Plan de Control Tributario y Aduanero 2022

Se ha publicado el Plan de Control Tributario y Aduanero (BOE 31/01/2020) con novedades en las actuaciones de comprobación que tendrán lugar durante el 2022, teniendo en cuenta la recuperación económica, las empresas y sectores beneficiados por la irrupción del COVID-19, el auge en el comercio electrónico, los efectos del primer aniversario del BREXIT, entre otras cuestiones de realidad económica con trascendencia fiscal.

A través de esta nota informativa resaltamos los aspectos de vigilancia y control más relevantes en materia de tributación indirecta (aduanas, IVA, impuestos especiales y medioambientales) sobre los cuales la Agencia Tributaria dirigirá su atención en el cumplimiento tributario durante el 2022.

Sin perjuicio de lo anterior, a manera de preámbulo, consideramos relevante señalar las siguientes cuestiones con trascendencia tributaria general:

  • Las actuaciones mencionadas en el Plan de Control contienen las líneas de actuación en materia de prevención y control en el cumplimiento tributario, así como las variables que integrarán el alcance en la verificación preventiva y correctiva a cargo de la Agencia Tributaria
  • Se incrementará el uso de la técnica de “cartas aviso” dirigidas a aquellos contribuyentes con posibilidad de incurrir en riesgos fiscales, conforme a los parámetros definidos por la Agencia Tributaria
  • En 2022 se creará, dentro de Gestión Tributaria, un área de coordinación de riesgos, en la que participarán Dependencias Regionales de Gestión Tributaria y el Departamento de Inspección Financiera y Tributaria
  • Las actuaciones de comprobación estarán dirigidas prioritariamente a grupos multinacionales, grandes empresas y grupos fiscales que pertenezcan a los sectores de actividad que hayan sido menos perjudicados por la crisis derivada del COVID-19
  • Se reforzará la actuación presencial de la Agencia Tributaria en las instalaciones de los obligados tributarios

A continuación, identificamos los perfiles de riesgo y listamos las actividades de control que serán objeto de comprobación durante este ejercicio 2022, en materia aduanera y de tributación indirecta:

Aduanas

  • Comprobación e investigación a importaciones de productos de consumo, textiles y otros de origen asiático
  • Comprobación especial de la documentación adjunta a los DUAS presentados en la aduana
  • Se elevará el número de visitas a los establecimientos que operen bajo autorizaciones aduaneras, en particular, a los almacenes de depósito temporal, a los depósitos aduaneros, expedidores y destinatarios autorizados, operadores económico autorizados (OEA) y operadores autorizados para operar otros regímenes especiales
  • Cumplimiento voluntario: se prestará especial atención a nuevos importadores con el objeto de acompañarlos en garantizar el cumplimiento tributario
  • Comprobaciones exhaustivas en el valor en aduana: -i- valores llamativamente bajos, -ii- valores provisionales, -iii- valor entre partes vinculadas, y, -iv- ajustes al valor en aduana como consecuencia de la aplicación de la política de precios de transferencia
  • Verificación de origen preferencial dirigida principalmente a aquellas importaciones realizadas con origen preferencial Reino Unido
  • Control en los elementos que determinan la deuda aduanera: -i- clasificación arancelaria, origen preferencial, derechos arancelarios, franquicias aduaneras y derechos antidumping
  • Cumplimiento de regulaciones no arancelarias y medidas de política comercial: -i- licencias y autorizaciones, -ii- material de defensa y tecnologías de doble uso
  • Control de las operaciones de comercio electrónico
  • Continuarán los trabajos para operar la Ventanilla Única Europea con conexión electrónica entre todas las autoridades de los Estados miembro de la UE

IVA

  • Continuarán los trabajos de mantenimiento y actualización de los Asistentes Virtuales de IVA y del sistema de Suministro Inmediato de Información -SII-
  • Control a aquellos contribuyentes acogidos al régimen especial del grupo de entidades del IVA a través del SII y del sistema PRE322 -próximo a desarrollarse-
  • Control continuo a través del cruce de información proporcionada por el SII
  • Control al sector del comercio minorista por posibles elusiones del recargo de equivalencia
  • 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).
  • Especial seguimiento a las operaciones de IVA intracomunitario en el sector de vehículos
  • Control al sistema de liquidación subyacente al comercio electrónico y cuya aplicación efectiva implica a las empresas de mensajería
  • 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.
  • A partir del primer trimestre del 2022, a los operadores no obligados al SII, se ofrecerá la posibilidad de confeccionar el modelo 303 a partir de la información contenida en sus libros registro -bajo formato estandarizado- dentro del proyecto PRE303
  • Nuevo modelo de declaración en materia aduanera y de IVA para las compras a distancia realizadas por consumidores finales en terceros países

Impuestos Especiales y Medioambientales

  • Se controlará el movimiento y las existencias de productos en fábricas, depósitos fiscales y almacenes fiscales a través de la Contabilidad de Existencias -SILICIE-
  • Control de operadores mayoristas y minoristas en el sector de hidrocarburos
  • Control e investigación a operadores en el sector de alcoholes y bebidas derivadas que operan bajo depósitos fiscales y depósitos distintos de los aduaneros
  • Control exhaustivo en la documentación justificativa de la aplicación de regímenes suspensivos y exenciones en materia de II.EE. y Medioambientales
  • Comprobaciones a las bases imponibles, tipos impositivos, exenciones y supuestos de no sujeción, con especial atención al Impuesto Especial sobre determinados medios de transporte
  • Inscripciones y declaraciones en materia del Impuesto Especial sobre la Electricidad
  • Comprobaciones a importadores y revendedores respecto del cumplimiento del Impuesto sobre los Gases Fluorados de Efecto Invernadero
  • Verificaciones sobre fechas e importes volcados en las autoliquidaciones a efectos del Impuesto sobre el Valor de la Producción de la Energía Eléctrica
  • Comprobaciones sobre las obligaciones del Impuesto Especial sobre el Carbón, Impuestos sobre la Producción de Combustible Nuclear y Residuos Radiactivos

¿Cómo podemos ayudarle?

Recomendamos anticipar el cumplimiento tributario en las transacciones domésticas e internacionales con trascendencia tributaria, y en particular, aquellas sobre las cuales la Agencia Tributaria vaticina inminentes actuaciones de comprobación.

Salinas & Partners, con más de 30 años de experiencia en la tributación indirecta y en actuaciones de comprobación, preventivas y correctivas, estamos a su disposición para cualquier duda o comentario que pueda surgirle.

 

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