4.1. Tax and customs fraud control

During 2016 the Tax Agency has carried out activities of prevention and control to guarantee the correct application of the tax and customs system, whose principal characteristic is its programmed and planned nature. 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 2016 Annual Tax and Customs Control Plan were approved by Resolution of the Tax Agency Headquarters of 22 February 2016 (Official State Gazette of 23 February).

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 actions carried out in the execution of the 2016 Annual Tax and Customs Control Plan are described below.