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Tax Agency obtains 10,950 million in 2013 for the fight against fraud despite the fall in taxable bases

Annual balance of the results of tax inspections

  • The homogeneous control results grew by 1.9%, to 9,158 million euros and, within them, income from settlements and collection management acts, by 6.8%

  • 93,261 inspection actions have been carried out, 10.5% more than in 2012, and more than 2,200 million have been settled to large taxpayers, 40% of the total

  • 6,658 visits were made to reveal opaque rentals, 40% more, 1,152 in relation to communities of owners and 2,657 regarding billing and cash payments

March 28, 2014.- The Tax Agency obtained 10,950 million euros in 2013 as a result of its work in preventing and fighting fraud. This global figure includes a concept that was not accounted for until now, the reduction from requests for rectification of self-assessments, for an amount of 471 million euros. For the purposes of establishing homogeneous interannual comparisons, the total results stand at 10,479 million euros. These results consolidate those of 2012 and 2013 as the highest in the history of the Agency, and are achieved in a context of profound decrease in tax bases subject to verification. The average debt settled in Inspection stands at 216,334 euros in 2013.

These results come after the uniqueness of the control results of the years 2011 and 2012, which is based on the existence of a significant volume of court rulings favorable to the Administration that generated extraordinarily high income for these concepts when incorporated into the public coffers. in that year, regardless of the moment in which the corresponding settlements occurred.

In terms of amount, most of these rulings affected files initiated by the Central Delegation of Large Taxpayers (DCGC). In 2013, income amounting to 463 million euros was recorded in the DCGC as a result of sentences, compared to 1,412 million in 2012, 1,035 million in 2011 or 765 million in 2010.

Improved homogeneous result

If the amounts entered in 2012 and 2013 corresponding to all the rulings favorable to the DCGC resolved in both years as well as the rectifications of self-assessments computed since 2013 are deducted from the control results, the homogeneous result of the fight against fraud obtained by the Tax Agency ('indicator 3', which does not include late declarations without prior request and income from tax crimes), improved by 1.9% in 2013, reaching 9,158 million euros. In turn, indicator 3.1.1, which measures income from settlements and collection management acts, and is the core of the economic results of the fight against fraud, grew by 6.8%.

This collection is broken down into income from control actions ('indicator 3.1') and reduction of returns ('indicator 3.2'). As for the former, discounting the DCGC rulings in 2012 and 2013, they grew by 4.2% to 7,724 million euros. The result of the reduction in refunds stands at 1,434 million, affected by the drop in the amounts requested in recent years.

The Tax Agency's income from the fight against fraud also comes from untimely declarations (outside the voluntary deadline) without prior request and from tax crime files. The collection for these concepts ('indicator 4.1') reaches 859 million euros. Within this figure, income from tax crimes, coming from collection tasks from the courts, grows slightly to 41 million euros.

Inspections grow by 10%

In parallel with this evolution of the collection results of the fight against fraud, in 2013 inspection actions have been considerably reinforced. Thus, last year the Tax Agency promoted a total of 93,261 verification and investigation actions carried out by the Inspection Department, which represents 10.5% more than the previous year.

Measured in homogeneous terms, which allows actions to be weighted according to their different complexity, more than 600,000 actions were carried out, highlighting the increase in inspections in the professional sector (+43.5%) and irregular billing (+44.4%). %).

This reinforcement of the inspection activities of the Tax Agency has made it possible to offset the negative effect on the collection of the fight against fraud caused by the fact that in 2013 economic crisis exercises are already being fully investigated, with tax bases in permanent decline. .

In this context, the amount settled by the Inspection bodies of the Tax Agency reaches 5,651 million euros, of which almost 40% (more than 2,200 million euros) correspond to DCGC files.

Effective debt collection

The reinforcement of fraud control has also been transferred to the collection area. Thus, the Tax Agency has once again improved its capacity to enter previously settled debts. After improving the collection actions in the executive phase with income in 2012, in 2013 the results of these actions have grown by 10.1%, up to 6,809 million euros, so that the income in the executive phase already accumulates an increase of more 30% in two years.

Also in the area of collection, 3,173 precautionary measures have been adopted to guarantee the collection of debts, 6.7% more than the previous year, of which those that have been carried out taking advantage of the new tools offered by the Anti-Fraud Law of 2012 last year they totaled 1,756, for an amount greater than 600 million euros. In turn, liability referrals, which allow expanding the possibilities of debt collection, increased by 58.5% to reach 11,697 actions.

Submerged economy

Although the results of the fight against fraud always have a necessary control component of the declared activity, since 2012 the Tax Agency has been promoting a special plan against the underground economy. Within the framework of this plan, and while emphasizing inspection actions related to new sources of information, such as that derived from model 720 of declaration of assets and rights abroad, that coming from countries that are no longer considered tax havens or electricity consumption, the Agency has reinforced its face-to-face actions aimed at on-site control of formal and registration obligations in fiscal risk sectors.

In this area, of the 21,741 in-person formal verification actions completed in 2013, the 6,658 visits made to reveal submerged rentals stand out, almost 40% more than in 2012, and the new programs defined both to obtain information from communities of owners in relation to its suppliers (1,152 actions), as well as to verify compliance with the cash limitation and the reality of invoiced services (2,657 visits).

To these three programs are added 10,270 actions carried out, also within the general plan of more than 21,000 visits, within the framework of a specific program on the underground economy, where 478 actions stand out on alleged issuers of false invoices, of which risk has been detected. prosecutor in 37% of the cases.

Along with these actions carried out by the inspection bodies, which aim to discourage the use of avoidance practices and promote citizen tax awareness, the collection bodies have also reinforced the figures linked to the fight against fraud in the collection phase, closing 2013 with 3,078 visits to carry out seizures, gather information and detect suspected insolvencies, 39% more than in 2012 and almost double that of 2011.