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Report 2022

4.2.4. Collaboration of the Tax Agency with jurisdictional bodies

The Tax Agency performs the duty of collaboration with the jurisdictional bodies, established in Articles 118 of the Spanish Constitution and 17.1 of the Judiciary Act, by way of various functions, including judicial assistance and expert testimony in lawsuits for offence against the Public Treasury, the supply of telematic and customised tax information to jurisdictional bodies and to the Public Prosecutor's Office and the exercise of the function of judicial police by Customs Surveillance officials.

This collaboration is implemented, basically, in the following ways:

Support unit for the Anti-Corruption Office

The Tax Agency has a Support Unit for the Special Prosecutor's Office against Corruption and Organised Crime (Anti-Corruption Office), whose function consists in executing the reports, audits and activities required of it by the Chief Prosecutor of the Special Prosecutor's Office or the Public Prosecutor. This Unit reports organically and functionally to the Directorate-General of the Tax Agency and is equipped and financed by the Agency.

Collaboration in the field of offences against the Public Treasury

  • Actions prior to the initiation of criminal proceedings:

    The verification activities carried out by the Tax Agency via the inspection procedure can reveal facts which may constitute offences against the Public Treasury. In such a case, once the Tax Agency's action has been completed, a detailed report is then drafted by the clerk of the court and the corresponding charges and prosecutions are submitted.

    Additionally, the Tax Agency also presents charges for the existence of indications of tax fraud following the performance of investigations by the inspection bodies, without a verification procedure having been commenced.

  • Actions during criminal proceedings:

    During criminal proceedings the Tax Agency receives many requests for collaboration from jurisdictional bodies, either via judicial assistance or via expert testimony, in cases of offences against the Public Treasury, a matter in which its officials are fully competent.

    In Table 45. Expert report and judicial assistance during the criminal process (Annex) data relating to the number of officials who have collaborated in judicial assistance are reflected.

    The calculation of experts and officials in judicial assistance is carried out considering the different officials who participate in this activity. In this way, each official can keep several files and count as a single official in the statistics.

    In addition, the court clerks who have reports on tax offences, the basis of the charges presented by the Tax Agency, participate in the criminal proceedings, ratifying these reports, either in the examination phase or in oral hearing, as witnesses.

  • Actions to ensure the possible financial liabilities declared in the criminal proceedings:

    Following the modifications introduced in the General Tax Law (LGT) by Law 7/2012, the Tax Agency may adopt precautionary measures to guarantee the possible responsibilities that are declared in the judicial process, both before the initiation of the process (article 81.5 LGT ) as well as after the complaint for a crime against the Public Treasury has been made (article 81.8 LGT), in which case they must be submitted to the criminal judge.

    Furthermore, the collection bodies of the Tax Agency maintain the competence to investigate, under the supervision of the judicial authority, the assets that may be affected by the payment of pecuniary amounts associated with the crime (Additional Provision 19 LGT).

  • Actions in the enforcement of criminal sentences:

    In accordance with the provisions of Additional Provision 10 of the General Tax Law, and in article 305.7 of the Penal Code, after the reform carried out by Organic Law 7/2012, the Tax Agency assists judges and courts in the execution of the convictions for crimes against the Public Treasury, demanding through the enforcement procedure the penalty of a fine and the civil liability declared in the sentence.

Supply of information

As of the collaboration agreement of September 7, 2010 between the General Council of the Judiciary (CGPJ), the Ministry of Justice and the Tax Agency, regarding the transfer of tax information by the Agency to the Courts and Tribunals, it is allowed the jurisdictional bodies to directly access the Tax Agency databases, through telematic connection ( web service ), through the Judicial Neutral Point managed by the CGPJ within the framework defined by the Tax Agency. In addition, for the cases not included in the agreement, individual requests for information are processed.

In relation to the provision of information, in Table nº 46. Provision of information to Jurisdictional Bodies (Annex) the data is developed. In 2022, 10,124 judicial requests for individual tax information have been processed and in relation to accesses to the Judicial Neutral Point (PNJ), a figure of 10,346,370 accesses has been reached.