccionados como a las de periodicidad anual.

Otras consideraciones importantes:

  • Se creará un nuevo sistema informático capaz de permitir la interacción entre representantes, asesores y contribuyentes con la Inspección de la Agencia Tributaria, incluyendo conexiones por vídeo, que sustituyan los desplazamientos hasta la sede del órgano inspector actuante.
  • El análisis de la información que recibe la Agencia Tributaria a través del SII así como del SILICIE, le permitirá controlar no solamente a los sujetos pasivos obligados al suministro de información sino a aquellos proveedores y clientes afectos a las transacciones registradas e informadas.
  • Se realizarán controles a la tributación de nuevos modelos de negocio altamente digitalizados, entre los que se encuentran, los intercambios remunerados con criptomonedas.

¿Cómo podemos ayudarle?

Recomendamos anticipar el cumplimiento sobre los focos de atención que formarán parte del alcance de revisión de las actuaciones de comprobación de la Agencia Tributaria. Salinas & Partners, con más de 30 años de experiencia en la tributación indirecta y en la metodología auditora, estamos a su disposición para cualquier duda o comentario que pueda surgirle, previo, durante y después de un procedimiento inspector.

 

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