4.1. Tax and customs fraud control

In 2017, the Tax Agency developed prevention and control activities to ensure the proper application of the tax and customs system, the main characteristic of which are their planning and scheduling 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 Annual Tax and Customs Control Plan for 2017 were approved by the Resolution of the Directorate-General for the Tax Agency on 19 January 2017 (Official State Gazette of 27 January).

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 most noteworthy prevention and control activities implemented in execution of the Annual Tax and Customs Control Plan for 2017 are detailed below.