{"id":1338,"date":"2019-02-28T11:04:12","date_gmt":"2019-02-28T09:04:12","guid":{"rendered":"http:\/\/pradagayoso.com\/?post_type=publicaciones&#038;p=1338"},"modified":"2021-07-19T11:59:13","modified_gmt":"2021-07-19T09:59:13","slug":"plan-de-control-tributario","status":"publish","type":"publicaciones","link":"https:\/\/pradagayoso.com\/en\/blog\/concurso-de-acreedores\/plan-de-control-tributario\/","title":{"rendered":"Plan de Control Tributario de 2019"},"content":{"rendered":"<style type=\"text\/css\">body.kc-css-system .kc-css-4109651 ,body.kc-css-system .kc-css-4109651 p{text-align: justify;}<\/style>\n<section class=\"kc-elm kc-css-1782579 kc_row entradilla\">\n<div class=\"kc-row-container  kc-container\">\n<div class=\"kc-wrap-columns\">\n<div class=\"kc-elm kc-css-2684300 kc_col-sm-12 kc_column kc_col-sm-12\">\n<div class=\"kc-col-container\">\n<div class=\"kc-elm kc-css-4109651 kc_text_block\">\n<p>Como cada a\u00f1o, el pasado mes de enero la Agencia Estatal de Administraci\u00f3n Tributaria public\u00f3 las directrices generales del <strong>Plan Anual de Control Tributario y Aduanero de 2019<\/strong>, en base a lo dispuesto en el art\u00edculo 116 de la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"noopener\">Ley 58\/2003, de 17 de diciembre, General Tributaria<\/a>, que establece que\u00a0<em>&#8220;la Administraci\u00f3n Tributaria elaborar\u00e1 anualmente un Plan de control tributario que tendr\u00e1 car\u00e1cter reservado, aunque ello no impedir\u00e1 que se hagan p\u00fablicos los criterios generales que lo informen&#8221;<\/em>.<\/p>\n<p>El Plan General de Control Tributario tiene como objetivo la planificaci\u00f3n coordinada con periodicidad anual de las tareas a desempe\u00f1ar por los distintos \u00f3rganos que llevan a cabo funciones de control del cumplimiento de obligaciones tributarias y de comprobaci\u00f3n de valores, constituyendo un instrumento fundamental en la planificaci\u00f3n de las actuaciones de control tributario. En resumen, la principal funci\u00f3n del plan consiste en <strong>identificar aquellas \u00e1reas de riesgo frente a las que se debe actuar para evitar el fraude fiscal<\/strong>, lo cual no quiere decir que el resto de las actuaciones inspectoras y recaudatorias que realiza la AEAT queden en un segundo plano.<\/p>\n<p>Las principales directrices del plan para este 2019 son las siguientes:<\/p>\n<ul>\n<li>Al igual que en a\u00f1os anteriores, se continuar\u00e1 <strong>reforzando las actuaciones dirigidas a mejorar el cumplimiento tributario<\/strong> mediante la transparencia de la informaci\u00f3n, el impulso de la asistencia al contribuyente, la depuraci\u00f3n censal, la pol\u00edtica en materia recaudatoria, o el desarrollo del C\u00f3digo de Buenas Pr\u00e1cticas Tributarias.<\/li>\n<li>Uso intensivo de la <strong>tecnolog\u00eda de an\u00e1lisis de datos<\/strong> tipo &#8220;Big Data&#8221; y la explotaci\u00f3n de las nuevas fuentes de informaci\u00f3n (\/CRS, SII, informe pa\u00eds por pa\u00eds, e informaci\u00f3n sobre mecanismos de planificaci\u00f3n fiscal agresiva).<\/li>\n<li>Creaci\u00f3n de la <strong>Unidad Central de Coordinaci\u00f3n de Control de Patrimonios Relevantes<\/strong>, cuyo objetivo es el control de contribuyentes con grandes patrimonios, con especial atenci\u00f3n a los bienes y derechos situados en el extranjero, a los entramados financieros y societarios y a la facturaci\u00f3n irregular.<\/li>\n<li><strong>Control del uso abusivo de sociedades<\/strong> cuya finalidad se limita a reducir improcedentemente la tributaci\u00f3n y de sociedades vinculadas con una persona o grupo familiar.<\/li>\n<li>Realizaci\u00f3n de <strong>actuaciones conjuntas de las \u00e1reas de Gesti\u00f3n y de Inspecci\u00f3n<\/strong> sobre el colectivo de sociedades con muy baja actividad, en relaci\u00f3n con el impuesto de sociedades.<\/li>\n<li>Especial importancia del <strong>modelo 179 sobre cesi\u00f3n de viviendas con fines tur\u00edsticos<\/strong>, para mejorar el control de los rendimientos del capital inmobiliario en el IRPF.<\/li>\n<li>La existencia de <strong>tramas en el IVA, las operaciones de comercio electr\u00f3nico o los nuevos medios de pagos<\/strong> siguen estando en el punto de mira, si bien se va a hacer hincapi\u00e9 en las criptomonedas.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" title=\"Plan Anual de Control Tributario y Aduanero de 2019\" src=\"https:\/\/pradagayoso.com\/wp-content\/uploads\/2019\/02\/AEAT1.jpg\" alt=\"\" width=\"588\" height=\"313\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>El Plan Anual de Control Tributario y Aduanero identifica aquellas \u00e1reas de riesgo frente a las que se debe actuar para evitar el fraude fiscal.<\/p>\n","protected":false},"featured_media":0,"template":"","pub_categoria":[38],"class_list":["post-1338","publicaciones","type-publicaciones","status-publish","hentry","pub_categoria-concurso-de-acreedores"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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