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Evolution of the calculation base consistent with the improvement in voluntary compliance. Indicator III of the Strategic Plan

The main objective that guides the actions of the Tax Agency is the improvement of compliance in the voluntary period, increasing the induced effect of its control actions and decreasing the weight of the quantitative results obtained in these activities.

Traditionally, the assessment of their performance has been closely linked to the control and anti-fraud results that the Tax Agency makes public annually. These results quantify the Agency's control activities based on a cash criterion (income derived from liquidations, regardless of the year in which the liquidation was carried out), but they cannot be considered the only and main factor that measures its performance. since an approach that is based solely on the sum of quantitative results without considering extraordinary results may not adequately reflect said activity. It is therefore essential to take a broader approach.

This third strategic indicator analyzes the evolution of the calculation base, which is a more limited concept than the results of control actions. The concept of calculation base, defined for the purposes of determining the financing system of the Tax Agency, covers direct income from control actions and reductions in refunds derived from settlements resulting from of verification and investigation actions . In addition, other concepts are excluded from the calculation base, such as, for example, income from crimes against the Public Treasury. To monitor this indicator, the existence of extraordinary results is also taken into account that, due to their amount or nature, may be difficult to repeat and may also distort comparisons between years.

This strategic indicator complements the two previous ones ( the widening of the tax bases and the measurement of the induced effects ), which measure the medium-term evolution of voluntary compliance with tax obligations. In short, the basis of this indicator is to compare the evolution of control actions (calculation basis) in relation to the evolution of voluntary compliance. To this end, the differential that may exist between the growth rate of the aggregate tax bases and that of the main economic magnitudes must be considered, as well as other factors involved, such as the reduced or insured tax bases, or the induced effects of the preventive and control actions.

The evolution of the calculation base without taking into consideration the extraordinary results , in millions of euros, has been as follows:

Evolution of the calculation base, excluding extraordinary results

The evolution of the calculation base, without taking into account extraordinary results, has remained relatively stable over the years, with a slight decrease in general. However, in 2021 there was an increase due to an increase in ordinary results, which was balanced in 2022. In this last year, there is a return to the previous trend, of a slight decrease in ordinary results (-6.39%), although this has been compensated in the global calculation base by the increase in extraordinary results, which grow by 10.28% (from 3,102.955 to 3,421.814 million euros). As indicated in the Strategic Plan of the Tax Agency 2020-2023, improvements in voluntary compliance are expected to lead to a trend of stabilization or even a gradual decrease in real terms of the calculation base, without considering the extraordinary results that may arise.

Evolution of indicator I

As reflected in Indicator I, with the data available for the period 2016-2022, the aggregate tax base has experienced increases greater than those of nominal domestic demand , accumulating a differential of 12.8% in this period . This result has a positive impact on collection and suggests an improvement in voluntary compliance in the analyzed period . This improvement is consistent with the trend towards the freezing or gradual reduction in real terms of the amount of the calculation base, as mentioned above, without considering extraordinary results. The improvement in voluntary compliance is crucial to achieve this objective and is in line with the trend towards stabilization or gradual decrease in the amount of the calculation base. This implies not only an increase in tax revenues, but also a reduction in dependence on quantitative control results.

It is important to note that the focus on the calculation basis should not overshadow the primary objective of improving voluntary compliance with tax obligations. Success in this area is fundamental for the Tax Agency, and any improvements in control results must be seen in the context of this core mission.

In summary, the Tax Agency seeks to improve voluntary compliance, reduce dependence on quantitative control results and stabilize or gradually reduce the calculation base, taking into account extraordinary results. This is achieved through a strategic approach that evaluates the evolution of the calculation base in relation to the improvement of voluntary compliance and other economic factors.