The main strategic objective of the Tax Agency is to improve voluntary compliance with tax obligations. To achieve this objective, it implements a variety of measures, including civic-tax education, assistance and information to taxpayers, prevention of tax and customs fraud, ex post control actions, the promotion of anti-fraud regulatory modifications, collaborations with other organizations. , cooperative relationships, etc.

In addition to improving voluntary compliance, the Tax Agency also focuses on improving its efficiency in an autonomous and complementary manner. Efficiency is measured by the relationship between the budgetary expenditure of the Tax Agency and the net tax revenues managed annually. This indicator, known as Indicator IV of the Strategic Plan, is essential to evaluate its performance.

Over the years, net tax revenues have experienced fluctuations. They grew steadily between 1995 and 2007. The economic crisis of 2008 and 2009 caused a decline, followed by a return to growth that began in 2010 and was cut short between 2019-2020, when the pandemic interrupted this trend. However, in 2021, there was a strong recovery that allowed collection to reach 223,545 million euros, with an increase of 15.15% compared to the previous year. This recovery continued in 2022, with a collection of 255,583 million euros, which represented an increase of close to 14.33% compared to the previous year.

As for the budget spending of the Tax Agency, it experienced restrictions during the economic crisis, but has been gradually recovering. In 2019, the 2008 figure was exceeded for the first time, with the increase in spending continuing in 2022 . This increase is related to the gradual recovery of the size of the workforce with the aim of placing it at a number close to what has historically been usual, an objective clearly established in the 2020-2023 Strategic Plan.

The relationship between tax revenue data and budget expenditure allows us to see that, in the period from 1995 to 2022, the collection managed by the Tax Agency multiplied by 3.8, while budget expenditure multiplied only by 2.4.

This combination of data allows us to calculate the efficiency ratio of the organization, which represents the annual budgetary cost of the Tax Agency in relation to the net tax revenues it manages in each year.

The following table shows the evolution of the ratio and how in 2022 it has stood at 0.62%, which meets the efficiency objective committed by the Tax Agency in its Strategic Plan.

The pandemic negatively impacted the activity of the Tax Agency in 2020. This situation had a strong impact on the net tax revenue managed by the Tax Agency with a drop of close to 8.8%, an aspect that affected the evolution of efficiency.

However, in 2021 and 2022, a strong recovery was experienced, with increases of 15.15% and 14.33%, respectively, in managed net tax revenues. This has also been accompanied by an increase in the efficiency of the Tax Agency, placing the ratio for the first time at 0.62% in 2022, more than achieving the objective that the cost The organization's annual budget does not exceed 0.7 % of the net tax revenues it manages.

Having stated the above, the Strategic Plan seeks to maintain the efficiency ratio of the Tax Agency at around 0.7% (below the average of the countries around us), that is, the annual budgetary cost of the organization should not exceed 0.7% of the net tax revenues it manages, understanding that this figure is compatible with the expansion of the workforce necessary to recover the pre-crisis workforce, while remaining below the average of comparable countries in terms of efficiency.