4.2. Tax and customs fraud control

During 2020, 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 2020 Annual Tax and Customs Control Plan were approved by Resolution of the General Directorate of the Tax Agency of January 21, 2020 (BOE of January 28).

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.

Selective control actions, both in the field of internal taxes and in customs, special and environmental taxes, normally culminate in the corresponding administrative settlements that regularize the tax situation of the taxpayer.

The main magnitudes resulting from selective control activities are reflected in Table 30. Control of tax and customs fraud: main magnitudes (Annex). New window

Likewise, these actions can also end with the presentation of a complaint to the Public Prosecutor's Office when, in the course of the actions, signs of a crime against the Public Treasury, money laundering or smuggling are observed.

Thus, in 2020, 168 tax crime reports were sent to the Public Prosecutor's Office, with the global amount of defrauded contributions being 178.71 million euros. These data are shown in Table 31. Tax crimes reported by the areas of Financial and Tax Inspection and Customs and II.EE . (Annex). New window All this without prejudice to the Customs Surveillance actions in tax fraud crimes, which have involved the submission of 18 reports for a value of 62.68 million, as well as actions in 77 money laundering crimes, for a value of 183.76 million ^{^[1]} .

Among the quality actions carried out by the Collection Department, in recent years, due to its strategic nature within the fight against fraud, the prosecution in criminal proceedings of qualified conduct of obstruction of executive action or , directly, of conduct of concealment and fraudulent transmission of assets.

The executive action itself carried out by the Collection bodies of the Tax Agency is the one that, de facto , reveals facts that may constitute a crime of frustration of execution or punishable insolvency , what are commonly known as asset seizures, criminal actions that seriously harm the interests of the Public Treasury and that deserve the greatest possible reproach: The criminal reproach.

Thus, in 2020, 58 crime reports of frustration of execution or punishable insolvency have been prepared by the collection area. The global amount of debt pursued is 144.18 million euros. These data are shown in Table 32. Crimes of frustration of execution or punishable insolvency processed by the Collection area (Annex) . New window

Below are the most notable prevention and control actions carried out in execution of the 2020 Annual Tax and Customs Control Plan.

[1]The data on complaints of crimes against the Public Treasury do not include those corresponding to investigations for the early reporting of crimes that occur without the prior instruction of administrative verification procedures. These are judicialized operations that have the participation of the Inspection services as complainants and/or judicial assistance.^(Back)