This follows from the Annual Tax and Customs Control Plan 2021, whose general guidelines have been published this Monday in the Official State Gazette (BOE). The Tax Agency will use the mass processing of data to verify that the Spaniards who say they have left of Spain really have fiscal residence abroad.
The publication of the Agency's guidelines comes in full controversy over the transfer of youtubers to Andorra to pay less taxes.
An example we currently have is the case of Rubius, which has been the last to announce that it will move to the microstate until a few years ago considered a tax haven both for Spain and for several international organizations for its banking secrecy. Although the creator of digital content assured that the decision to move has nothing to do with money, he also added that the more lax taxation that Andorra has is for him “a plus”.
Treasury emphasizes that “the special characteristics” of the wealthiest taxpayers, which have more capacity and make more use of tax engineering, "require the use of sophisticated analysis mechanisms to investigate and understand complex financial and corporate networks."
For this reason, the Tax Agency has been developing specific computer tools, based on big data processing, to "determine the net worth of citizens, their global income flows and their family, economic and corporate relationships". In other words: check if a taxpayer really lives abroad and you do not have to pay taxes in Spain.
In order to change tax residence, it is not only necessary live more than 183 days (half the year) abroad. The regulations that regulate income tax also take into account where the relevant and operational center of economic interest is located ―for example, the headquarters of the company where the taxpayer is the owner, bank accounts, etc.―, and family relationships. closer.
Treasury ensures that the result of the checks carried out through the massive use of data will be reflected in the development of verification files that will begin in 2021. “The analyzes developed through this new tool make it easier for the tax inspectorate to carry out the necessary tasks to find out in an agile and efficient way the indications of residence, which will allow intensifying during this year the control actions of relocated citizens who have of a relevant level of wealth or income”, clarifies the Annual Tax and Customs Control Plan approved for this year.
Source: the Country.