3.3. Results obtained in accordance with other indicators established in previous years' Target Plans

In 2018, the Tax Agency modified its system of indicators, evolving from the cash system and focusing on influencing the fulfillment of one of the basic functions entrusted to it, the increase in voluntary collection, with respect to which the simple maximization of the results indicators of the fight against fraud may not be completely aligned. Although legislative measures have been adopted to increase self-assessed and paid taxes (eg. limitation of financial expenses, obligation to declare assets abroad, investment of the taxpayer in VAT in real estate transfers...), their effectiveness would be limited if the Agency's behavior subsequently Tax was passive.

Furthermore, the use of anti-fraud results indicators only reflects part of the effects of the Tax Agency's activity, with a time frame limited to a specific year.

All these issues and the greater focus on assistance and fraud prevention actions, advise measuring the results of the Tax Agency through an indicator such as net collection, which includes not only the income from the liquidations made, but also the income self-assessed by taxpayers, in which the role of the Tax Agency is extremely important.

Without prejudice to the above, it is appropriate to provide information on the results obtained in 2018 in accordance with the anti-fraud results indicators included in the Objective Plans of previous years.

The results of the Tax Agency's tax collection efforts in the prevention and fight against fraud reached a total amount of 15,088 million euros in 2018, which represents an increase of 2 percent compared to 2017 and a consolidation of the excellent results achieved in recent years.

In relation with this result, the Efficiency Index measures the amount obtained through these actions in the fight against fraud for each euro spent in the Agency. To calculate it, the following magnitudes are used:

The numerator includes, in millions of euros, the amount obtained through the fight against tax and customs fraud.
The denominator includes, in millions of euros, the amount of the annual budget of the Tax Agency, in terms of recognised obligations. It includes the cost of all the functions performed by the Tax Agency, since they all contribute to the fulfilment of its mission of ensuring the correct application of the State's tax and customs system.

According to the efficiency index, in 2018, for every euro spent by the Agency, 11.14 euros were collected in the fight against fraud, a figure slightly lower than the previous year. Although the amount received from the fight against tax and customs fraud has been higher, the budget has also been higher, this increase being motivated by higher expenditure on personnel.

Data and graphs related to this issue can be found in Annex Table No. 16. Efficiency Index New Window .

In terms of composition, the 15.088 billion euros obtained by the Tax Agency in the actions to prevent and combat tax and customs fraud include, on the one hand, the results of the prevention and control actions and, on the other, the income induced by said actions.