ARTICLE · 02 OCTOBER 2017

Novedades del Plan Anual de Control Tributario y Aduanero de 2017

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El pasado viernes 27 de enero se publicaron en el BOE las directrices generales del Plan Anual de Control Tributario y Aduanero de 2017.

SpainTax

Fabricio González

El pasado viernes 27 de enero se publicaron en el BOE las directrices generales del Plan Anual de Control Tributario y Aduanero de 2017.

Entre las principales líneas de actuación destaca la investigación patrimonial de personas físicas, para lo que se contrastará tanto la información de las Declaraciones del Impuesto sobre el Patrimonio y de los modelos 720 "Declaración informativa sobre bienes y derechos situados en el extranjero" y 750 "Declaración tributaria especial" (empleada en 2012 por algunos contribuyentes para regularizar con carácter extraordinario su situación tributaria), como los datos obtenidos a través de los mecanismos existentes de intercambio internacional automático de información (FATCA (Foreign Account Tax Compliance Act), CRS (Common Reporting Standard), etc.).

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