Annual balance of the results of tax inspections

• The Inspection Area settled debt amounting to 7,129 million euros, 43% more, of which 44% corresponds to actions of the Central Delegation of Large Taxpayers
• 107,580 inspection actions were carried out, 8% more than the previous year and 46% more than in 2011
• Among the 21,810 in-person visits carried out, the increase of 28.7% stands out in those carried out within the framework of the plan against the underground economy and also those intended to surface opaque rentals
• Investigations of financial movements to detect fictitious insolvencies have increased by 28% and 3,785 precautionary measures have been adopted to avoid asset depletion

 

February 22, 2016.- The Tax Agency has obtained 15,664 million euros in 2015 as a result of its work in preventing and fighting fraud, which represents a record figure in its history that exceeds by 27.2% that achieved the previous year. The achievement of these results occurs in a context in which, although the economic recovery is being consolidated, the years subject to verification are still, in part, years with decreasing aggregate tax bases.

The control results include singular files of reduction of refunds for a combined amount of 2,700 million euros which, due to their characteristics, are difficult to repeat over time. However, even without taking these files into account, the results would still be more than 600 million euros higher than those obtained the previous year.

Of the overall figure for results, 15,188 million euros correspond to 'indicator 3' of objectives, the direct results obtained by the Agency in the exercise of its functions of prevention and fight against fraud, which increase by 32.2% with respect to the previous year. This collection is broken down, in turn, into income from control actions ('indicator 3.1'), which increased by 11.6% to reach 9,687 million euros, and the reduction in refunds requested by taxpayers ('indicator 3.2'), where a strong increase of 96.2% is recorded due to the aforementioned files, reaching 5,501 million euros. The Tax Agency's income from the fight against fraud is completed with 475.5 million from untimely declarations (outside the voluntary period) without prior request from the Agency.

Of all the results of the Tax Agency in 2015, those that appear within 'indicator 3.1.1' stand out especially and include income from settlements and collection management acts. These revenues, which historically reflect the fundamental core of the economic results of the fight against fraud, increased by 7.6% to reach 8,346 million euros, the highest figure ever achieved in this indicator.

Liquidated debt skyrockets

Last year, the total amount settled by the inspection bodies has grown very significantly, almost 43%, reaching 7,129.2 million euros. The debt settled by the Central Delegation of Large Taxpayers is of great relevance in this result, 3,142.3 million euros, which represents 44% of the total amount settled.

At the same time, in 2015 the Tax Agency has continued to strengthen its inspection activity, promoting a total of 107,580 nominal verification and investigation actions, 8% more than in the previous year and 46% more than in 2011.

Taking into account the different areas of control, the increase in inspection actions for control of returns (+11%) and those for requirements and information actions (+16%) stand out for their increase, which are added to other areas that are already being promoted in previous years and which have continued to be strengthened in 2015, such as the professional sector, with an increase in inspections of 16%, and that of companies and partners (+10%).

The fight against the underground economy

Throughout the past year, actions aimed at controlling and reducing the underground economy have continued to be promoted using all available instruments, including those derived from the Anti-Fraud Law of 2012. In this sense, the actions to verify compliance with the limitation on cash payments have resulted in the initiation in 2015 of 6,087 complaint analysis files in relation to non-compliance with this legal limitation, which represents 27.8 % more than those started the previous year. Furthermore, at the end of the year, 1,313 disciplinary proceedings had been initiated, 36.7% more.

The entry and registration actions carried out by the Inspection Area with the support of personnel from the Computer Audit Units have once again had special relevance. The UAI participated in 1,630 actions of these characteristics. Since 2012, these UAI actions have increased by more than 80%, which have been highly efficient in detecting 'hiding software', obtaining evidence in general, and reducing the length of time of inspection checks.

At the same time, in the fourth year of the special plan against the underground economy implemented by the Tax Agency, face-to-face actions ('peinados') aimed at on-site control of formal and registration obligations in fiscal risk sectors have once again increased.

Of the 21,810 in-person formal verification actions carried out, the 14,449 visits carried out within the framework of the specific program on the underground economy stand out, with an increase of 28.7% motivated by the reinforcement of actions and the inclusion of new visit areas. In addition to the visits of the specific underground economy programme, the 5,469 visits aimed at detecting undeclared rentals are particularly significant.

Detection of false insolvents

As in previous years, in 2015 the Tax Agency has continued to promote the most qualified actions of the Collection Area to achieve the effective collection of tax debts, obtaining executive income in the amount of 6,759 million euros. In this sense, and with the aim of detecting possible fictitious insolvencies, 22,471 investigations of financial movements have been carried out, 28.2% more than the previous year, quintupling the actions carried out in this regard in 2012.

Likewise, and in order to avoid asset depletion, 3,785 precautionary measures have been adopted, of which practically half have been developed within the framework of the new tools offered by the Anti-Fraud Law of 2012. Furthermore, and with the same objective of expanding the possibilities of effective collection of settled debts, the agreements for derivation of liability (referral to third parties other than the main debtor) have increased by 8.7%, reaching 16,719 actions.