If have a business of hospitality industry, this can interest you
The Agency Tributaria has informed that goes to proceed to the sending of cards of notice headed to taxpayers that develop economic activities in the sector of the hospitality industry
The Agency Tributaria has informed that goes to proceed to the sending of cards of notice headed to taxpayers that develop economic activities in the sector of the hospitality industry, with minor amount of businesses that incur in determinate indicators of risk of incumplimiento. It treats of communications to detect inconsistencias among the banking data and the financial declared in the Tax on Societies and when it observe that said parameters come maintaining of form continued along the last exercises.
Which are the comprobaciones that makes the AEAT?
- Property compares the entrances and starts of the banking accounts of the company with the figure of sales declared in the IS (remembers that each month of January the banks present the model 196, informing of the existent balances to 31 December and of the total volume of entrances and starts of each banking account).
- It compares the margins of the company with the half margins of the sector; in concrete, the net margin (the quotient among the result of exploitation and the net amount of the figure of businesses) and the gross margin. And it can consider the existence of inferior margins to the usual like indicativo of sales no declared, or excessive cost in function of the starts of effective. You do not forget that Property has the main database of the country regarding economic data of the companies, by sectors, by provinces, by epigraphs and activity, doing comparisons through his BIG DATES, and his program “PROMETHEUS” where stores all the information and in second can have a report of your company. By what Property also is used to to use these ratios to upload in inspection to companies.
You do not alarm you!
If your company receives one of these notifications or any similar, do not concern you, since they do not constitute a request neither the start of a comprobación or inspection. They are informative notices, by what does not have to answer them.
Nevertheless, it is recommended that consult to your managing/aide of confidence that will help you to revise the regularisations that are precise before it do it Property or that have an inspection.
Which are the comprobaciones that makes the AEAT?
- Property compares the entrances and starts of the banking accounts of the company with the figure of sales declared in the IS (remembers that each month of January the banks present the model 196, informing of the existent balances to 31 December and of the total volume of entrances and starts of each banking account).
- It compares the margins of the company with the half margins of the sector; in concrete, the net margin (the quotient among the result of exploitation and the net amount of the figure of businesses) and the gross margin. And it can consider the existence of inferior margins to the usual like indicativo of sales no declared, or excessive cost in function of the starts of effective. You do not forget that Property has the main database of the country regarding economic data of the companies, by sectors, by provinces, by epigraphs and activity, doing comparisons through his BIG DATES, and his program “PROMETHEUS” where stores all the information and in second can have a report of your company. By what Property also is used to to use these ratios to upload in inspection to companies.
You do not alarm you!
If your company receives one of these notifications or any similar, do not concern you, since they do not constitute a request neither the start of a comprobación or inspection. They are informative notices, by what does not have to answer them.
Nevertheless, it is recommended that consult to your managing/aide of confidence that will help you to revise the regularisations that are precise before it do it Property or that have an inspection.
