The actions carried out by the Tax Agency have had positive results in terms of fraud prevention and control, with a collection of 16,675 million euros in 2022. It is worth noting that there have been decreases in fractional payments, which may be difficult to repeat in the future.

In fact, in 2022 these decreases have significantly reduced, from 1,940 to 1,313 million euros.

After excluding these extraordinary cases, the homogeneous results of fraud prevention and control have grown by 2.7% to reach 15,362 million euros.

Within these figures, the direct income achieved by the Tax Agency through control actions has increased by 16.6%, reaching 10,536 million euros.

The decreases in refunds without extraordinary fractional payments have decreased to 4,013 million euros, due to the significant reduction in results of Customs and Excise files (from 3,255 to 1,641 million euros). Without considering these cases, the ordinary result of refund reductions would grow by 24.2% to reach 2,372 million euros.

Along with the aforementioned results (direct income and refund reductions), there are other income that, although they cannot be directly attributed to control actions, are the result of general actions carried out by the Agency.

In 2022, income from late declarations without prior requirement reached 813 million euros, 7.8% more than in 2021. However, these incomes have an irregular evolution over time that prevents the establishment of a reliable reference or objective.

Regarding the control of internal taxes, the Tax Agency plans to prioritize risk assessment and the use of the most efficient control procedures in each case.

In 2022, nearly 1.9 million control actions were carried out on internal taxes, with a 5% increase compared to the previous year.

The actions focused on large companies, multinational companies, and fiscal groups increased by 8.9%, reaching 29,394 actions.

The actions related to patrimonial and corporate analysis increased by 2.5%, reaching 2,971 actions.

The actions related to the concealment of activity and abuse of corporate forms increased by 5.2%, reaching 5,594 actions.

Formal checks increased by 54.4%, reaching 61,233 actions, including visits that almost recovered pre-pandemic levels.

In the area of high net worth control, the National Office for Fraud Investigation has focused on creating a complete census of high net worth taxpayers and identifying specific tax fraud risks.

In 2022, tax audits associated with high net worth individuals resulted in 546 million euros in liquidated debts from 1,130 cases, similar to the previous year.

The results achieved in 2022 are higher than the average of the previous four years, with a 13% increase in the amount of liquidated debts and a 37.8% increase in the number of cases.

The National Office for Tax Investigation has ongoing projects to strengthen and update the control systems for high net worth individuals.

The use of advanced data analysis techniques has been implemented to automatically detect entities that deduct personal expenses from their partners' taxes.

This fraudulent tax deduction method has been traditionally addressed by the Agency, but the work of the High Net Worth Unit and the IT department now allows for the automated detection of these cases, facilitating the subsequent selection of cases to be audited by Inspection bodies.

Regarding international taxation, the Tax Agency collaborates with Inspection teams in procedures related to its competence, in order to assist and support inspection actions and ensure greater homogeneity in the regularization of tax contingencies.

In 2022, the Tax Agency participated in 180 tax inspection procedures, with adjustments to taxable bases totaling 3,409 million euros, compared to 5,578 million euros in 2021. These results are in line with the average of the previous three years.

In addition, agreements on value assessment have been used in transfer pricing matters, with the aim of reducing litigation and improving legal certainty for taxpayers.

In 2022, the Tax Agency completed 143 mutual agreement procedures affecting 18 different administrations.

The Tax Agency also focuses on combating the underground economy, and in 2022, 2,312 inspectorate actions were carried out to uncover hidden sales.

As a result of these actions, tax revenues from hidden sales increased by 8.8% to reach 435 million euros.

In the area of customs control, the Agency has been successful in seizing 6 million cigarette packs and over 117 tons of tobacco, leading to 177 arrests.

The fight against counterfeiting and piracy is also a priority for the Tax Agency, with nearly 1.1 million counterfeit products seized in 2022, valued at 290.9 million euros.

Measures have also been implemented to improve collection efficiency, such as requirements for information from foreign authorities, actions in court, and investigations of financial movements to locate hidden assets.

The Tax Agency's efforts in collection and control actions have led to a reduction in outstanding debt, with a total amount of 40,421 million euros at the end of 2022. This represents a decrease of 3.8% compared to the previous year and a decrease of 19.5% compared to the peak in 2014. It should be noted that not all outstanding debt is immediately payable, as a significant portion is suspended or subject to insolvency proceedings.

The collection effort in 2022 has resulted in the recovery of 456 million euros through precautionary measures and judicial actions.

The Tax Agency has also intensified the use of international assistance mechanisms for debt collection, with 1,806 requests for information, seizures, notifications, or precautionary measures sent to foreign authorities.

Finally, the Tax Agency has carried out investigation actions to locate hidden funds and assets, with a focus on financial movements and the use of legal measures such as derivatives of responsibility and third-party debt requirements.

Overall, the Tax Agency's actions in prevention, control, and collection have shown positive results in combating tax and customs fraud, improving the collection of taxes and ensuring the fairness and integrity of the tax system.