3.1. Tax and customs fraud control activities

During 2012 the Tax Agency has carried out activities of prevention and control to guarantee the correct application of the tax and customs system, which are distinctively programmed and planned. Thus, an Annual Tax and Customs Control Plan is approved each year, which is made classified by the General Tax Act without prejudice of the dissemination of the general guidelines that inspire it. The general guidelines of the 2012 Annual Tax and Customs Control Plan were approved by Resolution of the Tax Agency Headquarters of 24 February 2012 (Official State Gazette of 1 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 obliged taxpayers that are involved in tax risks is possible due to the advanced information system that the Tax Agency has on the goods, rights, incomes and activities of the obliged taxpayers, obtained not only from their own tax returns or the ones 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 specific taxpayers, sectors or activities.

The following are the main activities of prevention and control carried out in the execution of the 2012 Annual Tax and Customs Control Plan:

1. 3.1.1. Selective control and investigation
2. 3.1.2. Extensive control
3. 3.1.3. Enforced collection management
4. 3.1.4. Collaboration with the Tax Administrations from Autonomous Communities under joint government for the control of the transferred state tributes
5. 3.1.5. Performances of expert reporting and legal assistance