Within the framework of the Voluntary Compliance with Tax Obligations working line being developed by the EUROsociAL II Programme, financed by the European Union there was a technical advising mission from 31st August to 3rd September 2015 to the Directorate of National Taxes and Customs (DIAN) of Colombia regarding the practical improvements implemented in Spain's AEAT in techniques and tools for mass electronic inspection.

The DIAN is currently designing a computer service to carry out inspection and control based on the methodology and techniques of mass electronic inspection, a process that starts with the selection of cases through the use of business rules engines. This process has been supported by Spain's Tax State Administration Agency (AEAT) since 2014. Initially, in October 2014, two civil servants from the DIAN completed an exchange visit to the AEAT headquarters, where they had the opportunity to learn about the different systems developed by the Spanish tax agency for inspecting taxpayers.

Subsequently, during the technical assistance mission that took place in September of this year in Bogotá, the employees of the AEAT's Department of Financial and Tax Inspection and the Sub-Directorate General of Information Analysis and Fraud Investigation Technologies had the opportunity to transmit the best practices developed in Spain to the DIAN employees. These included practices for improving the selection of taxpayers for control, determining the business rules and control algorithms, as well as the importance of integrating the information in intelligence processes using tools such as ZUJAR, TESEO and GENIO, which are used to support the work of selecting cases for control and inspection in Spain.

This activity is part of the Voluntary Tax Compliance action of the Public Finance area of the EUROsociAL II Programme, financed by the European Union and coordinated by FIIAPP, in which Spain's State Tax Administration Agency (AEAT) and the Inter-American Centre for Tax Administrations (CIAT) are acting as operational partners.