Operation of the Tax Agency

• The fraud was being committed by using 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 Officers of the Regional Customs and Excise Department of the Tax Agency in Badajoz have discovered fraud regarding taxes on discounted diesel fuel in an operation carried out at a construction site in the municipality of Torremejía (Badajoz).

The operation began when officers from the Badajoz Customs Surveillance Operational Unit received information that in the vicinity of the town of Torremejía (Badajoz) different ponds were being built for the storage of residual oil mill products.

Since investigators suspected that reduced-rate diesel fuel (B diesel fuel) could be being used improperly, investigations were carried out that made it possible to determine the location where the construction was taking place.

Once the work was located, several visits were made to the affected area in order to determine the companies and machinery that, being susceptible to improper use of subsidized diesel fuel, 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 fuel on the site, the quantity and type of product supplied.

The machinery used on the project consisted of seven agricultural tractors, a chain-type rotary backhoe and a mixed backhoe.

With the information acquired, the operation was carried out on November 17, where investigators carried out the tasks of identifying the different machinery, checking the fuel and taking samples when a possible improper use of the subsidized diesel fuel was considered. All of this was recorded in documents 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, disciplinary proceedings have been initiated under the Special Taxes Law for improper use of diesel in six vehicles with a taxable power between 25 and 50 HP, which entails a fine of 43,200 euros (7,200 euros per vehicle), and in one vehicle with a taxable power between 10 and 25 HP, which entails a fine of 3,600 euros. All of this amounts to a total fine of 46,800 euros.