The general guidelines of the Annual Tax and Customs Control Plan break down the actions to be carried out by the organization in fiscal year 2023, in line with what is established in the Strategic Plan and its addenda. The control of fraud in the collection phase refers to the fourth of the backbone bases of the actions of the Tax Agency regarding the prevention and fight against tax and customs fraud, established in the 2020-2023 Strategic Plan.

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. . However, collection management does not end with the collection of outstanding debts, but extends to other actions aimed at preventing and controlling fraud in this phase, which affect the behavior of debtors and strengthen collection management. as a whole, with more precise control.

Regarding the fraud prevention and control measures, they are based on a deep knowledge of the collection risks, which makes it possible to determine fraud patterns to which the actions of the collection bodies will be directed, especially in relation to the big debtors.

The detection of debtors who, using corporate schemes, maintain control of their economic activity in an environment of opacity that they take advantage of to leave tax debts pending payment will continue.

Specific actions will be intensified in relation to point-of-sale (POS) terminals, along with the location of assets susceptible to seizure, including crypto assets and virtual currencies and assets that debtors may have located outside of Spain. . All of this is driven by greater efficiency in the exploitation of the information available to the Tax Agency as a consequence of the exchanges of information promoted in the European Union and within the OECD , and supported by computer tools that allow the location of debtors' assets.

Collaboration mechanisms are being reinforced with the control areas of the Tax Agency in relation to taxpayers subject to regularization actions by the Inspection bodies of the Tax Agency, paying special surveillance to the assets of debtors convicted of crimes against the Treasury. Public and smuggling, in order to be able to adopt measures that effectively ensure the satisfaction of debts. These measures include actions to transfer liability and the adoption of precautionary measures on the assets of people who could be responsible for the payment of debts, whether civil or criminal.

The promotion of the development of tools that allow the evaluation of collection risks will be accompanied by a greater presence, outside the offices, of Collection officials, through visits and appearances to carry out executive actions and obtain information regarding the debtors in which they occur. signs of unwillingness to pay off their debts.

Another measure to improve collection management includes the monitoring of apparent insolvencies covered by abusive uses of corporate forms, which could be classified as punishable insolvencies and that require a rapid response from the collection bodies.

Cooperation mechanisms will be implemented between public Administrations so that people or entities that were simultaneously creditors of payments and debtors in different Administrations can cancel their debts by applying the payments coming from some Administrations to the debts they maintain in others.

The necessary measures will also be adopted to increase requests for mutual assistance within the European Union and, in turn, exploit international information exchanges to expand them to areas other than the EU .

The new system for recording and monitoring income managed through collaborating entities allows immediate knowledge of income and will have positive effects on the control of outstanding debt in the voluntary or executive period.

Internally, control over suspended and paralyzed debts will be tightened, promoting the resolution of pending appeals and claims and the execution of sentences or claims; all this, together with a review of the guarantees provided to ensure their suitability.

The disposal process through auctions will be substantially improved, with more information and transparency. This will lead to an increase in the influx of bidders and the completion of processes in a shorter period of time, which will result in greater efficiency in the use of resources.

Finally, to assess the effectiveness of liability derivation agreements, the income produced after such agreements become final will be monitored.

In short, the actions and procedures in the collection phase obey a double purpose: facilitate voluntary compliance with tax obligations for taxpayers and the fight against fraud. Fraud control involves deploying all the tools or mechanisms that the legal system enables for collection through the most effective techniques, especially through risk detection and selection work that allows for earlier and more appropriate treatment of the most appropriate actions. qualified for tax collection fraud.