Aplicación de las nuevas tecnologías a los procedimientos tributarios de comprobación

Abstract

The incessant advance of New Technologies affects all areas of life, also the way people and entities, public and private, function. As it cannot be otherwise, this has also affected the Public Administration, more specifically, the Tax Administration, which is being subjected to the problems and needs that these New Technologies entail and that affect, in one way or another, all your procedures. Among these procedures we will focus, first of all, on the effect that said Technologies cause in the verification procedures and very especially in the Tax Inspection Procedure, defined in Chapter IV of Title III of Law 58/2003, of 17 December, General Tax. The purpose of this thesis is to propose and try to solve the problems caused by the use by the Administration, but also by taxpayers, of technological developments, and very particularly those that are generated in two very specific areas: On the one hand, in this thesis, we address the problems derived from the collection, treatment and application of the tax procedures of verification of those data obtained from the computer systems and equipment with which the economic activity carried out by taxpayers is managed. These problems derive from both the technical difficulty of being able to acquire said data and treat it conveniently within the existing legal framework, as well as the possible collision that the acquisition of said data may cause with the Fundamental Rights and Freedoms enshrined in our Constitution and, especially regarding the right to privacy. To this end, we have focused on assessing whether the current wording of the General Tax Law is sufficient to contemplate those tax inspection actions related to the collection of information, as well as the premises that must be met for them to be framed within our Constitutional Text. We have also focused on describing how said data should be incorporated into the Inspection Procedure, guaranteeing their authenticity and integrity, and ruling out that they may have been manipulated, without forgetting to mention how the precautionary measures provided for in the General Tax Law should be applied. to the new technological environment of the economic activities carried out by taxpayers. On the other hand, in this thesis, we also analyze the use that taxpayers make of these New Technologies and, specifically, the misuse of them through what has been called "sales suppression software" or "disposal software". double use", a relatively recent phenomenon that makes it difficult to verify the true situation of the economic activities carried out by taxpayers and, consequently, makes it impossible to accurately determine the yields, tax bases or quotas of the main Direct and Indirect Taxes. The quantification of the latter depends essentially on the operations that taxpayers carry out in their economic activity, and not on those that have been artificially altered. In this thesis we will assess whether the solution adopted by the legislator through the modification of the General Tax Law to contemplate this phenomenon, basically through Law 11/2021, of July 9, is sufficient or if it could have been fought equally with the legislation before this reform, proposing possible alternatives, as well as the main problems observed in the new regulation. These two aspects allow a joint treatment of the main problems that we find in the field of tax verification procedures derived from the application of New Technologies, but they do not exhaustively cover all those problems that could be found, but rather those that, in our opinion, are, today, the most relevant.