Annual balance of the results of tax inspections

• Last year's control results improved by 500 million euros (3.5%) those obtained on the average of the previous three years
• The Central Delegation of Large Taxpayers contributed 42% of the debt settled by the Tax Agency, which reached a total of 5,378 million, with an average of almost 200,000 euros per taxpayer
• The debt settled to individuals with large assets amounted to 332 million
• Taxpayers affected by the in-person visits of the VAT Plan have increased the amount of their settlements by more than 10% as an immediate induced result
• After the 14 large coordinated operations at the national level carried out since 2013, the more than 600 affected taxpayers have increased the volume of operations declared in VAT by 535 million euros and the income declared in Companies by 400 million
• The debt pending collection fell by almost 3,500 million in 2017 and accumulated a decrease of 7,800 million in three years, to now reach levels close to those of 2010

March 19, 2018.- The Tax Agency has obtained 14,792 million euros in 2017 as a collection effect from its work in the prevention and fight against fraud, consolidating the levels of the year previous (14,883 million), results that improve by 500 million euros, 3.5%, the average for the 2014-2016 three-year period, thus configuring a period of record figures in the control work entrusted to the Agency.

Of this global figure, 14,221 million euros correspond to 'indicator 3' of objectives, the direct result obtained by the Tax Agency in the exercise of its functions of prevention and fight against fraud, which improves by 3.9% the average of the previous three years.

In turn, this collection is broken down into direct income from control actions ('indicator 3.1'), which totals 9,505 million euros, and the reduction of refunds requested by taxpayers ('indicator 3.2'), with 4,716 million euros. euros.

The Tax Agency's income from the fight against fraud is completed with 571 million euros from untimely declarations (outside the voluntary deadline) without prior request from the Agency.

Strengthening inspection activity

Last year the Tax Agency carried out a total of 117,380 nominal verification and investigation actions, 8.3% more than the record levels reached the previous year. At the same time, the liquidated debt increased by 1.3% to reach 5,378 million euros, with an average debt per taxpayer of 199,000 euros. Of the global figure, 42% corresponds to actions carried out by the Central Delegation of Large Taxpayers.

Reductions in negative tax bases, tax deductions pending application and fees to be offset were also promoted, increasing tax payments by 4,027 million euros, 320 million more (+8.7%) than in the previous year. Although these actions do not count in the Agency's control results as they do not imply income or reduction of returns, they are of great importance for widening future tax bases and increasing collection.

At the same time, in the field of control of large assets, where the first inspection checks linked to the new selection tool created last year have already begun, in 2017 the Tax Agency has settled tax debt for an amount of 332 million euros.

First immediate effect of the VAT Plan

In 2017, the Tax Agency gave a new and strong boost to its face-to-face actions ('combs') aimed at on-site control in sectors and areas of tax risk, making a total of 32,215 visits, 31% more than the previous year. The reason for such intense growth in these actions aimed at detecting the underground economy is the development, since April, of the IVA 2017 Visit Plan, under which 14,698 visits were completed, 45% of all in-person actions. of the year.

While the inspections open to taxpayers selected by the Agency's Inspection Area based on in-person actions are being carried out, a first induced effect of the campaign is already being perceived in the taxpayers affected by the visits, which have increased by more than 10% the amount of their VAT settlements submitted after the start of the campaign, compared to the same period of the previous year.

Sectoral macrooperations

Along with these visits, another new line of action stands out within the field of face-to-face actions, focused on complementing the large centralized coordinated actions with entries and records that are being developed for the discovery of hidden economic activity and the detection of concealment software. sales. Last year, 782 visits of these characteristics were carried out, which allow the effect of national macro-actions to be extended on specific sectors of activity.

These large operations, a total of 14 since 2013, have led to a strong increase in the amounts paid these years in VAT and Companies by the more than 600 affected, companies, fundamentally, and also partners, administrators and people from its environment. The parallel effect of increased activity can be seen both in VAT, with a growth in the declared volume of operations of 535 million euros, and in Companies, where their declared operating income has grown by 400 million euros.

Inspections and computer audit

The role played by the Computer Audit Units (UAI) both in these macro-operations, as well as in many others scattered throughout the national territory, can be seen in the results of the subsequent inspections. In 2017 alone, 4,004 inspection reports were carried out, 35% more than the previous year, for taxpayers who in recent years have been subject to interventions with UAI, for an amount of 373 million euros, 36% more than regularized the previous year.

In the last five years, these interventions with computer dumps that facilitate the discovery of hidden income, improve the obtaining of evidence and reduce the duration of verifications, have led to the regularization of 1,288 million euros through more than 15,200 minutes of Inspection.

The outstanding debt falls already at 2010 levels

Within the Collection area, the strong reduction recorded in the debt pending collection stands out again, which fell by almost 3,500 million euros, 7.6%, to 42,365 million. In this way, in three years the outstanding debt has already been reduced by more than 7.8 billion euros, reaching practically the levels of 2010.

Among the main causes of this reduction are the increase in liability referrals to third parties other than the main debtor, precautionary measures and asset investigations, the debt control campaign in the embargo phase and the various improvements applied in collection management, both in matters of postponements such as suspended and bankruptcy debt.

Continuing to promote the most qualified actions of the Collection Area to achieve the effective collection of tax debts, in order to detect possible fictitious insolvencies, almost 36,700 investigations of financial movements were carried out in 2017, 40% more than the previous year and 8.5 times more than the actions carried out in 2012. Likewise, more than 4,100 precautionary measures have been adopted to avoid asset depletion, 39% more than in 2012, and more than 16,000 liability referrals have been agreed, more than double the number carried out in 2012.