3.3. Collection obtained from the activities of prevention and control of tax and customs fraud

In 2016, funds collected in the prevention and fight against fraud by the Tax Agency amounted to 14,883 million euros, which was 4.98% down on 2015. However, it should be noted that in 2015 there were a number of one-off inspections which, due to their characteristics, would not recur and, if excluded from the 2016 figures, the comparison with the prior year would actually be an increase of 14.89%.

In relation with this result, the Efficiency Index measures the amount obtained through these actions in the fight against fraud for each euro spent in the Agency. To calculate it, the following magnitudes are used:

The numerator includes, in millions of euros, the amount obtained through the fight against tax and customs fraud.
The denominator includes, in millions of euros, the amount of the annual budget of the Tax Agency, in terms of recognised obligations. It includes the cost of all the functions performed by the Tax Agency, since they all contribute to the fulfilment of its mission of ensuring the correct application of the State's tax and customs system.

According to the Efficiency Index, in 2016, for every euro spent in the Agency, it collected 11.30 euros in the fight against fraud.

Details and charts illustrating these figures can be found in the following Annex table:

Table 16. Efficiency Index (Annex)

With regard to the composition of the 14,883 million euros obtained by the Tax Agency in its activities for the prevention and fight against tax and customs fraud, this amount includes, on the one hand, the results of its prevention and control activities and, on the other hand, the revenue generated by these activities.