Within the framework of the Inclusive and Sustainable Taxation line of action of the EUROsociAL II Programme, financed by the European Union, from 2nd to 6th November 2015 an exchange visit was conducted by Brazil's tax agency, the Receita Federal do Brasil (RFB), to the Spanish State Tax Administration Agency (AEAT) to learn about massive procedures for crossing data between tax and property registers.

The RFB is promoting a Comprehensive Property Tax Project through eight improvement processes for the taxpayer database with the aim of modernising and streamlining communication between the tax information systems for physical and legal persons, the property register, and the social security system to provide complete, quality, and integrated information on taxpayer profiles, and to optimise its utilisation by operators and, to the extent possible, promote coordination mechanisms at different governmental levels.

Brazil's Taxpayer Register has four different tax registers at the federal level, but these are not interconnected despite the fact that they sometimes contain information referring to the same person. The Property Tax Integration Programme, CADFISC, aims to create a new taxpayer database with a broader structure that makes it possible to cross data between the tax register of physical persons (new CPF), that of legal persons (new CNPJ), and the rural and urban property register (new CAFIR and CNIC).

In this new context, four employees of the Receita Federal had the opportunity to learn about the systems and procedures of Spain's tax agency and property register. In particular they were able to focus, among other aspects, on the following: the register of  taxable subjects; systems for identifying taxpayers; tax register forms; extensive control campaigns; the ZUJAR, TESEO, and DEDALO tools; the notification management application, and NEO. Lastly, they visited the AEAT office in Madrid to learn about taxpayer information and assistance systems; tax register management in the office and via INTRANET and the organisation of tasks; and IT tools used to support tax register activities.

This is a strategic project for the RFB, and the objective is for the new tax register database to contain the correct identification and location for all taxpayers, and also to supply data on their activities and tax obligations, as well as pertinent social security and asset information. Naturally, it will facilitate monitoring of a taxpayer's tax behaviour (compliant or non-compliant, and to what extent). This will provide a complete tax and asset profile of the taxpayer, avoid duplication in data entry, thereby optimising the efforts of the different territorial administrations and of taxpayers themselves.

This activity is part of the Voluntary Compliance With Tax Obligations action of the Public Finance area of the EUROsociAL Programme, which is 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.