Thus excluding these cases from the 2015 figure which, by their very nature are unlikely to be repeated, the 2016 results would mean an improvement of over 1.9 billion euros, or 14.9%, on the previous year's figure. This 2016 also represents a more than 2.5-billion euro (20.8%) improvement on the results obtained in 2014.
14.38 billion euros of the total results correspond to 'Indicator 3' targets, the results achieved by the Tax Agency in the prevention and fight against fraud, which have shrunk by 5.3% due to the effect of the one-off cases in 2015.
This revenue can be broken down in turn into direct revenues arising from control operations ('Indicator 3.1'), totalling 9.53 billion euros, and the reduction of rebates claimed by taxpayers ('Indicator 3.2'), amounting to 4.85 billion euros. It is precisely in this latter indicator where the negative effect of the comparison with the one-off cases of 2015 occurs.
Tax Agency revenue from the fight against fraud is topped up by 504 million euros arising from untimely returns (outside the voluntary period) without prior demand for payment by the Tax Agency.
Consolidation of record inspection activity
Last year, the Tax Agency's inspection activity reached a record high, carrying out a total of 108,338 nominal validation and investigation operations, compared with 107,580 the previous year.
In parallel, the previous year reductions were made to negative tax bases, to unapplied tax credits, and to tax offsets, which have enabled tax revenue to increase by 3.71 billion euros, of which 40% correspond to operations of the Large Taxpayers Central Office. The results of these operations are not counted in the Agency's tax control results, due to their not giving rise to either revenue or a reduction of refunds, but they are of great importance for the purposes of increasing future tax bases and raising collection levels.
Also of particular importance last year were the entry and registration operations carried out by the Inspection Department with support from the staff of the IT Audit Units (Spanish acronym: UAI). The UAI took part in 2,021 operations of this nature in 2016, 24% up on the previous year. Since 2012, the number of these UAI operations has doubled, which have proved highly effective for detecting concealment software, obtaining evidence in general, and reducing the time spent on tax inspections.
Similarly, there has been an increase in on-site visits ('sweeps') for the control of formal and record-keeping obligations in high tax risk sectors. 24,491 operations have been carried out of this nature, directly focused on the detection of the underground economy, 12% more than in 2015. This included a 49% increase in operations aimed at uncovering undeclared rental properties.
Other operations aimed at the control and reduction of the underground economy have continued to be carried out, making use of all the instruments at their disposal, including those provided by the 2012 Anti-Fraud Act. With regard to the control of invoicing, payment methods, and the use of cash, 534 visits were made, 75.6% more than in the previous year. Meanwhile, 7,263 proceedings were initiated to analyse breaches of the limitation on cash payments, 19.3% more than in 2015.
Reduction of outstanding debt
Last year, the Collection Department saw a significant reduction in outstanding debt, which fell by 6.9% to 45.85 billion euros. This reduction, of over 3.4 billion euros, is the highest ever recorded by the Tax Agency.
At the same time, as in previous years, in 2015 the Agency's Collection Department continued to carry out highly skilled operations in order to recover tax debts. For the purpose of detecting fake bankruptcies, 26,145 investigations into financial movements were carried out, 16.3% up on the previous year and six times the number of such operations carried out in 2012.
In addition, 3,839 injunctions have been ordered to prevent asset-stripping, 72% more than in 2011, over half of which have been implemented within the framework of tools provided by the 2012 Anti-Fraud Act. With the same purpose of increasing the possibility of collecting unsettled debts, 17,280 liability transfer agreements have been signed (involving the transfer of tax liabilities to third persons other than the main debtor), over twice the number in 2012.
343 proceedings have also been initiated (41% more than the previous year) in connection with the rule that companies whose shares have been seized due their owner(s) being in debt with the Tax Agency may not dispose of properties. Already over 1,000 such proceedings have been initiated in the last four years as a result of this tool created under the 2012 Anti-Fraud Act to prevent fraudulent asset-stripping.
Office of the Tax Agency