The Principality activates controls to prevent the inheritance tax from being evaded

2023-10-24 04:15:00

In previous annual control plans, the Public Entity of Tax Services of the Principality of Asturias had already focused on the prevention and control of fraud in Inheritance. According to the Treasury, “exhaustive” verification procedures were carried out, but now the aim is to direct the control “towards other types of more selective verifications that emphasize those events where there is a greater probability of tax fraud.” In addition to these organizational changes, the Public Entity is also simplifying the valid means of presenting tax models – starting this year it will only be allowed in person or through the electronic headquarters – and incorporating technological tools for the use of “big data” (massive crossing of digital data) to improve control.

Taxation of inheritances in Asturias lne

Among the “preferential attention tax risk” actions within the plan there are several linked to the Inheritance tax. Among them, the detection and regularization of undeclared taxable events stands out, in which the “special incidence in cases of fictitious change of address” is highlighted.

The tax cuts

This control to verify the authenticity of regional transfers occurs at a time when the majority of the autonomous communities (Andalusia, Balearic Islands, Canary Islands, Cantabria, Castilla y León, Extremadura, Madrid, Murcia, La Rioja, Valencian Community, Basque Country and Navarra) practically free direct heirs from taxation after successive tax reforms, and in which other communities (Galicia and Aragon) have established exempt minimums in the tax bases above the 300,000 euros set in Asturias since the last reform in 2017.

Along with this control of fictitious changes of address, they are also considered preferential actions in the Inheritance tax, among others, the verification of omissions of assets and rights and cases of patrimonial emptying; verification of reductions, deductions and bonuses; verification of the declared pre-existing assets, and the cases of addition of assets to the estate.

With respect to other taxes, the main novelty of the 2023 control plan is the reinforcement of measures to avoid fraud in the tax on environmental effects of water use, known as the sanitation fee.