4.1. Tax and customs fraud control
During 2015, the Tax Agency has carried out preventative activities and checks 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 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 2015 Annual Tax and Customs Control Plan were approved by Resolution of the Directorate-General of the Tax Agency on 9 March 2015 (Official State Gazette of 11 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 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 main prevention and control activities carried out in the execution of the 2015 Annual Tax and Customs Control Plan are set out below.
- 4.1.1. Selective control and investigation
- 4.1.2. Extensive control
- 4.1.3. Collection phase
- 4.1.4. Collaboration of the Tax Agency with jurisdictional bodies
- 4.1.5. Collaboration with the Tax Administrations from Autonomous Communities under joint government for the control of the transferred state tributes