In the five years of implementation of the Plan, more than 35.5 billion euros have been collected. In 2009, the average debt per inspected taxpayer reached 174,000 euros. The amount defrauded through actions referred to the public prosecutor's office for tax crimes was 784 million euros last year.

March 29, 2010. The Tax Agency collected 8.119 billion euros in 2009 through the implementation of the Tax Fraud Prevention Plan, 0.8% more than the previous year. Since it came into force in 2005, 35.54 billion euros have been collected through fraud control and prevention actions. This Plan has recently been updated with the approval of the Comprehensive Plan for the Prevention and Correction of Tax, Labour and Social Security Fraud, which expands collaboration between public bodies responsible for fraud control to improve their effectiveness and responds to changes in the types of fraud as a result of the economic crisis, especially in the informal economy and undeclared work.

In 2009, direct revenue from control actions, including the reduction of refunds, amounted to 7,008 million euros, 7.5% more than in 2008. The revenue from the induced effect, voluntary regularisations, was 1.111 billion euros, 27.7% less than in 2008, affected by the increase in requests for deferral.


Control of the most serious fraud

The Tax Agency continued to put its emphasis and best resources into controlling the most serious and complex fraud. In 2009, 25,826 taxpayers were inspected, 3.1% more than in 2008. The debt settled for these actions increased by 21.5%, from 3.72 billion euros to 4.518 billion. In 2009, the average debt increased by 17.8%, from 148,487 euros to 174,940 euros for each taxpayer inspected. Liquidated debt is debt discovered and regularized through inspection and control files of the Tax Agency during the course of a fiscal year, which is usually entered in subsequent fiscal years. 

In addition to the administrative files finalised by the Tax Agency, many of the investigations carried out revealed the possible commission of a tax crime. In these cases, the proceedings are referred to the public prosecutor's office. In 2009, the Tax Agency reported a total of 738 cases, with a tax defrauded amount of 784 million euros, 56.7% more than in 2008. The average amount defrauded due to reported tax crimes in 2009 was 1.06 million euros, 44.2% more than in 2008, when it was 740,000 euros.

- 500 Euro notes
Investigations into the use of large amounts of cash with high denomination notes have resulted in settlements totalling 742 million Euros up to 2009. Of these, 346.5 million are for late declarations, 281.8 million for incurred debt and 113.7 million for reported crimes. Starting in 2010, the Tax Agency will begin to receive information from financial institutions on all cash transactions of more than three thousand euros, regardless of the type of banknote used.

- Fraud control in the real estate sector
In 2009, 6,959 taxpayers in this sector were inspected, 10.2% less than in 2007, but the debt discovered increased by 10.9% compared to the previous year with 1,458 million euros. 

- Guarantees for the collection of tax debt
The Prevention Plan proposed improving the collection of debt discovered in actions to combat tax fraud. In this regard, actions to ensure debt collection increased by 40%, reaching 1,861 in 2009. These actions are carried out in a coordinated manner between the Inspection and Collection departments in order to prevent the depletion of assets by fraudsters. The total amount collected has reached 1.242 billion euros, 105% more than in 2008.

- Taxpayer assistance
As in previous years, the Tax Agency has devoted much of its efforts to increasing taxpayer assistance as a prevention tool. In 2009, one in three returns (66.3%) was submitted online and by telephone. In 2009, the Tax Agency's website received 339 million visits. 

- Fight against drug trafficking
Finally, the work against drug trafficking developed by the Customs and Excise Department has allowed the seizure of more than 137 tons of hashish and 16.7 tons of cocaine. There has been a 35% drop in hashish and a 24% drop in cocaine compared to 2008 thanks to greater national and international pressure on traditional drug trafficking routes, which has resulted in a 44% increase in the number of operations.



Annex

Results of the Tax Fraud Prevention Plan

	2008	2009	% 09/08
Direct collection for control actions *	6.518	7.008	7.5%
Collection directly induced by late self-assessments *	1,536	1.111	-27.7%
Total revenue collected by application of the PPFF *	8.054	8.119	0.8%

Control actions 

	2008	2009	% 09/08
Number of taxpayers inspected	25.046	25.826	3.1%
Debt settled tax and customs control *	3,720	4.518	21.5%
Average debt per taxpayer (in euros)	148,487	174.940	17.8%

Fraud control in the real estate sector 

	2008	2009	% 09/08
Real estate sector (number of taxpayers inspected)	7.747	6.959	-10.2%
Real estate sector (liquidated debt) *	1.315	1.458	10.9%

Tax offense 

	2008	2009	% 09/08
Criminal records (defrauded quota) *	500	784	56.7%
Criminal records (number of taxpayers reported)	679	738	8.7%
Crime records (average amount defrauded) *	0.74	1.06	44.2%
Investigation files (amount of defrauded fees) *	407	385	-5.4%

Guarantees for debt collection 

	2008	2009	% 09/08
Liability demands (number)	4.714	5239	11.1%
Liability requirements (amount)	501	956	90.9%
Precautionary measures (number)	1.329	1.861	40.0%
Preliminary measures (amount)	606	1.242	105.0%

Postponements 

	2008	2009	% 09/08
Requests for deferrals (number)	655,759	1,124,958	71.6%
Requests for deferrals (amount)	9.580	15.096	57.6%

*: millions of euros