On March 17, 2025, the BOE published the RESOLUTION of February 27, 2025, of the General Directorate of the State Tax Administration Agency, approving the general guidelines of the Annual Tax and Customs Control Plan for 2025. In this circular, we wish to summarize the guidelines that will be followed in the lines of action for the prevention and control of fraud, revolving around five main pillars that we detail below.

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