3.1.2. Extensive control

The extensive control has the purpose of detecting and amending errors and more simple tax defaults. It is directed to generally verify all the tax debts individually considered, starting with the information that the Tax Agency has. It is fundamentally based on computer processes and documentary controls, without revising the taxpayer's accounting, usually carried out in the offices.

Extensive control is carried out by the Tax Management bodies; by the Large Company Management Unit, which reports to the Financial and Tax Inspection area, with regard to taxpayers whose volume of operations is over 6.01 million euros during the immediately previous calendar year; and by the Customs and Excise bodies as for the taxes on foreign trade and the Special Taxes.

Personal Income Tax

In 2013, the extensive control activities on this tax have been centred, mainly, on financial year 2011. The results obtained are reflected in the following table:

^{(*)Amount in millions of euros}

Additionally, the monitoring campaign for Personal Income Tax 2012 began, which will extend during 2014 and whose data will be presented in the Tax Agency's Report for that year.

Corporation Tax and Value Added Tax

In 2013, the actuations of extensive control carried out in relation to the Corporation Tax and the Value Added Tax, referred both to large companies and the rest of obliged taxpayers, haver respectively reached settlements of 304.444 and 2,072.28 million euros. The number of settlements rose to 39,112 in the Corporation Tax and 108,542 in the Value Added Tax.

This figure includes the results of activities of control whose consequences are the settlements previously contracted, reductions in rebates and refunds and in negative taxable bases.

Actions on taxpayers in Modules

In the case of taxpayers subdued to the objective evaluation system, the results of the control actuations mean the issue of audit reports and the broadcast of provisional settlements.

^{(*)Amount in millions of euros}

 Verification of periodic tax returns.

Automated checks are performed on compliance with tax liabilities of periodic self-assessments (Value Added Tax, withholdings and instalment payments) for registered business persons, professionals and withholders.

During 2013, a total of 711,405 letters and requirements were issued, also attending to 38,326 hearing procedures, generating a total of 29,233 self-assessments presented for an amount of 21.6 million euros.

35,084 settlements for payments in instalments for Income Tax, Corporation Tax and simplified VAT system were also carried out, for an amount of 29.1 million euros.

Control in Customs

After the approval of the Regulations (EC) 648/2005 and 1875/2006 onthe modification of the Community Customs Code and its application arrangements, the main purpose of the customs control in these moments, along with the correct clearance of the customs obligations and other foreign trade taxes, is to guarantee the protection of consumers and the safety of frontiers by preventing the entry of goods that are illegal or potentially dangerous for the health and integrity of citizens or the environment.

For that purpose the logistics chains are being promoted, this is, the circulation of goods through safe channels, with the participation of Authorised Economic Operators.

In Spain, in 2013, this condition was granted to 58 new Operators, making a total of 551.

Specifically, in this year, the following documentary controls and physical searches of goods were carried out in Customs:

 As a result of these controls, 25,140 rubbish containers have been scanned, there has been 2,335 trademark withholding reports, and 607 live animals belonging to endangered species have been controlled, especially reptiles and birds.

Special Taxes intervention and management

The control of the settlement of the Special Manufacturing Taxes is carried out firstly by carrying out Excise intervention actuations consistent in the control of manufacturing, transformation, manipulation, storage or sale activities of products subject to the Special Manufacturing Taxes, as well as of the establishments where these are carried out.

Preventing fraud in economic activities subject to the Special Manufacturing Taxes requires carrying out actuations of permanent Intervention, both previous and simultaneous, in controls from the moment the taxable event takes place.

The singularity of these tax figures with characteristics such as non-monetary taxable incomes, high tax rates, exemptions, exceptions and tax refunds according to the destination, make it necessary to perform preventive inspections.

Audit activity in 2012 and 2013 is shown in the following table: