Skip to main content

The Tax Agency investigates the existence of hidden incomes related to filing the Special Tax Return

Fight against fraud

  • The director of the Agency will appear in Congress to explain the actions carried out so far 
  • Both the existence of undeclared income and the concealment of real ownership of the assets are investigated.
  • After a phase of determining risk profiles that began in 2013, regularizations have already begun

 

October 17, 2014.- The Tax Agency has initiated inspections of taxpayers within the framework of an investigation process of hidden income related to the extraordinary regularization opened in 2012 through the Special Tax Declaration (DTE). The general director of the Tax Agency, Santiago Menéndez, announced today that he will request his appearance in the Congress of Deputies to explain the actions carried out.

During the closing of the annual Congress of the Organization of Tax Inspectors, Menéndez showed his satisfaction with the work carried out by the Tax Agency officials, whom he thanked for their “decided” work in the fight against fraud, of which they are “ good example” of these actions related to the DTE.

Once the extraordinary regularization period had passed, in 2013 the Tax Agency began a series of inspection actions linked to the information obtained in the DTE. In the Annual Tax Control Plan of that year it was established that, “the Tax Agency will analyze whether taxpayers who have taken advantage of voluntary regularization processes of their tax situation, whether ordinary or extraordinary, have adjusted to the intended purpose. in the regulations governing such processes.”

“The Special Tax Declaration does not serve to protect fraudulent or irregular behavior,” remarked the director of the Agency. “These verification actions demonstrate this, and furthermore, if as a result of the verifications other irregular, non-tax behaviors are discovered, of course the Tax Agency refers the case to the corresponding judicial or administrative body,” he stressed.

Initially, Menéndez explained, the Agency's Inspection Department developed a series of “massive data analysis processes” with the aim of detecting risk profiles corresponding to taxpayers “who had attempted to improperly take advantage” of the regularization permitted by the model 750 for presentation of the Special Tax Declaration.

 

First debt settlements

The director of the Tax Agency explained that, after this initial analysis, the AEAT Inspection Department established a series of specific risk profiles with a view to a subsequent loading into the taxpayer inspection plan.

From that moment on, the Tax Agency carried out various requirements, reports and investigations that have led to the burden of taxpayers and the first settlements of debts by the Agency. The actions affect both the possible existence of income not recorded in the DTE, as well as the possible concealment of the real ownership of the declared assets.

“The effort pays off,” stressed Menéndez, who recalled the more than 5.5 billion collected as a result of the Agency's control actions in the first half of the year. “These results are not a coincidence. They are the consequence of the lines of action of the Tax Agency and, "especially, the work of its officials", to whom he expressed his "complete recognition."