A joint operation by the Tax Agency and the Guardia Civil

• 15 people have been arrested, specifically 5 in Malaga, 5 in Valencia, 2 in Madrid and one in Seville, Cadiz and Barcelona in the 23 searches carried out

• 146 properties and more than 280 bank accounts used to channel the profits have been blocked.

• 9,000 cell phones of different makes and models, more than 200,000 euros in cash, 35,500 dollars in cryptocurrencies, and 75 vehicles have been seized.

June 11, 2025.- Officials from the Regional Inspection Unit of the Tax Agency in Andalusia and officers from the Civil Guard's UCO (United National Unit of the Autonomous Community of Andalusia), as part of the joint operation "Backmobile," have dismantled a criminal organization specializing in VAT fraud in the sale of mobile phones and other electronic devices. In addition, 15 people have been arrested, and 9,000 cell phones, more than 200,000 euros in cash, $35,500 in cryptocurrency, and 75 vehicles have been seized. The fraud committed by the criminal organization could exceed 20 million euros.

The investigation focused on the activities carried out by the dismantled criminal organization since 2019, utilizing a complex business network at various levels throughout the country and comprised of more than 20 commercial companies, including mobile phone retailers. This structure was designed to evade payment of Value Added Tax.

Imported terminals and large promotional purchases

The activity investigated revealed an artificial sales operation based, on the one hand, on the supply of imported phones and, on the other, on purchases in large stores taking advantage of promotions.

For subsequent marketing, the organization devised a fraudulent system in which it simulated a chain of resales through supposed shipments of mobile phones by parcel service. Investigators were able to corroborate that instead of the electronic material sold, the items were simply filled with wood or even water bottles, with a weight identical to that shown on the invoices. This was done to justify the sale and delivery of the devices, while also hindering the traceability of the merchandise.

Ultimately, they sold the devices as refurbished to end consumers located both within Spain—inappropriately applying the Special Regime for Used Goods (REBU)—and in other European countries through e-commerce platforms.

The use of various VAT fraud schemes allowed them to sell large quantities of mobile phones at significantly lower prices than their competitors, enabling them to corner the market and reap substantial profits from these sales.

During the investigation, a complex economic and financial analysis was conducted, revealing that the leaders of the criminal organization under investigation spent most of the profits from their illicit activities on acquiring real estate throughout the country. 146 properties and more than 280 bank accounts used to channel funds from these profits have been frozen.

Exploitation phase with 23 searches and 15 arrests

At the end of last month, under the direction of the Court of Instruction
No. 6 in Malaga, the exploitation phase of the operation took place. 23 searches and raids have been carried out on commercial companies and private homes throughout the country: Nine in the province of Malaga, four in the province of Valencia, three in the province of Seville, three in the province of Madrid, two in the province of Cadiz and two in the province of Barcelona.

At this stage, 15 people have been arrested: five in the province of Malaga, five in the province of Valencia, two in the province of Madrid, one in the province of Seville, one in the province of Cadiz and one in the province of Barcelona, and 9,000 mobile phones of different brands and models ready to be fraudulently sold, 200,810 euros in cash, 35,500 dollars in 'cryptocurrencies' and 75 vehicles have been seized.

The operation was carried out by officers from the Regional Inspection Unit of the Tax Agency in Andalusia, together with the Economic Crime and Anti-Corruption Department of the Central Operational Unit (UCO) of the Civil Guard.