The powers of the Central Coordination Unit in matters of Crimes against Public Finance (UCCDHP) are detailed in section THREE.1 of the Resolution of March 24, 1992, of the AEAT, on organization and attribution of functions to the inspection of taxes within the scope of the competence of the Department of Financial and Tax Inspection:

• The integration and communication to the Inspection Unit of criteria on tax offences.

• The establishment of criteria on processing possible offences against the Public Treasury.

• Advice to the inspection services related to the files they process and where there is evidence of offences.

Therefore, the functions of the UCCDHP can be grouped into functions of dissemination of general criteria and functions of advice in specific cases .

With regard to the former, the Unit's duties focus on three aspects:

1. Criteria on the background of the tax offence.

2. Criteria on processing files.

3. Criteria on judicial collaboration.

1. Criteria on the merits

   The UCCDHP will establish and communicate the general criteria on tax crime that must govern the actions of the Tax Inspection, for which:

   • The different actions of the Inspection Teams will be studied to detect those behaviors in which there may be indications of tax crime, homogenizing the actions of the Tax Agency regarding the referral of these files to criminal proceedings.

   • The different judicial resolutions in criminal matters will be analyzed.

   • The policy of communication and internal dissemination of criteria regarding tax crimes will be strengthened.

   • The training of Inspection Teams will be intensified.

2. Processing criteria

   The idea that governs the actions of the UCCDHP in this area is respect for legal regulations (arts. 250 to 259 of General Tax Act 58/2003, of 17 December, introduced by Act 34/2015 of 21 September) and regulations within this scope, but with the aim of simplifying the processing of offences against the Public Treasury, in both their administrative and IT aspects.

3. Criteria on judicial collaboration

   The UCCDHP is in charge of processing the appointment of officials from the Inspection area as judicial assistance in cases in which the appointment corresponds to the General Director of the Tax Agency, within the framework of Instruction 2/2013, of the General Directorate of the State Tax Administration Agency on the designation of officials as experts or in other judicial assistance functions modified by Resolution 1/2018, of July 17.

   Based on the experience gained by the Unit in performing this duty, as well as on the support provided in the framework of judicial assistance, the corresponding criteria applicable to the appointment and performance of the judicial collaboration within the scope of Inspection will be drawn up. In addition, any matters of interest aimed at obtaining collaboration with the criminal jurisdiction and its actors as effectively as possible in each case will be disseminated within the internal and external scope.

   Regarding the second group of functions, advising inspection services , the work of the UCCDHP focuses on working as a centralizing body for queries raised by the different Regional Inspection Units, the DCGC and the ONIF, as well as providing support to the Regional Inspection Teams.

   • Advice to the Regional Inspection Units, whose work basically focuses on:

     • Responding to queries relating to tax offences, raised by the Regional Inspection Units.

     • Supporting the Regional Teams for Offences against the Public Treasury, which have been set up in some Units, and the Inspection Teams that process files where there is evidence of offences against the Public Treasury.

   • Advice to the Tax and Customs Control Unit of the DCGC: In this case, in addition to developing the same advisory functions as with the Regional Inspection Units, the UCCDHP acts as the Crime Team against the Public Treasury of the Central Delegation of Large Taxpayers.

   • Advice to the National Fraud Investigation Office: The intense relationship that ONIF maintains with the criminal jurisdiction in most of its actions makes it advisable to establish a special line of collaboration, which will be developed in the following actions:

     • Advice on files subject to early judicialization, through knowledge of the ONIF files that are sent to criminal proceedings and response by the UCCDHP to the queries raised

     • Collaboration in the development of judicial assistance that ONIF officials carry out.

     • Other areas of collaboration:

       • Support in the actions of the ONIF before the different Prosecutor's Offices, trying to promote knowledge of their files, especially in the framework of fraud schemes.

       • Support in the intensification of the collaboration of the State Attorney's Office in the work of the judicial aid of the ONIF, with actions aimed at its appearance in the criminal process, the increase in communication with the actuaries or the knowledge of the vicissitudes of the execution of sentences.

       • Monitoring the development of criminal proceedings derived from ONIF files.