To the annual plan which consists of a series of actions in all areas of the different departments a series of regulation measures will be added shortly, one of which is the limit on the use of cash.

 This morning, the Tax Agency published the general guidelines of the 2012 Tax Control Plan, which is the main planning instrument in the fight against tax fraud, in the Official State Gazette. The objective for this year is to achieve revenues of 8.171 billion euros from direct control actions, 8 percent more than the target for the previous year.

To this end, a series of specific measures are highlighted in the 2012 Control Plan:

- Fight against the underground economy. Control of undeclared rentals of homes and businesses, for which we already have information on the electricity consumption of more than 35 million properties in Spain, as well as control of goods from Asia, both in their import and retail sale.
- Fight against fraud that causes social alarm. The use of false invoices, non-invoicing for goods and services, and the abuse of abusive corporate forms used by groups of professionals, athletes and artists will be prosecuted. 1,436 inspections will be initiated against this group, 14 percent more than the previous year.
- Fight against foreign income. Starting this year, the Tax Agency will use the relevant information for tax purposes from Spanish residents with accounts, foundations or corporate structures in Switzerland, Andorra, Panama, the Bahamas or the Netherlands Antilles, among other countries. This important advance will be made by virtue of the effective information exchange agreements, under OECD parameters, which are signed with a good part of the countries previously considered tax havens and which will come into force in 2012.
- Fight against fraud in smuggled tobacco. The Tax Agency will pursue the trade in contraband tobacco and the criminal networks that support it and that cause serious harm due to unfair competition. By February 2012, 3.5 million packets of counterfeit or contraband tobacco had been seized, compared to one million in the same period in 2011. Actions against trademark counterfeiting will also be stepped up.
- Fight against fraud in tax collection. Recovering debts from those who may declare themselves insolvent without being so or who conceal assets is one of the main objectives of the Tax Agency. To this end, preventive seizures of property and rights will be strengthened, attempts will be made to ensure payment of debts corresponding to tax crimes, and imprisonment will be requested for those convicted who, without being insolvent, do not comply with the execution of their sentences. In addition, recurring debtors will be continuously monitored to establish their financial situation and that of their environment.
- Coordination with other tax administrations. Abusive tax planning that seeks to take undue advantage of regulatory differences, particularly with the regional territories, will be particularly pursued.

As a complement to the 2012 annual control plan, regulatory measures will be developed, still in the technical analysis phase, such as:

- Limitation of the use of cash in certain economic transactions.
- Limitation of the abusive use of certain aspects of Corporate Tax.
- Measures to consolidate the system of early response to fraud in debt collection, produce improvements in asset investigation and effective collection of civil liabilities and fines for crimes against the public treasury.

Finally, the Tax Agency would like to remind that the most effective way to combat fraud is through prevention and citizen responsibility when paying taxes. To this end, it will improve the mechanisms for correcting minor breaches on a voluntary basis, as well as the services that provide assistance in compliance, such as the draft income tax returns. The Tax Agency reminds us that fraud is a problem for everyone and that tolerant attitudes benefit a few to the detriment of many.