Analysis

In the absence of the latest data to close the year 2024, many of the features that have characterized the year can already be anticipated, both from the point of view of the evolution of the main variables of the situation and of the collection itself.

On 7 November 2024, the Court of Justice of the European Union (CJEU) issued a judgment in joined cases C-289/23 and C-305/23, which analysed the compatibility of the reform of Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Bankruptcy Law (TRLC) operated by Law 16/2022 with Directive (EU) 2019/1023 of the European Parliament and of the Council, of 20 June 2019, on preventive restructuring frameworks, debt discharge and disqualifications, and on measures to increase the efficiency of restructuring, insolvency and debt discharge procedures, and amending Directive (EU) 2017/1132.

The impact of the catastrophe caused by the DANA on the evolution of economic and tax figures is obviously not the most important issue in this tragedy, but it has occupied a prominent place from the first days.

The essential mission of the AEAT is to promote voluntary compliance by citizens with their tax obligations and to prevent and combat fraud. To do so, as an organization, you must provide the information and assistance services necessary to minimize the indirect costs associated with such compliance. Furthermore, these services must be made accessible to citizens so that each person can choose the type of assistance they need (face-to-face or not) and the channel through which they want to interact (telephone, virtual assistant, telephone appointment, chat, in person, etc.). The AEAT strategic plan 2024 - 2027 reorganises the comprehensive information and assistance model, focusing on the citizen, providing them with an equal level of quality, regardless of the channel they choose.

One of the powers that the Tax Agency has to ensure the correct fulfillment of tax obligations is to obtain financial information, as established in article 93 of the General Tax Law (LGT).

On November 18, the Business Margins Observatory (OME) was published with data up to the third quarter.

One of the questions raised by the approach to the different assumptions of tax liability included in articles 42 and 43 of the General Tax Law is their nature and, specifically, whether they should be classified as sanctions and, consequently, the rules of the sanctioning regime and its guarantees should be applied to them.

In recent weeks, two statistics have been published that exploit tax information on personal income from a municipal perspective.

The transfer of the so-called “aggressive tax planning” from the liquidation phase to the collection phase that has taken place in recent years has been characterized, among other behaviors, by the location by debtors of their assets and rights of economic content in tax jurisdictions other than those in which the tax debt is generated, as the main strategy to hinder seizure actions.

In early September, the Statistics on Wealth Tax Declarants for the year 2022 was published.