4.2. Tax and customs fraud control

During 2019, the Tax Agency has developed prevention and control actions to ensure the correct application of the tax and customs system, the main characteristic of which is their planned and programmed 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 2019 were approved by Resolution of the General Directorate of the Tax Agency of January 11, 2019 (BOE of January 17).

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 control actions carried out may be selective or directed at the general public. The differentiation will be established by the fiscal risk that is assessed.

Selective control actions, both in the field of internal taxes and in customs, special and environmental taxes, normally culminate with the corresponding administrative liquidations that regularize the tax situation of the taxpayer or with the filing of a complaint with the Public Prosecutor's Office when, in the course of the actions, indications of a crime against the Public Treasury, money laundering or smuggling are appreciated.

Thus, in 2019, 177 tax crime reports have been sent to the Public Prosecutor's Office, affecting a total of 172 taxpayers (without prejudice to the actions of Customs Surveillance in tax fraud crimes). The total amount of defrauded quotas is 256.8 million euros. These data are shown in C box no. 29. Tax crimes reported by the Financial and Tax Inspection and Customs and II.EE areas . New window (Annex).

The main magnitudes resulting from selective control activities are reflected in Table No. 30. Control of tax and customs fraud: main magnitude s New window (Annex).

Below are the most notable prevention and control actions carried out in execution of the Annual Tax and Customs Control Plan for 2019.