New Anti-Fraud Law
Article 201 bis Law 11-2021
About software and tax fraud

Don't risk penalties
of up to 150,000 EUROS.

New Anti-Fraud Law 2021. The recent Law ensures transparency, real traceability and the impossibility of altering accounting-fiscal records in software, thus putting an end to "dual-use software" in economic activities.

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New Anti-Fraud Law 2021

Article 29 of the LGT asks us:

j) The obligation, on the part of the producers, marketers and users, that the computer or electronic systems and programs that support the accounting, billing or management processes of those who develop economic activities, guarantee the integrity, conservation, accessibility, legibility , traceability and inalterability of the records, without interpolations, omissions or alterations of which the proper annotation is not left in the systems themselves. Regulations may establish technical specifications that must meet these systems and programs, as well as the obligation that they are duly certified and use standard formats for legibility.

Sanctions according to article 201 bis of the LGT:

Article 201 bis. Tax violation for manufacturing, production, marketing and possession of computer systems that do not meet the specifications required by applicable regulations.

1. The manufacture, production and marketing of computer or electronic systems and programs that support accounting, billing or management processes by persons or entities that carry out economic activities constitutes a tax offense, when any of the following circumstances occur:

a) allow different accounts to be kept under the terms of article 200.1.d) of this Law;

b) allow not to reflect, totally or partially, the recording of transactions carried out;

c) allow recording transactions other than the entries made;

d) allow altering transactions already registered in violation of the applicable regulations;

e) do not comply with the technical specifications that guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, as well as their legibility by the competent bodies of the Tax Administration, in the terms of article 29.2.j) of this Law;

f) the manufactured, produced or marketed systems are not certified, being obliged to do so by regulatory provision.

2. Possession of computer or electronic systems or programs that do not comply with the provisions of article 29.2.j) of this Law, when they are not duly certified, having to be certified by regulation, or when they have been certified, constitutes a tax offense. altered or modified certified devices.

The infractions foreseen in this article will be serious.

The infringement indicated in section 1 above will be sanctioned with a fixed pecuniary fine of 150,000 euros, for each financial year in which sales have been made and for each different type of computer or electronic system or program that is the subject of the infringement. However, infractions of letter f) of section 1 of this article will be sanctioned with a fixed monetary fine of 1,000 euros for each system or program marketed in which the lack of the certificate occurs.

The infraction indicated in section 2 above, will be sanctioned with a fixed pecuniary fine of 50,000 euros for each financial year, in the case of the infraction for the possession of computer or electronic systems or programs that are not duly certified, having to be certified by regulation. , or the certified devices have been altered or modified.

Manufacturers and marketers risk a fine of 150,000 euros for each year and program sold that does not meet the indicated specifications, unless it is due to lack of certification, fined 1,000 euros per program sold.

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New Anti-Fraud Law, background.

Article 201 bis, Law 11/2021, July 9.

Published in the Official State Gazette on July 10, Law 11/2021, of July 9, of measures to prevent and fight against tax fraud, of transposition of Directive (EU) 2016/1164, of the Council, of July 12, 2016, which establishes rules against tax avoidance practices that directly affect the operation of the internal market, of modification of various tax regulations and in terms of gambling regulation, enters into force progressively from July 11, 2021.

Companies have three months, until October 11, 2021, when sections four and twenty-one of article thirteen will apply, which amend Law 58/2003, of December 17, General Tax Law (LGT), to ensure that the software that customers make and use does not have, for example, double counting capabilities, not reflecting the posting of transactions made, allowing certain “special” transactions to be illegally recorded, and other issues that we audit.

Tax Agency Notice, 10/11/2021.

The AEAT statement dated October 11, 2021 regarding the General Tax Law and its entry into force, and articles 29.2.j and 201.bis (accessible from this link ), clarifies, stipulates and modifies the following:

  • The letters to), b), c) and d) will be directly applicable from October 11, 2021.
  • The letters e) and f) explicitly require regulatory development. Therefore, they will not be applicable until said Regulation is approved and enters into force.
  • Therefore, until the regulatory development of the certification referred to in this section takes place, users may not be sanctioned for non-compliance with this article (section 2, article 201.bis).

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  • Auditor CISA by ISACA.
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Luis Vilanova Auditor CISA

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Luis Vilanova

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