Operation of the Tax Agency

• The fraud was being committed due to the use of reduced rate diesel (diesel B) as fuel in several machines.
• Sanctioning proceedings have been initiated for improper use, amounting to 46,800 euros

December 4, 2023.- Customs Surveillance Officials of the Regional Customs and Special Taxes Unit of the Tax Agency in Badajoz have discovered a fraud on taxes on subsidized diesel in an operation carried out in a work in the municipality of Torremejía (Badajoz).

The operation began when officials from the Badajoz Customs Surveillance Operational Unit had information that in the vicinity of the town of Torremejía (Badajoz) different ponds were being built to store residual oil mill products.

Since the investigators had suspicions that reduced-rate diesel fuel (diesel B) could be being improperly used as fuel, inquiries were carried out that made it possible to determine the location where the construction was being carried out.

Once the work was located, different visits were made to the affected area in order to determine the companies and machinery that, being likely to improperly use recycled diesel, would be carrying out the work.

With the data acquired and the data in the possession of the administration, it was possible to determine the machinery used and its owners, as well as the company supplying diesel on the site, the quantity and type of product supplied.

The machinery used on the work consisted of seven tractors used in agriculture, a rotating chain backhoe and a mixed backhoe.

With the information acquired, on November 17, the exploitation of the operation was carried out, where the researchers carried out the tasks of identifying the different machinery, checking the fuel and extracting samples when a possible improper use of the subsidized diesel was considered. . All of this was recorded in proceedings that were sent, along with the samples, to the Special Tax Management Office of the Tax Agency in Badajoz.

As a result of the actions, sanctioning proceedings have been initiated under the Special Tax Law for improper use of diesel in six vehicles with fiscal power between 25 and 50 HP, which entails a penalty of 43,200 euros (7,200 euros per vehicle), and in a vehicle with fiscal power between 10 and 25 HP of fiscal power, which entails a penalty of 3,600 euros. All of this results in a total of 46,800 euros in penalties.