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

In 2017, the tax collection results from the prevention of and fight against fraud of the Tax Agency amounted to 14.792 billion euros, which represents a 0.6% decrease compared with 2016, and consolidates the excellent results of previous years.

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 2017, 11.47 euros were collected in the fight against fraud for every one euro spent in the Tax Agency.

Details and charts related to this can be found in the following table of the Appendix:

Table 16. Efficiency Index (Annex)

With respect to its composition, the 14.792 billion euros acquired by the Tax Agency from the prevention of and fight against tax and customs fraud includes, on the one hand, the results of prevention and control actions, and, on the other, income derived from these actions.