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 its 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 2019 Annual Tax and Customs Control Plan 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 in nature or may be directed at the generality of taxpayers. The differentiation will be established by the fiscal risk that is appreciated.

The selective control actions, both in the field of internal taxes and in that of customs, special and environmental taxes, normally culminate, with the corresponding administrative settlements that regularize the tax situation of the taxpayer or with the presentation of a complaint before the Public Prosecutor's Office when, in the course of the proceedings, signs of a crime against the Public Treasury, money laundering or smuggling are observed.

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

The main magnitudes resulting from selective control activities are reflected in Table 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 2019 Annual Tax and Customs Control Plan.