Since its creation, the Tax Agency has established both the prevention and the fight against tax fraud as fundamental and permanent strategic objectives since its creation.

One of the fundamental pillars of prevention is information and assistance to the taxpayer. After the implementation of the new information and assistance model in 2023, which involved the integration of all existing channels and the national coordination of services through the Comprehensive Digital Administrations ( ADI ), During the year 2024, and in the specific area of ​​Customs and Excise Taxes, virtual assistance tools will be developed to help taxpayers when importing merchandise, as well as when submitting export declarations, even creating a assistance service in this matter in the ADI .

Also in the preventive field, it is worth highlighting the actions carried out in customs regarding international sanctions imposed by the European Union, with special attention to those derived from the situation in Ukraine, which have placed greater demands on the Customs area, both in import and export activities. This has led to greater efforts in the treatment of available information, both in national sources and at the European Union level, to improve the risk analysis system in such a sensitive matter.

Regarding the control of electronic commerce operations, determined efforts will continue to be made to control them, since, although they are not high-value operations individually considered, the overwhelming number of operations and taxpayers pose a certain level of risk in his set. To this end, new tools for exploiting internal and external information and identifying taxpayers have been implemented that will allow the Tax Agency to carry out a greater number of checks.

In the investigation actions related to environmental taxes, the important coordination effort made by the Tax Agency with other agencies and police forces in criminal investigations stands out, since, along with the strictly tax component, violations of sector regulations may occur. correspondent.

The work of the Agency takes on special value not only in the investigation of possible crimes within the jurisdiction of the European Public Prosecutor's Office committed in Spain, but also in support of investigations carried out by European prosecutors delegated in other Member States, to the extent that they have an impact. in Spanish territory, either because the investigated fraud has spread to our country or because Spanish people or companies have participated. And also in the criminal order, the participation of the Customs and Excise Department in the platform for the fight against organized crime and serious forms of crime stands out ( EMPACT ), particularly in those actions with a marked tax component.

Finally, in the prevention and repression of smuggling, drug trafficking and money laundering, the importance of international cooperation is highlighted, one of the basic axes when facing the fight against organized crime, particularly in the fight against trafficking of drugs and other stagnant or prohibited genres, where the Platform stands out especially within the European Union. EMPACT already mentioned, promoted by EUROPOL, in whose operational action plans the Tax Agency actively participates. In this sense, it is worth mentioning the initiatives underway to fight corruption in container terminals, within the framework of the fight against cocaine trafficking, or, with regard to tobacco smuggling, participation in international actions promoted by other European institutions such as OLAF or EUROPOL.