General Guidelines For The Spanish Tax And Customs Control Plan For 2018

On January 23, 2018, the General Guidelines for the 2018 Tax and Customs Control Plan have been published in the Official State Bulletin. The Guidelines are based on the following four main areas:

I. Fraud prevention. Information and attendance.

As a noteworthy change in 2018 tax period, the Guidelines foresee the implementation of the following software tools:

• A self-correction system for Personal Income Tax (hereinafter, "PIT") Returns submitted with recovery claims.
• A Virtual Assistance Service.
• An Assistance Service to taxpayers in the Immediate Reporting System (hereinafter, "IRS").

Aside from these new inclusions, other points are retained such us the boosting of the electronic and telephonic assistance communication channels, the support programs to tax returns preparations and the mobile application "Tax Agency".