New legislation to combat tax fraud is already in place in Spain and one of its aims is to fight Patterns of fraud associated with new technologies. In fact, during the law It was approved in June It came into effect in July, and the technology regulation area had to wait until this October Coming into force.
The new regulation establishes the ban Production, ownership or commercialization of so-called ‘dual-use software’Computer programs that allow accounting manipulation can be used by violators to cover up part of their operation.
The law establishes new rules to deal with this problem in order to combat new fraud formulas associated with new technologies. Legislators say, “This rule allows us to fight against the adoption of tools New patterns of fraudulent behavior Associated with new technologies. “
In addition, there will now be new tools to continue to be avoided by large multinational corporations through misleading tax planning. Now “computer or electronic systems that support accounting or business management processes are needed Comply with certain requirements that ensure integrity, Preservation, detection and avoidance of records of activities “.
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Losses and penalties imposed by dual-use software
The Ministry of Finance estimates that the use of this dual-use software has caused a loss of millions of dollars in public revenue. The tax company calculates that the company They have hidden about 200,000 million euros Through the use of these programs.
According to ETL Global Nexum Company Any freelancer who does not upgrade their computer programs in accordance with the new certification approved by the government, who specializes in law, will be allowed to use them in their business by professionals, or those who have not yet uninstalled them. A fine of up to 50,000 euros is imposed.
Henceforth “all computer systems used for the accounting of companies and businesses They must be certified by the Ministry of Finance”.
What is dual application software
Dual application schemes allow dual accounting and mislead customers. Already last year the government announced its intention to address this issue to the public treasury. Socialist Administrator Put on the table a few years ago The so-called “dual-use software” problem, but until now it has not taken action on it. Said the software It allows a business to balance its accounting by concealing certain fees, which creates a ‘Box B’ Invisible to the tax company.
Thus, a bar of POS can normally charge all beverages, but only from a certain amount of daily income, They will stop registering. To do this, you can only eliminate very low incomes such as coffee. The tax agency regularized 300 million euros as a result of actions against the software last fiscal year.
Under the new law, the creation and possession of these types of projects will be strictly prohibited. It requires “computer or electronic systems Support accounting or business management processes meet certain requirements It guarantees the integrity, security, detection and inevitability of operation records. “
Accordingly BVA Consultants, Known by the most common name Phantomware is a hidden software installed in POS. Entrepreneurs can access the project by pressing a button or by entering a combination of keys.
The OECD explained Zapper defines external programs registered on USB devices. This type of software offers the opportunity to “capture” sales in a fully computerized environment, allowing the owner to conduct business in a completely natural way as they record all sales transactions in cash registers. This technology allows the owner to be more suited to electronic sales repression, usually at the end of the day. Further Zapper is hard to detect because it is not installed on any computer.