This article will address some digitalization projects that the Spanish Tax Agency is developing,most of them fully in-house,either for control or for assistance purposes.Firstly,the real-time VAT reporting system cal...This article will address some digitalization projects that the Spanish Tax Agency is developing,most of them fully in-house,either for control or for assistance purposes.Firstly,the real-time VAT reporting system called SII,in place since July 2017,which has enabled a more timely and better control of VAT operations and at the same time has contributed to reducing the administrative burden on taxpayers.Secondly,the online tools progressively developed for assistance to VAT taxpayers,including the use of AI and the establishment of a new model of assistance through the ADIs,whole of digital assistance offices adding to the walk-in services in the local offices.Thirdly,the reporting obligation of intermediaries in the vacational rentals since year 2018 as a tool to boost voluntary compliance and improve the control of this sector,especially transactions where electronic platforms are involved;and last,but not least,the IT tool developed to hold virtual meetings between tax auditors and taxpayers called VIVIs,which will contribute to the efficiency of the Tax Agency and will also reduce the administrative burden on taxpayers.展开更多
文摘This article will address some digitalization projects that the Spanish Tax Agency is developing,most of them fully in-house,either for control or for assistance purposes.Firstly,the real-time VAT reporting system called SII,in place since July 2017,which has enabled a more timely and better control of VAT operations and at the same time has contributed to reducing the administrative burden on taxpayers.Secondly,the online tools progressively developed for assistance to VAT taxpayers,including the use of AI and the establishment of a new model of assistance through the ADIs,whole of digital assistance offices adding to the walk-in services in the local offices.Thirdly,the reporting obligation of intermediaries in the vacational rentals since year 2018 as a tool to boost voluntary compliance and improve the control of this sector,especially transactions where electronic platforms are involved;and last,but not least,the IT tool developed to hold virtual meetings between tax auditors and taxpayers called VIVIs,which will contribute to the efficiency of the Tax Agency and will also reduce the administrative burden on taxpayers.
