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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