General Guidelines of the Tax Control Plan for 2008. During 2007, 30 new investigation units specialized in the most complex forms of fraud, such as the detection of corporate networks and the use of tax havens, were formed and will now develop their full potential. In 2008, all operations with 500 euro banknotes in which there may be tax fraud and for which information was collected in 2007 will be analyzed. Control is maintained over the real estate sector, where the most significant percentage of actions of the Inspection department is located.

January 30, 2008. In 2008, the State Tax Administration Agency (AEAT) will intensify its fight against major tax fraud schemes and money laundering with the development and consolidation of the 30 new investigation units created during 2007.

These new units joined the 11 existing ones and will focus all their efforts on identifying the most serious and complex forms of fraud, with special attention to the investigation of corporate networks and the use of tax havens in order to hide ownership. of income or assets and their subsequent recycling in the economic circuit. In this area, collaboration between public organizations is essential, as well as the judicialization of tax crime cases through the presentation of the corresponding complaints by the Tax Agency.

In 2008, the Tax Agency will also maintain actions aimed at knowledge and tax control of economic operations in which a large number of high denomination banknotes were used, more specifically 500 euro banknotes. These actions, already started in 2007, will be completed with inspection actions in those cases in which there may be non-compliance with tax obligations, with their possible prosecution in cases of tax crime.

In the 2008 Tax Control Plan, the Tax Agency will accentuate its efforts in the real estate sector, already launched with the Tax Fraud Prevention Plan. In this sector, the most significant percentage of the actions of the Inspection Department is maintained, with the search for comprehensive control of the urban planning process, from real estate promotion, purchase and sale, rentals, and the activities of non-residents. This control will benefit from the new information derived from the incorporation of the cadastral reference number of the properties in the supply contracts.

The detection of VAT fraud schemes, the use of false invoices and the control of refund requests, especially from taxpayers related to fraud schemes, also remain a priority area of the Tax Agency.

In the Customs and Excise Department, the development of the figure of the Authorized Economic Operator stands out. Faced with the new challenges of customs management such as the globalization of trade, consumer protection and security, the Tax Agency is making an effort in three areas: the technological, with scanners for the non-intrusive control of merchandise or the new Customs Surveillance patrol boats; management, with a greater demand for information and new processes; and the legal one, with the creation of new forms of relationships with companies. In this sense, the Authorized Economic Operator, whose application can be made from January 1, 2008, is supported by a European directive that will allow a relationship of trust for those importers and exporters who justify an adequate level of reliability in all their commercial activities. and in their tax compliance, and that they will benefit from a more direct relationship in their customs procedures, with the importance that this has for their logistical planning.