The Tax Agency carried out control activities in 2022 on large companies, significant assets and the shadow economy

Aug 2, 2023 | Current affairs, Featured, Revista Lloseta, Thursday Daily Bulletin, Tradition

In 2022, the Tax Agency carried out a total of 39,366 nominal control actions related to large companies, assets of individuals, corporate abuses and the fight against the underground economy, 7.6% more than the previous year.

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Tax Agency

Specifically, and within these resource-intensive actions, characterised, moreover, by their high qualification, 29,394 actions were carried out on large companies, multinationals and corporate groups, 8.9% more; 2,971 on wealth and corporate analysis (+2.5%); and 5,594 in relation to the concealment of activity and the abuse of corporate forms (+5.2%). The figure of 39,366 verifications is completed by 1,407 actions that have brought to light hidden sales within the framework of the control of economic activities (the rest of the actions to uncover sales are already included in the two previous headings).

These results form part of all the control activity carried out by the Tax Agency in 2022, which concluded with 1,889,000 internal tax control actions, 5.2% more than the previous year and 16.1% more than in 2020, also exceeding pre-pandemic levels in practically all the major types of actions.

Collection results
In overall collection terms, and as a result of its work in the prevention and fight against fraud, in 2022 the Agency obtained homogeneous results of 15,362 million euros (16,675 million euros in total), 2.7% more than the previous year. These homogeneous results do not include the reduction of fractioned payments (1,313 million euros in 2022 and 1,940 million euros in 2021), which will be difficult to repeat in the future and, therefore, prevent a homogeneous comparison of the series.

Within these global figures, the direct revenue achieved by the Tax Agency in its control activities stands out, which has increased by 16.6% to 10,536 million euros. In turn, induced revenue (extemporaneous returns without prior request) grew by 7.8% to 813 million euros.

The reduction of refunds without the extraordinary payments in instalments fell to 4,013 million euros (-22.3%), given that last year the results of a series of cases in the Customs and IIEE Area (which went from 3,255 to 1,641 million euros), which are also difficult to repeat over time, were significantly reduced. Without the effect of both types of cases (fractioned payments and Customs), the ordinary result of refund reductions would grow by 24.2% to reach 2,372 million euros.

The Tax Agency also made reductions of negative tax bases, deductions in tax liability pending application and amounts to be offset, amounting to 3,860 million euros, 50% of which corresponds to actions by the Central Office for Large Taxpayers. These are very significant actions (8.8 billion in the last two years) which, although they are not included in the control results, as they do not involve revenue or a reduction in refunds, are of great importance in widening future taxable bases and increasing tax collection.

International taxation
In the area of international taxation of large multinational companies, last year the Tax Agency regularised taxable bases amounting to 3,409 million euros in a total of 117 tax audits carried out by the Central Delegation of Large Taxpayers and the other delegations of the Agency with the support of the National Office of International Taxation (ONFI). The amount of these tax bases regularised is in line with the average of the previous three years.

In turn, in 2022, the ONFI participated in the management of 28 Preliminary Valuation Agreements (APAs) with an upheld result – the same figure as the previous year – which means guaranteeing taxable income in the future for an amount of more than 2.7 billion euros.