| Newsletter| March 2023 | «Annual Tax and Customs Control Plan for 2023» |

On February 27, as is customary every year, the Annual Tax and Customs Control Plan for 2023 was published in the BOE, with the general guidelines of the Tax Agency to prevent and fight against tax fraud.

The Annual Plan for Tax and Customs Control for 2023 (the “Annual Plan”) breaks down the actions to be carried out by the Tax Agency during the fiscal year 2023, which have a twofold objective: to improve voluntary tax compliance and to enhance verification and investigation measures.

The tax team at Cases & Lacambra sets out the main measures adopted for this purpose in the Annual Plan.