Control plan to tax the tax Catalan 2011
06/05/2011
Include the following new features included in the control plan for this fiscal year 2011, which we understand can affect many people, both physical and legal entities in various taxes
Inspections Tax Management:
a) Regarding the ITP and AJD:
Inspections Tax Management:
a) Regarding the ITP and AJD:
• The next step is testing self-assessments that are applied to any of the allowances provided for in the regulations.
• In relation to the legal business of transmission of property and real estate auction will be in control of undeclared taxable and checking self-assessments submitted by taxpayers.
• Monitoring and verification of the records relating to the division of the common property and termination of the condominium regime that has applied for exemption provided for in the regulations.
b) With regard to inheritance and gift tax:
Development of control activities and crossing of information obtained from administrative and legal bodies and other taxpayers in terms of deaths caused in the territorial action of the Agency.
• Monitoring and checking the event that occurred subrogation goods subsidized by the regulations.
• Review of cases in which the reduction applies decennial.
c) the wealth tax:
• Control self-assessments submitted by taxpayers extemporaneously as a result of requirements under reported the detection of undeclared items previously.
CONTROL MEASURES EARNINGS:
Extension of planned actions regarding collection executive income from public and the various departments of the Government of Catalonia will instruct through cooperative agreement or order of these management actions.
Control and monitoring of payments in kind tax debts of the taxpayer, whether cultural heritage property either members of the inheritance of the deceased.
Control of bankruptcy comunicadaspor the commercial courts in which the tax authorities of Catalonia announces the existence of the debts of taxpayers receivable.