4.1.2. Extensive control

The extensive control has the purpose of detecting and amending errors and more simple tax defaults. It is addressed to verifying in general all the tax debts individually considered, on the basis of the information held by the Tax Agency. It is based, fundamentally, on computer processes and documentary controls (without inspection of the taxpayer's mercantile accounts), usually carried out in its own 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 2014, the extensive control actions on this tax were mainly focused on the 2012 tax year. The results obtained are shown in the following table of the Annex:

Additionally, the monitoring campaign for Personal Income Tax 2013 was commenced, which will extend during 2015 and whose data will be presented in the Tax Agency's Report for that year.

Corporation Tax and Value Added Tax

In 2014, the extensive control actions carried out in relation with Corporation Tax and Value Added Tax focussed on the returns of tax year 2012.

These actions refer to both large companies and the rest of the taxpayers, and achieved, respectively, settlement results of 400,357 and 1,740.812 million euros. The number of settlements increased to 49,780 in Corporation Tax and 122,607 in Value Added Tax.

This figure includes the results of control actions which result in the settlements previously contracted, reductions in rebates and refunds and negative tax 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. The main data are shown in the following table of the Annex:

Verification of periodic tax returns.

On the basis of the census of employers, professionals and withholders, an automated inspection is performed of compliance with responsibilities of filing of periodical self-assessments (of Value Added Tax and withholdings and split payments).

During 2014, a total of 745,849 letters and requirements were issued and 36,194 hearings were held, generating a total of 30,451 self-assessments filed, for an amount of 22.6 million euros.

Additionally, 34,308 settlements were carried out for split payments of Personal Income Tax, Corporation Tax and simplified VAT regime, for an amount of 28.1 million euros.

Control in Customs

Following the approval of the Regulations (EC) 648/2005 and 1875/2006 on the 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 customs obligations and other foreign trade taxes, is to guarantee the protection of consumers and the security of frontiers by preventing the entry of goods which are illegal or potentially dangerous for the health and integrity of the citizens or the environment.

To this purpose, secure logistics chains are being promoted, this is, the circulation of goods through secure channels, with the participation of Authorised Economic Operators. This figure consists in an operator of confidence who, after fulfilling a series of requirements, can benefit from customs simplifications and security facilties. In Spain, in 2014, this condition was granted to 98 new Operators, making a total of 649.

Independently of the declaration procedure used, the ability to identify commerce which is legitimate and therefore of low risk allows the customs authorities to focus their limited resources on those operators who represent a greater risk and to facilitate legitimate commerce.

The following chart of the Annex shows the data related to these activities during tax year 2014:

Among other results of these controls, 34,392 containers were scanned, 3,890 confiscations were made for potential breach of intellectual property rights, and 10,488 live animals belonging to endangered species were seized, along with 661 grams of elvers.

Special Taxes intervention and management

The control of Special Manufacturing Taxes is carried out, in the first place, through the performance of Special Taxes intervention actions, consisting in the inspection of activities of manufacture, transformation, manipulation, storage or sale of products subject to Special Manufacturing Taxes, in addition to the establishments where these activities are carried out.

Preventing fraud in economic activities subject to the Special Manufacturing Taxes requires carrying out permanent intervention actions in inspections, both previous and simultaneous, at the moment when 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.

The data corresponding to the tax years 2013 and 2014 are shown in the following table in the Annex: