4.2. Tax and customs fraud control

During 2023, the Tax Agency has developed prevention and control actions to ensure the correct application of the tax and customs system, the main characteristic of which is their planned and programmed 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 guidelines of the Annual Tax and Customs Control Plan for 2023 were approved by Resolution of the General Directorate of the Tax Agency dated February 6, 2023.

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 control actions carried out may be selective or directed at the general public. The differentiation will be established by the fiscal risk that is assessed.

Selective control actions, both in the field of internal taxes and in customs, special and environmental taxes, normally culminate in the corresponding administrative liquidations that regularize the tax situation of the taxpayer.

The main magnitudes resulting from selective control activities are reflected in the Table 31. Control of tax and customs fraud: principal magnitudes (Annex).

Likewise, these actions may also end with the filing of a complaint with the Public Prosecutor's Office when, during the course of the proceedings, indications of a crime against the Public Treasury, money laundering or smuggling are noted.

Thus, in 2023, 152 tax crime reports have been sent to the Public Prosecutor's Office, with the total amount of defrauded taxes being 819.6 million euros. This data is shown in the Table 32. Tax crimes reported by the Financial and Tax Inspection and Customs and Excise Departments. (Annex). This year, several Special Delegations have generated results that can be described as extraordinary due to the exceptionally high amounts, when compared with previous years. All this without prejudice to the actions of Customs Surveillance in tax fraud crimes, which have involved the submission of 12 reports worth 28.16 million, as well as actions in 56 money laundering crimes, worth 108.55 million euros. In addition, 10 early reports of crimes have been made, produced without prior instruction of verification procedures (judicialized operations that have the participation of the Inspection services as a complainant and/or judicial assistance).

Among the quality actions carried out by the Tax Collection Department, in recent years, due to its strategic nature within the fight against fraud, the prosecution in criminal court of conduct qualified as obstruction of executive action or, directly, conduct of concealment and fraudulent transfer of assets has been promoted.

The executive action carried out by the Collection bodies of the Tax Agency is what, de facto , reveals facts that may constitute a crime of frustration of execution or punishable insolvency, commonly known as asset seizures, criminal acts that seriously harm the interests of the Public Treasury and that deserve the greatest possible reproach: criminal reproach.

Thus, in 2023, 37 reports of the crime of frustration of execution or punishable insolvency have been prepared by the Collection area. The total amount of debt being sought is 30 million euros. This data is shown in the Table 33. Crimes of frustration of execution or punishable insolvency processed by the Collection area (Annex).

Below are the most notable prevention and control actions carried out in execution of the Annual Tax and Customs Control Plan for 2023.