Failure to comply with the rules to reinvest capital gains resulting from the sale of real estate led the Tax and Customs Authority (TA) to carry out, last year, 4,876 liquidations to the SII declarations.

At stake are controls on the reinvestment of capital gains in real property that were the subject of IRS returns for tax year 2017 and that has entailed additions to the gross margin subject to IRS for an amount of 93.4 million euros.

These data are collected in the 2021 report on the fight against fraud and tax and customs evasion that the Government sent to Parliament, with the document indicating that at stake are additional settlements due to the fact that the taxpayers have recorded their intention to proceed with the reinvestment and have not proceeded to the total or partial reinvestment of the realization value obtained with the sale of real estate, within the terms established by law.

The 93.4 million euros of additional payments to which it refers to compare with “the increase in gross income taxed in the previous year, for the same reason, and which corresponded to 49,993,267 euros”.

The report also mentions that in 2021 tax benefits amounting to 1.8 million euros were extinguished for 665 companies due to the existence of tax debts.

The tax authorities carried out 22,098 verification actions and 23% were directed at people

The tax inspection carried out 22,098 verification and verification actions in 2021, 14.9% less than the previous year, and 22.8% related to private taxpayers, according to the report on the fight against fraud and tax and customs evasion .

The document, delivered by the Government to Parliament and to which Lusa had access, details that, of the total of 22,098 of these actions, 17,056 actions were carried out which involved legal persons (77.2%) and 5,042 actions referred to natural persons (22.8%).

During the past year, the tax authorities also carried out 4,769 external inspection actions aimed at companiesTo which were added some 44,700 preventive control actions, and whose specific objective was the collection of information, joint actions with other public administrations, control of goods in circulation and analysis of VAT refunds.

Added together, all these actions add up to 66,791, which represents a decrease of 6.9% compared to the 71,741 recorded in 2020.