Annual balance of the results of tax inspections

• The Inspection Area settled debts amounting to 7,129 million euros, 43% more, of which 44% corresponds to actions by the Central Delegation of Large Taxpayers
• 107,580 inspections were carried out, 8% more than the previous year and 46% more than in 2011
• Among the 21,810 in-person visits carried out, there was a 28.7% increase in those carried out within the framework of the plan against the underground economy and also those aimed at uncovering opaque rentals.
• Investigations into financial transactions to detect fictitious insolvencies have increased by 28% and 3,785 precautionary measures have been adopted to prevent the depletion of assets

 

February 22, 2016.- The Tax Agency has obtained 15.664 billion euros in 2015 as a result of its work in the prevention and fight against fraud, which represents a record figure in its history and exceeds by 27.2% the figure obtained the previous year. These results have been achieved in a context in which, although the economic recovery is consolidating, the years subject to audit are still, in part, years with declining aggregate tax bases.

The control results include individual files of reduction of refunds for a total amount of 2.7 billion euros which, due to their characteristics, are difficult to repeat over time. However, even without taking these records into account, the results would still be more than 600 million euros higher than those obtained in the previous year.

Of the overall results, 15.188 billion 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% compared to the previous year. This revenue 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 proceedings, reaching 5,501 million euros. The Tax Agency's revenue from the fight against fraud is completed by 475.5 million from late declarations (outside the voluntary deadline) without prior request by the Agency.

Of the results of the Tax Agency in 2015, those included in 'indicator 3.1.1' and which include income from liquidations and collection management acts, are particularly noteworthy. These revenues, which historically reflect the core of the economic results of the fight against fraud, increased by 7.6% to reach 8.346 billion euros, the highest figure ever reached for this indicator.

Liquidated debt soars

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

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

In terms of the different areas of control, the most notable are the inspection actions for refund control (+11%) and those for information requirements and actions (+16%), which are added to other areas that have already been 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 the sector of companies and partners (+10%).

The fight against the underground economy

Over the past year, efforts have continued to be made to control and reduce the black economy using all available instruments, including those derived from the 2012 Anti-Fraud Law. In this regard, the actions to verify compliance with the limitation on cash payments have resulted in the initiation in 2015 of 6,087 files for analysis of complaints in relation to non-compliance with this legal limitation, which represents 27.8% more than those initiated the previous year. In addition, by the end of the year, 1,313 disciplinary proceedings had been initiated, an increase of 36.7%.

Of particular importance once again were the entry and registration actions carried out by the Inspection Area with the support of personnel from the Computer Audit Units. The UAI participated in 1,630 operations of this nature. Since 2012, these actions by the UAI have increased by more than 80%, which have been highly efficient in detecting 'concealment software', obtaining evidence in general, and reducing the duration of inspection checks.

At the same time, in the fourth year of the special plan against the black economy implemented by the Tax Agency, the number of on-site actions ('peinados') aimed at on-site control of formal and registry obligations in tax risk sectors has increased again.

Of the 21,810 formal verification activities carried out in person, the 14,449 visits carried out within the framework of the specific programme on the shadow economy stand out, with an increase of 28.7% motivated by the reinforcement of actions and the inclusion of new areas for visits. 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 amounting to 6,759 million euros. In this regard, and with the aim of detecting possible fictitious insolvencies, 22,471 investigations into financial transactions have been carried out, 28.2% more than the previous year, quintupling the actions carried out in this regard in 2012.

Similarly, in order to prevent the depletion of assets, 3,785 precautionary measures have been adopted, of which almost half have been developed within the framework of the new tools offered by the Anti-Fraud Law of 2012. In addition, and with the same objective of expanding the possibilities of effective collection of settled debts, the number of liability transfer agreements (transfer to third parties other than the main debtor) has increased by 8.7%, reaching 16,719 actions.