The second of the indicators contemplated in the 2020-2023 Strategic Plan to evaluate the medium-term evolution of voluntary compliance with tax obligations is aimed at measuring the effects that can be seen in said compliance induced by the actions of the Tax Agency.

In pursuit of improving voluntary compliance, the Tax Agency follows two fundamental lines of action: assistance and prevention, on the one hand, and the detection, regularization and, where appropriate, sanction of tax non-compliance through control actions, on the other. Both lines of action are two facets of the same strategy: promote voluntary compliance.

The first line, assistance and prevention, aims to provide the taxpayer with the necessary resources to facilitate compliance with their obligations. On the other hand, control actions not only seek to regularize and recover defrauded tax payments, but also to achieve optimal levels of tax compliance. In summary, the aim is to guide taxpayers towards compliance without the need for periodic inspections. Measuring the induced effects of these control actions involves evaluating both the impact of the complementary self-assessments that have been generated directly or indirectly as a result of the control activities, and the subsequent behavior of the taxpayers (or their environment) after the actions. control actions. These induced effects can manifest immediately in the year of the review or in a sustained manner in subsequent years.

Furthermore, transparency initiatives and the provision of tax data to taxpayers also influence their tax behavior, generating induced effects from verification actions, which can be quantified with greater precision.

For example, the information received through the automatic exchange of data with European Union countries on income from work, directors, pensions and real estate income has been used to strengthen extensive control in the Personal Income Tax ( Personal Income Tax ), both for those who did not declare and for those who hid certain income obtained in other countries. In 2022, inspection actions related to taxpayers who had financial accounts abroad, based on information obtained under the European 'DAC2' directive, the standard CRS  of the OECD and the ' Fatca ' agreement with the United States, led to the liquidation of 201 million euros , 52.3% more than the previous year, affecting 488 taxpayers. Since 2017, when it began receiving this information, the Agency has recovered a total of 963 million euros from 2,768 taxpayers.

Likewise, to discover funds hidden abroad, the information collected by the National Fraud Investigation Office ( ONIF ) on the use of cards issued abroad (cards 'offshore') ha permitido a las diferentes dependencias territoriales de la Agencia liquidar deudas por un valor de 79 millones de euros el año 2022, una cifra similar a la del año anterior. Además, se han iniciado expedientes que involucran a 69 contribuyentes con tarjetas 'offshore' and which is expected to generate additional results in the future.

For years, the Tax Agency has implemented systems to measure the induced effect of inspection actions. The following table shows the behavior of taxpayers before and after being reviewed by the Inspection area in the years 2014 to 2019 in comparison with the behavior of the total number of filers. Specifically, the evolution of the amounts of self-assessments presented in the three years following the inspection is compared to the three previous years.

As can be seen in the table, in general terms the inspected taxpayers increase their tax income in the three subsequent years to a greater extent than the group of taxpayers in the same period , which undoubtedly It can be considered as an induced effect of control actions on taxpayers and demonstrates how, through control, voluntary compliance is also improved.