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Learn about the key points of the Treasury’s Tax Control Plan 

Tax Control Plan

For the 2022 fiscal year, the Treasury published the Tax Control Plan with the main lines of action for taxpayers’ obligations this 2023. What modifications We share with you the most important points that you should take into account, keep reading! 

What does the Tax Control Plan consist of?

The General Directorate of the State Tax Administration Agency (AEAT) issued the general guidelines that will make up the Annual Tax and Customs Control Plan. 

To begin with, it should be noted that all taxpayer representatives will be able to use the VIVI computer system implemented in 2022. The purpose of this is to interact with the inspection without the need to be present at the headquarters of the inspection body and thus comply with the Tax Control Plan. 

During 2023, this computer system (VIVI) will also be consolidated for the signing of tax assessments. This will turn it into a recurring system for relations with taxpayers or their representatives.

This Plan determines what procedures should be carried out, who should carry them out, when they should be carried out and what the final results will be. It also explains how these procedures can be usefully carried out.

Tax Control Plan

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How is the Annual Tax and Customs Control Plan constituted? 

In the Tax Control Plan we obtain direct and indirect taxes. These are the taxes that taxpayers must pay to the State in compliance with fiscal obligations.   

Direct taxes are those that must be collected directly from taxpayers, as is the case with Personal Income Tax (IRPF), Corporate Income Tax (IS) and Value Added Tax (VAT). 

Indirect taxes are those levied on goods and services purchased, such as Tobacco Tax, Alcohol Tax and Petroleum Tax. 

The Spanish Tax Control Plan also includes special taxes, such as the Wealth Tax, the Gambling Tax and the Diesel Tax. Below, we explain what the most important ones are about: 

Corporate Income Tax (IS). 

It is a direct tax levied on income obtained by companies and other legal entities resident in Spanish territory. It is not easy to process, especially due to the obligation to keep commercial accounts.

Value Added Tax (VAT).

It is an indirect tax on consumption and is levied, in the manner and under the conditions provided by law, on the following transactions: supplies of goods and services rendered by entrepreneurs or professionals.

Personal Income Tax (IRPF). 

These taxes are considered direct taxes payable by the individual resident and account for more than 90% of the State’s total tax revenues.

Customs and excise taxes. 

These are the sums of money related to the payment of import duties and taxes. Specific controls will continue (as in previous years) on movements and stocks of products in factories, tax warehouses and customs warehouses, in relation to manufacturing excise taxes. 

Compliance with the new regulations on stock bookkeeping will be required.

You may also be interested in: Basic guide to importing into Spain

Which taxes have been raised for 2023?

Below, we mention the taxes that presented an increase for 2023 and that, we are sure, you will want to know about:

Tax Control Plan
  • A new “solidarity tax” was created on a temporary basis (during 2023 and 2024) and will be paid by taxpayers with more than three million euros of net wealth. 
  • The RPF went up by 26% or 27% for the income of individuals, with a capital between 200,000 and 300,000 euros. Also, it went up from 26% to 28% for incomes exceeding 300,000 euros. This measure will be imposed on 17,800 taxpayers.
  • The Government expects to raise 2,439 million euros through a reform of the corporate income tax rate. The objective is to reduce the number of companies that do not pay income tax or whose taxable income is negative.

Until now, consolidated groups -generally large companies- could offset up to 100% of the losses of their subsidiaries against corporate income tax. Currently, the Government wants to reduce this percentage to 50% in 2023, in order to be able to offset the other 50% in 2024. 

“It is not a tax increase, but a postponement of the possibility of compensating the negative tax base”, clarified the Minister of Finance, María Jesús Montero. The measure will affect more than 3,600 taxpayers. 

Which taxes were lowered for this 2023?

The Council of Ministers has announced a series of anti-crisis measures, both due to inflation and the war in Ukraine. It is estimated that they will have an economic impact of more than 10 billion euros. The most important are:

Tax Control Plan
  • Until the end of June, Value Added Tax (VAT) is reduced to 0% for staple foods. These include flour, milk, vegetables, potatoes, eggs, cheese and natural cereals.  
  • Raising of the minimum threshold to declare IRPF, from 14,000 euros to 15,000 euros. This is so that the increase in the minimum wage is not affected. 
  • Expansion of the maximum threshold to opt for the tax benefit of reduction for earned income. Only those who obtained gross income of up to €18,000 had access, so it has been raised to €21,000.
  • The extension of the reductions to the self-employed will help 570,000 more taxpayers. Of these, 220,000 are self-employed workers who will enjoy greater tax reductions. We will increase deductions for expenses that are difficult to justify from 5% to 7% for 1 million taxpayers. 
  • With a reduction in corporate income tax for small companies will be lowered from 25% to 23% for companies with an annual turnover of less than one million euros. 
  • As part of the commitments made in the Sí es Sí law, a super-reduced VAT rate of 4% was established for feminine hygiene and sexual health products, such as tampons and condoms. This represents a revenue reduction of 24 million euros.

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