4.2.3. Collection phase
The Tax Agency develops a wide range of actions leading to the collection of debts and tax penalties derived from the application of the state and customs tax system, as well as those derived from other public resources whose management it assumes by virtue of law or agreement. .
In these activities, in both the voluntary and enforcement periods, it is necessary to use all the mechanisms provided by the legal system for enforced collection.
The Tax Agency has continued to focus in 2021 on intensifying the most qualified actions to combat fraud in the collection phase.
Evolution of outstanding debt
The collection management of tax debts consists in the exercise of administrative functions leading to collection. This includes a series of activities such as wealth investigation, the adoption of precautionary measures, the execution of liability assignment agreements and all those provided for in the General Tax Collection Regulations, subject to the periods established in the tax legislation.
Until the tax debts are extinguished, by payment, compensation or the other legally provided means, they are considered “outstanding.” However, within the outstanding amounts it is necessary to distinguish between those in which there are cases of suspension, deferral or insolvency proceedings, which are not due and payable while they remain in that situation, from all the other outstanding amounts, with regard to which the collection organs deploy all the faculties provided for in the legal system.
The amount outstanding at the end of each year is the result of adding to the amount outstanding at the start of that year the outstanding debts originated in the current year, called “annual debit," and subtracting any cancellations made in the year, either for revenue obtained as a consequence of collection activities or for other legally established causes.
The outstanding debt, as of December 31, 2021, was 42,020 million euros, which represents an increase of 0.3% compared to December 31, 2020.
Table 39 represents the Evolution of the outstanding debt at the end of each of the years included in the period 2002-2021 (Annex).
In Table 40. Breakdown of outstanding debt (Annex) details the data related to this concept.
Outstanding debts in the payment period
Regarding executive debt, during 2021, the total amount of debt to be managed in the executive period has amounted to 33,409 million euros. This amount includes the executive debt outstanding at the beginning of 2020 and the executive charge or debts charged during the year. The total amount of debts subject to a penalty surcharge in 2021 amounted to 9,487 million euros, 14.4% more than in 2020. Of this amount, the debts originated by the application of taxes under the jurisdiction of the Tax Agency amounted to 6,772 million and those of other entities amounted to 2,715 million euros. On the other hand, debt amounting to 8,045 million was canceled.
The principal magnitudes relating to the collection phase are shown in the tables listed below in the Annex:
Table 41. Data related to executive debts during 2021
Chart 42. Evolution of the position in the executive period (2007-2021)
Debts arising from the application of the taxes which are under the Tax Agency's remit
Of the debt subject to the penalty surcharge in 2021, 71% of the total, 6,772 million, comes from debts originated by the application of taxes under the jurisdiction of the Tax Agency. This debt comes both from settlements carried out by the Tax Agency and from self-assessments filed by the taxpayers without admission or with failed deferments. For its part, debt arising from the application of taxes under the jurisdiction of the Tax Agency for an amount of 5,861 million has been cancelled.
Furthermore, to prevent and combat asset stripping of debtors, cautionary measures have been developed in recent years (when there are indications that the debt payment could be unfulfilled or severely impeded), along with derivations of responsibility (as a mechanism to transfer the payment obligation from one taxpayer to another), under the circumstances established by Law.
In Table 43. Precautionary measures and liability derivations (Annex) the results obtained in 2020 and 2021 and their rate of variation are shown.
Management of debt of other entities
In 2021, collection has been carried out in the executive period for a set of 203 external entities, including 45 Autonomous Bodies, 16 Autonomous Communities, 66 Local Entities and 47 Public Entities, in addition to the different Ministerial Departments that have incorporated their public law resources. to the means of enforcement and other public law debts whose income must increase the State Budget. The collection of debts from other Member States of the European Union has also been managed within the framework of Mutual Assistance, as well as from other countries under signed international agreements (OECD).
In addition to the amount of debt to be managed for the civil liability levy orders derived from the commission of crimes against the Public Treasury (which represents 41.3%), the external entities with the highest amount of debt to be managed by the Tax Agency During 2021 they have been the various Ministerial Departments (24.1%), the Autonomous Communities (11.4%) and the Autonomous Traffic Headquarters Body (9.95%).
Regarding the Autonomous Communities, Andalusia, Catalonia and Valencia stand out with the highest amount of debt to manage in 2021.
Other actions related to control in the collection phase
Within the framework of mutual assistance between member countries of the European Union, in 2021 the Tax Agency has received 913 collection requests, 108 notification requests, 736 requests for information and 17 requests for the adoption of precautionary measures, which has meant an increase in the total number (among all categories) of requests received from 1,711 in 2020 to 1,774 in 2021 (3.68%).
Regarding the requests for mutual assistance sent by Spain to other member countries of the European Union, there has been a significant increase in the number of requests sent in 2021, going from 1,579 requests sent in 2020 to 1,964 requests in 2021.