4.1. Tax and customs fraud control
During 2014 the Tax Agency has carried out activities of prevention and control to guarantee the correct application of the tax and customs system, whose principal characteristic is its programmed and planned nature. Thus, an Annual Tax and Customs Control Plan is approved each year, which is classified as reserved by the General Taxation Act without prejudice to the dissemination of the general directives which inspire it. The general directives of the 2014 Annual Tax and Customs Control Plan were passed by a Resolution of the Directorate-General of the Tax Agency of 10 March 2014 (BOE of 31 March).
The efficiency of the fight against fraud is based to a certain extent on an adequate identification of tax risks and the selection of taxpayers who will be the subject to control. This efficient selection of taxpayers who have incurred tax risks is possible thanks to the Tax Agency's advanced information system on taxpayers' assets, rights, incomes and activities; these data are obtained not only from their own tax returns or those submitted by third parties, but also from the agreements for the transfer or exchange of information signed with other national and international Public Administrations and from the selective compiling of information on certain taxpayers, sectors or activities.
The main prevention and control actions carried out in the execution of the 2014 Annual Tax and Customs Control Plan are described below:
- 4.1.1. Selective control and investigation
- 4.1.2. Extensive control
- 4.1.3. Collection phase
- 4.1.4. Collaboration of the Tax Agency with jurisdictional bodies
- 4.1.5. Collaboration with the Tax Administrations from Autonomous Communities under joint government for the control of the transferred state tributes