Starting in 2022, the Spanish Tax Agency has planned to implement a strategy to expand the use of taxpayer behavior analysis techniques within its own administrative organization to facilitate voluntary compliance. According to the 2022 Tax Control Plan Guidelines, published in the Official State Gazette, the agency will create a working group tasked with defining existing internal practices incorporating these techniques, improving them, and identifying new areas and processes for their application. This initiative will be based on the OECD's "behavioral insights" approach to public action, drawing from both its own experience and that of other tax administrations.
Regarding international taxation, a key area of focus, the agency plans to continue its "360º strategy" on transfer pricing, ensuring full compliance with the various procedures affecting a single taxpayer and guaranteeing tax compliance.
At the core of this strategy is the new automated transfer pricing risk analysis system, developed by the Central Delegation of Large Taxpayers in collaboration with the National Office of International Taxation (ONFI). Fully operational since 2022, this system compiles all available national and international information on transfer pricing and is regularly updated with new data sources. The system aims to identify high-risk tax behavior patterns.
Additionally, tax authorities will ensure the correct application of these regulations, leveraging the reinforcement provided by EU jurisprudence on anti-abuse measures, particularly regarding the exemptions for dividend, interest, and royalty payments to non-residents.
Finally, in line with the fight against tax havens and regimes that promote tax avoidance and evasion, the Spanish Tax Agency intends to monitor the proper application of existing anti-avoidance rules within domestic regulations. This includes incorporating information received in 2021 regarding compliance with the substantial activity requirement, developed as part of the BEPS project. This requirement is part of a new exchange framework promoted by the OECD Forum on Harmful Tax Practices, through which territories with zero or very low corporate tax rates must provide information to the home countries of parent companies or beneficial owners about entities operating in those jurisdictions that conduct easily relocatable activities abroad.
