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The Tax Agency
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                                                       Contents




	 I	    	The	Tax	Agency:	Key	figures	for	2009	                      5




	II	    Main	actions	in	2009:	Fraud	Prevention	Plan	                17




	III	   The	Tax	Agency	and	public	opinion	                          38




	IV	    Appendix	of	Statistics		                                    47
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	I	    	The	Tax	Agency:	Key	figures	for	2009	                                             5
		     1.	Basic	data	                                                                     6
		     2.	Net	tax	revenue:	                                                              11
		     	    2.1	Breakdown	by	tax	                                                        11
		     	    2.2	Special	reference	to	tax	collection	resulting	from	control	actions	      15

	II	   Main	actions	in	2009:
		     Fraud	Prevention	Plan	                                                            17
		     1.	Control	of	tax	compliance	                                                     18
		     	    1.1	Extensive	control	activities	                                            19
		     	    	   1.1.a)	Extensive	control	actions	for	major	taxes	(Personal	Income	Tax,
		     	    	   	      Corporation	Tax	and	VAT)	                                         19
		     	    	   1.1.b)	INTRASTAT	Tax	Returns	                                            21
		     	    	   1.1.c)	Excise	Duty	Intervention	and	Management	                          21
		     	    1.2	Selective	checks	                                                        22
		     	    	   1.2.a)	General	selective	checks	                                         22
		     	    	   1.2.b)	Specific	investigation	activities.	
		     	    	   										Main	lines	of	investigation	                                   23
		     	    	   1.2.c)	Tax	criminal	offences	                                            26
		     	    1.3	Customs	Surveillance	                                                    26
		     	    1.4	Tax	collection	management	                                               27
		     2.	Quality	of	taxpayer	services	                                                  28
		     	    2.1	Public	information	services	                                             28
		     	    2.2	Assistance	of	voluntary	compliance	with	tax	liabilities	                 29
		     	    	   2.2.a)	Sending	of	pre-populated	PIT	return		                             29
		     	    	   2.2.b)	Computer	help	programs	                                           31
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		     	    	   2.2.c)	Appointment	service	for	preparation	of	tax	returns		                        31
		     	    	   2.2.d)	Telephone	assistance	services	                                              31
		     	    	   2.2.e)	Electronic	filing	of	tax	returns	                                           33
		     	    	   2.2.f)	Advance	payment	of	tax	credits	for	maternity	and	adoption	                  34
		     	    	   2.2.g)	Streamlining	of	customs	clearance	                                          35
		     	    	   2.2.h)	Collection	through	authorised	credit	institutions	                          36
		     	    	   2.2.i)	Deferrals	and	payments	in	installments	                                     36
		     	    	   2.2.j)	Advance	Price	Agreements	                                                   37


III	   The	Tax	Agency	and	Public	Opinion	                                                         38
		     1.	Public	opinion	and	participation	                                                       39
		     	    1.1	 Public	opinion	and	tax	policy	(Sociological	Research	Centre	-	CIS)	              39
		     	    1.2	 Survey	on	electronic	tax	return	filing	in	the	2008	Personal	Income	Tax	campaign	 41
		     2.	Suggestions	and	complaints	                                                             42
		     	    Council	for	the	Protection	of	Taxpayers’	Rights.
		     	    Suggestions	and	complaints	regarding	the	Tax	Agency.	                                    42
		     3.	The	Tax	Agency’s	social	responsibility	                                                    43
		     	    3.1	 Fiscal	education	programme		                                                        43
		     	    3.2	 Customs	security	                                                                   44
		     	    3.3	 Control	of	protected	species		                                                      45
		     	    3.4	 Groups	that	require	special	assistance:	People	with	disabilities,	immigrants,	etc.	 46


I
	V	    Appendix	of	Statistics	                                                                     47
The	Tax	Agency:	Key	figures	for	2009   I
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    1.-	BASIc	dATA


    The	 The	 State	 Tax	 Agency	 (henceforth,	 the	            •	 And	 through	 investigation	 and	 checks	 to	
    Tax	Agency)	was	created	by	the	General	State	               identify	and	correct	any	failures	to	comply	with	
    Budget	 Act	 for	 1991	 as	 an	 institution	 under	         tax	requirements.	
    public	 sector	 law	 reporting	 to	 the	 Ministry	 of	
                                                                The	Tax	Agency	is	also	responsible	for	other	ma-
    Economy	and	Finance	through	the	State	Secre-
                                                                jor	complementary	functions,	such	as	providing	
    tariat	for	the	Treasury	and	Budgets.	It	came	into	
                                                                assistance	to	jurisdictional	bodies	and	co-oper-
    effective	being	on	1	January	1992	and	has	its	
                                                                ation	with	other	parts	of	the	Public	Administra-
    own	legal	status	independent	of	the	State	Gen-
                                                                tion.
    eral	Administration,	giving	it	a	degree	of	inde-
    pendence	in	budgetary	and	staff	management	                 Applying	the	state	tax	and	customs	system	in-
    matters,	 notwithstanding	 the	 need	 to	 respect	          volves	a	range	of	activities,	including:
    the	basic	principles	governing	all	state	activities.
                                                                   Management,	 audit	 and	 collection	 of	 the	
    The	Tax	Agency	is	responsible	for	the	effective	               taxes	 for	 which	 it	 is	 responsible	 (Personal	
    application	 of	 the	 national	 tax	 and	 customs	             Income	 Tax,	 Non-resident	 Income	 Tax,	 Cor-
    systems,	and	for	those	resources	belonging	to	                 poration	 Tax,	 Value	 Added	 Tax	 and	 Excise	
    the	other	State	Public	Administrations	and	the	                Duties	).
    European	 Union	 which	 are	 entrusted	 to	 it	 for	
    management	 by	 law	 or	 agreement.	 The	 Tax	                 Functions	related	to	the	incomes	of	the	Au-
    Agency	 is	 therefore	 responsible	 for	 the	 appli-           tonomous	Regions	and	Cities	with	Statutes	
    cation	 of	 the	 tax	 system	 in	 order	 to	 fulfil	 the	      of	Autonomy,	both	in	relation	to	the	man-
    constitutional	principle	that	all	taxpayers	are	re-            agement	of	Personal	Income	Tax,	as	well	as	
    sponsible	 for	 contributing	 to	 the	 sustainability	         the	 collection	 of	 other	 income	 from	 these	
    of	the	public	finances	in	accordance	with	their	               Regions.
    financial	capacity.                                            The	collection	of	revenue	due	to	the	Euro-
    The	basic	objective	of	the	Tax	Agency	is	to	en-                pean	Union.
    courage	 the	 public	 to	 voluntarily	 comply	 with	           Customs	management	and	control	of	smug-
    their	tax	obligations	and	to	prevent	and	combat	               gled	goods,	in	addition	to	ensuring	security	
    tax	 fraud,	 which	 it	 achieves	 by	 taking	 a	 two-          in	the	logistics	chain.
    pronged	approach:
                                                                   The	collection	of	taxes	due	to	the	State	Pub-
    •	 By	providing	information	services	and	the	as-               lic	Sector	in	the	voluntary	payment	period.
    sistance	required	to	minimise	the	indirect	costs	
    associated	 with	 compliance	 with	 tax	 obliga-               The	 collection,	 through	 enforcement,	 of	
    tions.                                                         public	revenue	due	to	the	State	General	Ad-
                                                                   ministration	 and	 associated	 or	 dependent	
                                                                   Public	Bodies.




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         Participation	in	the	persecution	of	certain	of-            The	results	of	the	Tax	Agency's	activities	in	2009	
         fences,	particularly	criminal	offences	against	            are	summarised	below:
         the	 Public	 Treasury	 and	 offences	 involving	
         smuggled	goods.


       NET TAX REVENUE                                                                            €144,023 million
       GROSS TAX REVENUE                                                                          €205,320 million
       DIRECT COLLECTION FROM
       CONTROL ACTIONS (1)                                                                           €7,008 million

       BUDGET 2009                                                                                 €1,414.3 million
       TOTAL STAFF                                                                              27,755 employees
                         Men                                                                              12,971
                         Women                                                                            14,784

       GENERAL TAXPAYER REGISTER                                                                          47,999,499
            Tax register of small businesses taxed under the special tax regime                             1,682,509
            Tax register of business people, professionals and withholders                                  5,154,706
            Tax register of Large Companies                                                                    41,477
            Register of Excise Duty Operators                                                                  84,214
            Register of Customs Operators                                                                       1,052


       NUMBER OF HITS AT www.agenciatributaria.es                                                        338,909,354
       NUMBER OF INCOME TAX RETURNS                                                                         6,931,036
       SUBMITTED VIA INTERNET
       NUMBER OF PRE-POPULATED TAX RETURNS                                                                20,654,657
       AND TAX DETAILS SENT

                                                                         PRINCIPAL TAX RETURNS MANAGED

            PERSONAL INCOME TAX                                                                           19,467,138
            CORPORATION TAX                                                                                1,389,514
            VAT                                                                                            3,525,821
            EXCISE DUTIES                                                                                  9,130,549

     (1) Includes both revenue from control activities carried out by the Agency's administrative bodies as well as reductions
     deriving from tax rebates.




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    The	Tax	Agency's	management	structure	in-            Agency,	who	is	also	the	First	Vice-president,	
    cludes	a	President	(the	Secretary	of	State	for	      five	 representatives	 from	 the	 Tax	 Agency,	
    the	Treasury	and	Budgets),	a	Director	Gener-         members	 of	 the	 State	 Secretariat	 for	 the	
    al,	the	Higher	Council	for	Tax	Co-ordination	        Treasury,	the	General	Secretary	of	Territorial	
    and	 Management,	 a	 Permanent	 Steering	            Finance	 and	 the	 General	 Secretary	 of	 the	
    Committee	 and	 a	 Co-ordinating	 Commit-            Ministry	 of	 Economy	 and	 Finance's	 Gener-
    tee	 for	 Regional	 Management.	 It	 performs	       al	 Audit	 Department,	 and	 a	 representative	
    its	functions	through	its	Central	Services	and	      from	each	of	the	Autonomous	Communities	
    its	Territorial	Services.	                           under	general	regime	and	Cities	with	Stat-
                                                         utes	 of	 Autonomy,	 one	 of	 whom	 is	 desig-
    Article	 65	 of	 Law	 22/2009,	 of	 18	 Decem-
                                                         nated	 thereby	 to	 the	 post	 of	 Second	 Vice-
    ber,	 which	 governs	 the	 finance	 system	 for	
                                                         president	every	year.
    the	 Autonomous	 Communities	 under	 gen-
    eral	regime	and	Cities	with	Statutes	of	Au-
    tonomy,	 and	 which	 amended	 a	 number	 of	
    tax	regulations,	created	the	Higher	Council	
    for	 Tax	 Co-ordination	 and	 Management	 as	
    a	collegiate	body	responsible	for	co-ordinat-
    ing	 the	 management	 of	 transferred	 taxes	
    with	effect	from	1	January	2010;	it	consists	
    of	 representatives	 of	 the	 State	 Tax	 Admin-
    istration,	 Autonomous	 Communities	 under	
    general	 regime	 and	 Cities	 with	 Statutes	 of	
    Autonomy.	
    The	 President	 of	 the	 Tax	 Agency	 presides	
    over	this	body,	which	includes	the	following	
    members:	 The	 Director	 General	 of	 the	 Tax	




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       Members of the Permanent Steering Committee at 31 December 2009
          		carlos	Ocaña	y	Pérez	de	Tudela,	President
          		Luis	Pedroche	y	Rojo,	director	General
          		Fernando	díaz	Yubero,	director	of	the	Organisation,	Planning	and	Institutional	
            Relations	department
          		Maria	dolores	Bustamante	Esquivias,	director	of	the	Tax	Management	department
          		carlos	Javier	cervantes	Sánchez-Rodrigo,	director	of	the	Financial	and	Tax	Audit	
            department
          		Julia	Atienza	García,	director	of	the	Tax	collection	department
          		Nicolás	Jesús	Bonilla	Penvela,	director	of	the	department	of	customs	and	Excise	
            duties
          		Ignacio	Miguel	González	García,	director	of	the	Tax	Agency	IT	department
          		Sara	Ugarte	Alonso-Vega,	director	of	the	Human	Resources	department.
          		Maximino	Linares	Gil,	director	of	Legal	Services
          		Tomás	Merola	Macanás,	director	of	the	Internal	Audit	Office
          		Pedro	Gómez	Hernández,	director	of	the	Financial	Management	Service
          		carlos	Alfonso	Herrera	Álvarez,	director	of	the	Tax	and	Statistical	Surveys	Service
          		Marta	Guelbenzu	Robles,	Head	of	the	director	General’s	Office
          		María	Inmaculada	Vela	Sastre,	Head	of	the	central	Office	for	Large	Taxpayers
          		Manuel	Trillo	Álvarez,	Head	of	the	Regional	Office	of	Madrid




    The	organisational	model	for	the	Tax	Agency's	           Lastly,	the	Central	Office	for	Large	Taxpayers	
    Central	 Services	 consists	 of	 functional	 operat-     was	 created	 in	 2006	 to	 co-ordinate	 the	 tax	
    ing	areas	and	support	areas.                             affairs	of	large	taxpayers	Nation-wide	and	to	
                                                             improve	the	attention	and	service	they	are	of-
    The	 Territorial	 Services	 consist	 of	 17	 Regional	
                                                             fered.
    Offices	-one	for	each	Autonomous	Communi-
    ty-	and	51	Branches	-usually	corresponding	to	           The	Tax	Agency	organisation	chart	at	31	De-
    provinces-	consisting	of	239	Local	Offices,	36	of	       cember	2009	was	as	follows:
    which	are	Customs	offices.




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                                                                                                  Higher Council for Tax
                                   PRESIDENCY                                                     Co-ordination and
                                                                                                  Management

     Permanent Steering Committee

    Security and Control Commission                      Direction General

             Internal Audit Services
                                                                    Organisation, Planning
                                                                    and Institutional Relations
                                                                                                       Permanent Technical
                                                                    Department                         Secretariat of the
                                                                                                       Higher Council for
                         Director General´s Office                                                     Tax Co-ordination
                                                                   Tax Management
                                                                   Department                          and Management

                         Comptroller
                                                                   Tax Collection
                                                                   Department
                         The Co-ordinating Committee
                         for Regional Management
                                                                   Customs and
                                                                   Excises Department
                         Support Unit to the Public
                         Prosecutor (Financial Crimes)
                                                                   Customs and Excises                 Customs Surveillance
                                                                   Department                          Sub-Department
                         Co-ordinating Committee
                         for the Agency's General
                         Management Plan                           Taxation IT
                                                                   Department

                                                                   Human Resources                     Human Resources
                                                                   Department                          Sub-Department


                                                                   Legal Service


                                                                   Financial Management
                                                                   Service

                                                                   Tax and Statistical
                                                                   Surveys Service

                         Large Taxpayers                                                               17 Regional Councils
                         Central Office                            17 Regional Offices                 for Tax Management
                                                                                                       and Co-ordination

                                                                                                       203 Local Offices
                                                                   51 Provincial Offices
                                                                                                       36 Customs
                                                                                                       Administrations




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     2.-	NET	TAX	REVENUE(1)
     	      	      2.1	 BREAKDOWN	BY	TAX
     Total	 net	 tax	 revenue	 managed	 by	 the	 Tax	                 leaves	 it	 below	 the	 figure	 for	 2008	 (-13.6%).	
     Agency	 in	 2009	 amounted	 to	 e144,023	 mil-                   In	gross	terms,	there	was	a	reduction	of	9.8%,	
     lion,	 e29,430	 million	 down	 on	 the	 previous	                with	 a	 negative	 deviation	 from	 the	 budget	 of	
     year	 and	 e45,561	 million	 below	 the	 budget	                 e41,229	million.
     figure,	which	represents	a	decrease	of	17%	and	

                                                                                   TOTAL NET TAX REVENUE
                                                                          JANUARY-DECEMBER
                                                                                        DIF. FROM               DIFFERENCE FROM
                                                                                         BUDGET                    COLLECTION
    ITEMS                           BUDGET      COLLECTION         COLLECTION    DIFFERENCE % COMPL.        DIFFERENCE         %
                                    2009 (1)       2009 (2)           2008 (3)    (4)=(2)-(1) (5)=(2)/(1)    (6)=(2)-(3) (7)=(2)/(3)
    Income Tax                       77,444         63,857              71,341       -13,587         82.5        -7,484       -10.5
    I. Corporation Tax               30,085         20,188              27,301        -9,897         67.1        -7,113       -26.1
    I. Non-resident Income Tax        2,675          2,342               2,262          -333         87.6            80         3.5
    Remainder of Chapter I                56            74                 107            18        132.1           -33       -30.8
    Total Chapter I                 110,260         86,461             101,011       -23,799         78.4       -14,550       -14.4
    Value Added Tax                  53,323          33,567             48,021       -19,756         63.0       -14,454       -30.1
    Excise duties                    20,461          19,349             19,570        -1,112         94.6          -221        -1.1
    Foreign Trade                     1,737           1,318              1,566          -419         75.9          -248       -15.8
    Tax on Insurance Premiums         1,662           1,406              1,502          -256         84.6           -96        -6.4
    Remainder of Chapter II              19              15                 18            -4         78.9            -3       -16.7
    Total Chapter II                 77,202          55,655             70,677       -21,547         72.1       -15,022       -21.3
    Total Chapter III                 2,122            1,907             1,765          -215         89.9           142         8.0
    TOTAL INCOME MANAGED            189,584         144,023            173,453       -45,561         76.0       -29,430       -17.0
    BY THE TAX AGENCY

    Amounts in € million


     The	effects	of	the	largest	economic	downturn	                    (in	 addition	 to	 the	 e19,540	 million	 in	 regula-
     in	recent	history	and	the	fiscal	measures	taken	                 tory	 stimulus	 measures	 and	 e1,200	 billion	 in	
     to	 offset	 the	 effects	 of	 this	 on	 the	 liquidity	 of	      deferments	 in	 2008);	 this	 amounts	 to	 0.68%	
     families	and	companies	were	glaringly	apparent	                  of	GDP,	and	explains	4.1	points	(24.3%)	of	the	
     in	tax	revenues	in	2009.                                         17-point	fall	in	tax	collection.	Together	with	the	
                                                                      residual	effects	of	Income	and	Corporation	Tax	
     The	regulatory	stimulus	measures	and	support	
                                                                      reforms	and	the	e400	tax	deduction	on	income	
     for	liquidity,	on	top	of	2008	measures,	reduced	
                                                                      tax	2008	tax	payments,	the	main	fiscal	stimulus	
     tax	 revenues	 by	 over	 e7,145	 million	 in	 2009	
                                                                      measure	in	2009	was	the	extension	of	the	right	

      (1) The Tax Agency's monthly and annual reports on revenues provide detailed information on changes in revenue.
      These reports are available in the statistics portal of the Tax Agency website, www.agenciatributaria.es




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    to	request	monthly	refund	of	VAT,	with	an	esti-                Tax	 revenue	 in	 2009	 was	 also	 affected	 by	 a	
    mated	impact	of	e5,600	million.	The	decrease	                  number	 of	 outgoings	 corresponding	 to	 accru-
    rate	 adjusted	 to	 take	 in	 the	 impact	 of	 the	 tax	       als	from	previous	years.	The	most	important	of	
    policies	was	12.8%.                                            these	were	the	settlement	in	the	year	of	income	
                                                                   and	corporation	tax	payable	and	the	return	of	
                                                                   Annual	 VAT	 for	 2008:	 Together	 these	 three	
                                                                   items	 accounted	 for	 a	 decrease	 in	 revenue	 of	
                                                                   e10.700	million	over	the	previous	year.




       IMPACT OF CHANGES TO MANAGEMENT AND REGULATIONS IN 2009*
                                                                                         2009
                                                                                                   EXCISE
                                                              INCOME TAX      CORP        VAT      DUTIES       TOTAL
    REGULATORY CHANGES                                             2,645     -1,600      5,600       -850        5,795
    400 euros discount                                             1,650          –          –          –        1,650
         • Employment withholdings                                   800          –          –          –          800
         • Instalments                                               130          –          –          –          130
         • Due tax                                                   720          –          –          –          720
    Advance tax credit for investment in habitual dwelling           500          –          –          –          500
    Tax credit for renting habitual dwelling                         350          –          –          –          350
    Extension of period for Home-saving accounts                      32          –          –          –           32
    Extension of housing reinvestment period                         113          –          –          –          113
    Corporation Tax                                                    –     -1,600          –          –       -1,600
         • 18% rate instalment option                                  –     -2,600          –          –       -2,600
         • Tax payable (2nd stage of reform)                           –      1,000          –          –        1,000
    Monthly VAT refund extension                                       –          –      5,600          –        5,600
                                                                       –          –          –       -850         -850
    CHANGES TO MANAGEMENT PROCESS                                    400         –        950           –        1,350
    Impact of deferments on tax payable                              400         –        950           –       1,350
         • VAT                                                         –         –        950           –         950
         • Employment withholdings                                   400         –          –           –         400
    TOTAL MANAGEMENT + REGULATORY CHANGES                          3,045     -1,600      6,550       -850        7,145

    * Positive figures represent a reduction in revenue.




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    Lastly,	the	other	basic	element	which	explains	          Corporation	 Tax	 fell	 by	 26.1%	 compared	 to	
    the	 reduction	 in	 tax	 revenue	 in	 2009	 is	 that	    2008,	 with	 revenue	 down	 e7,113	 million,	 of	
    economic	activity	in	general	was	much	weak-              which	 almost	 e5,000	 million	 was	 due	 to	 the	
    er	 than	 in	 2008.	 The	 significant	 downturns	        tax	 payable	 for	 2008	 (affected	 by	 the	 second	
    in	 employment	 and	 real	 GDP,	 combined	 with	         stage	of	tax	reform	and	the	substantial	decrease	
    price	 reductions	 resulting	 from	 low	 demand,	        in	the	taxable	base).	The	impact	of	freedom	of	
    resulted	 in	 lower	 profits	 and	 income,	 which	       choice	in	the	calculation	of	advance	payments	
    in	 turn	 reduced	 tax	 bases.	 The	 contraction	 in	    in	2008	also	distorted	the	performance	of	this	
    nominal	growth	in	2009	is	reflected	in	the	de-           revenue	 item	 in	 2009;	 adding	 the	 regulatory	
    terioration	in	domestic	demand	(down	6.9%,	              cost	 of	 this	 measure	 (e2,600	 million)	 and	 the	
    over	 nine	 points	 below	 2008);	 the	 fall	 in	 do-    adjusted	rate	of	payments	(-19.0%)	brings	this	
    mestic	sales	by	large	companies	(-14.0%);	and	           amount	 approximately	 into	 line	 with	 the	 esti-
    lower	 imports	 (-26.2%).	 Lower	 extraordinary	         mated	2009	taxable	base.
    items	 related	 to	 capital	 gains	 for	 households	
                                                             Of	the	final	expenditure	components	which	are	
    and	companies	also	had	an	impact	on	tax	rev-
                                                             subject	to	VAT,	the	only	area	to	perform	posi-
    enue.
                                                             tively	 in	2009	was	public	spending	(	in	partic-
    Trends	in	all	the	major	tax	items,	with	the	excep-       ular	 investment	 expenditure	 promoted	 by	 the	
    tion	 of	 Non-resident	 Income	 Tax	 and	 Tobacco	       State	 Local	 Investment	 Fund	 and	 the	 Special	
    and	 Electricity	 duty,	 were	 negative;	 in	 particu-   State	 Fund	 for	 stimulating	 the	 economy	 and	
    lar,	VAT	was	down	30.1%	and	Corporation	Tax	             employment),	whilst	expenditure	on	home	buy-
    was	 down	 26.1%.	 However,	 the	 performance	           ing	 and	 private	 consumption	 both	 fell	 further	
    of	revenues	in	the	last	quarter	of	the	year	points	      and	more	severely	than	in	2008,	resulting	in	a	
    to	a	rate	of	decline	is	slowing	down.                    reduction	 in	 total	 expenditure	 subject	 to	 VAT.	
                                                             By	item,	the	decrease	in	imports	of	non-energy	
    Of	 the	 e29,430	 million	 decrease	 in	 net	 reve-
                                                             items	resulting	from	the	weakness	of	domestic	
    nue	 in	 2009	 compared	 to	 2008,	 e7,484	 mil-
                                                             demand	 was	 reflected	 in	 the	 performance	 of	
    lion	 came	 from	 to	 Personal	 Income	 Tax.	 This	
                                                             VAT	on	imports	(-32.6%).	The	large	decreases	
    was	 due	 to	 the	 downturn	 in	 gross	 household	
                                                             in	domestic	sales	and	EC	imports	were	offset	in	
    income	 and	 negative	 contributions	 from	 in-
                                                             part	 by	 a	 similar	 reduction	 in	 total	 purchases,	
    come	 tax	 payable	for	2008,	 which	fell	 for	the	
                                                             resulting	in	a	further	deterioration	in	gross	VAT	
    second	 consecutive	 year,	 and	 e3,700	 million	
                                                             revenues	 from	 large	 companies	 and	 export-
    resulting	from	changes	in	regulations	(-e1,215	
                                                             ers	(-9.7%)	and	SMEs	(-15.2%).	On	the	other	
    million)	 and	 lower	 capital	 gains	 (-e2,550	 mil-
                                                             hand,	previously	contracted	revenues	resulting	
    lion);	furthermore,	revenues	were	also	affected	
                                                             from	requests	for	deferments	in	earlier	periods	
    by	changes	to	regulations	and	increased	defer-
                                                             and	audit	reports	made	a	positive	contribution,	
    ments	(jointly	valued	at	around	e3,045	million),	
                                                             with	an	accumulated	increase	of	30.2%.
    resulting	in	total	revenues	from	income	tax	fall-
    ing	by	10.5%	in	2009.




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      Excise	 duties	 were	 down	 slightly	 in	 2009	                                The	 following	 table	 shows	 the	 breakdown	 of	
      (-1.1%),	 with	 all	 component	 items	 perform-                                gross	 revenue	 between	 National	 and	 Regional	
      ing	 negatively	 with	 the	 exception	 of	 Tobacco	                            Administrations	(Autonomous	Regions	and	Lo-
      products	(+1.5%,	as	the	increase	in	duty	rates	                                cal	Authorities).	Regional	participation	in	shared	
      to	 a	 yearly	 average	 of	 around	 11%	 offset	 a	                            taxes	 (Personal	 Income	 Tax,	 VAT	 and	 Customs	
      10.0%	decrease	in	cigarette	sales)	and	Electric-                               Duties)	came	to	(e60,422	million	in	2009,	a	rise	
      ity	 (+7.1%,	 which	 can	 be	 attributed	 to	 prices	                          of	1.8%	over	2008.	The	combination	of	this	in-
      as	 electricity	 consumption	 fell	 by	 4.6%).	 The	                           creased	share	with	a	decrease	in	total	revenue	
      Special	Hydrocarbon	Tax	fell	by	3.0%	in	2009,	                                 (down	13.6%)	explains	why	government	reve-
      due	to	fuel	consumption	falling	by	6	points	and	                               nue	performed	so	poorly	once	again	(-26.7%	).
      increased	 rebates	 on	 agricultural	 and	 profes-
      sional	diesel	fuel	which	accounted	for	over	half	
      a	point	in	the	year	(	(e45	million	more	than	in	
      2008);	this	was	offset	in	part	by	an	increase	in	
      the	 effective	 annual	 average	 rate	 of	 around	 4	
      points	following	the	increase	in	legal	rates	from	
      July	2009.	Lastly,	revenue	from	duties	on	alco-
      hol	and	beer	fell	by	11.2%	and	2.8%	respec-
      tively	in	2009.	


                                                        TOTAL NET TAX REVENUE BROKEN DOWN
                                                 BY NATIONAL SCOPE AND AUTONOMOUS REGION
                                            BUDGET 2009                    COLLECTION JANUARY-DECEMBER 2009         COLLECTION JANUARY-DECEMBER 2008

                                      THE   REGIONAL TAX          TOTAL       THE   REGIONAL TAX          TOTAL       THE REGIONAL TAX            TOTAL
    ITEMS                        STATE (1) AUTHORITIES (2)   (3)=(1)+(2) STATE (1) AUTHORITIES (2)   (3)=(1)+(2) STATE (1) AUTHORITIES (2)   (3)=(1)+(2)
    Income Tax                     43,167          34,277       77,444     30,432          33,425       63,857     43,413          27,928        71,341
    I, Corporation Tax             30,085               0       30,085     20,188               0       20,188     27,301               0        27,301
    I, Non-resident Income Tax      2,675               0        2,675      2,342               0        2,342      2,262               0         2,262
    Remainder of Chapter I             56               0           56         74               0           74        107               0           107
    Total Chapter I                75,983          34,277      110,260     53,036          33,425       86,461     73,083          27,928       101,011
    Value Added Tax                35,531          17,792       53,323     15,778          17,789       33,567     24,929          23,092        48,021
    Excise duties                  11,253           9,208       20,461     10,141           9,208       19,349     11,220           8,350        19,570
    Foreign Trade                   1,737               0        1,737      1,318               0        1,318      1,566               0         1,566
    Tax on Insurance Premiums       1,662               0        1,662      1,406               0        1,406      1,502               0         1,502
    Remainder of Chapter II            19               0           19         15               0           15         18               0            18
    Total Chapter II               50,202          27,000       77,202     28,658          26,997       55,655     39,235          31,442        70,677
    Total Chapter III               2,122               0        2,122       1,907              0        1,907      1,765               0         1,765
    TOTAL INCOME MANAGED         128,307           61,277      189,584     83,601          60,422      144,023    114,083          59,370       173,453
    BY THE TAX AGENCY

    Amounts in € million




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    	   	       2.2	 SPECIAL	REFERENCE	TO	TAX	COLLECTION	RESULTING	FROM	CONTROL	ACTIONS


        Direct tax collection from control actions
    Direct	Collection	from	Control	Actions	assesses	             In	 cumulative	 terms,	 e7,008	 million	 were	 ob-
    the	results	of	control	actions	carried	out	by	the	           tained	 in	 2009,	 an	 overall	 increase	 of	 7.5%	
    Tax	Agency	in	the	fight	against	fraud.	This	direct	          compared	to	2008,	when	direct	collection	from	
    tax	effect	includes	revenue	derived	from	control	            control	actions	came	to	e6,518	million.
    actions	carried	out	by	the	Tax	Agency,	as	well	as	
    reductions	for	tax	rebates.	




         Direct collection from control activities
         increased by 7.5% in 2009.


    In	 turn,	 the	 total	 amount	 of	 direct	 collection	           an	increase	of	11.4%	on	2008	(e4,825	mil-
    from	 control	 actions	 obtained	 in	 2009	 can	 be	             lion).
    broken	down	into:
                                                                     e1,631	 million	 in	 reductions	 through	 re-
        Revenue	of	e5,377	million	from	control	ac-                   bates,	which	represent	a	decrease	of	3.6%	
        tivities	by	the	Tax	Agency,	                                 on	2008	(e1,693	million).


                                         DIRECT COLLECTION FROM CONTROL ACTIONS*

        8,000
                                                                                                7,008
        7,000                                                                          7.5%
                                                                               6,518
                                                                9.5%
        6,000                                      5,954
                                     12.1%
                         5,310
        5,000

        4,000

        3,000

        2,000
                          2006                     2007                        2008             2009
    * Includes both revenue from control actions and reductions for rebates.
    Amounts in e million




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         Late tax returns
    Collection	 from	 late	 tax	 returns	 fell	 by	 27.7%	
    compared	to	2008	as	a	result	of	the	increase	in	
    requests	for	deferments.	




         In the years in which the Tax Fraud Prevention Plan and its recent
         amendments have been in force (2005 - 2009), the average
         amount collected annually from late tax returns has increased by
         62% compared to the previous period (2002-2004).


                                                                                 LED COLLECTION*
                                                                (voluntary correction of amounts paid)

    1,800

    1,500                                                            1,480 3.8% 1,536
                                                            34.9%                       -27.7%

    1,200                                   20.2% 1,097                                          1,111
                           20.3%     913
       900
                   759
       600

       300

          0
                average            2005             2006             2007       2008             2009
               2002-2004

    Amounts in € million
    * Revenue from tax returns submitted by taxpayers after the deadline.




         In total, since the Tax Fraud Prevention Plan came into force in
         2005, e35,540 million have been collected from fraud prevention
         and control activities.




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    1.-	cONTROL	OF	cOMPLIANcE	wITH	TAX	PAYMENT	OBLIGATIONS


    The	 Fraud	 Prevention	 Plan	 was	 launched	 in	         Control activities have two objectives:
    2005	to	improve	tax	compliance	by	enhancing	
                                                                The	 discovery	 and	 collection	 of	 taxpayer's	
    control	 activity	 -both	 extensive	 and	 selective-	
                                                                non-declared	liabilities	and	the	collection	of	
    and	 by	 improving	 assistance	 services	 to	 make	
                                                                debts	not	paid	voluntarily	within	the	estab-
    it	easier	for	the	public	to	comply	with	their	tax	
                                                                lished	time	period.	
    obligations.		
                                                             Control activities can be:
    In	 2009,	 direct	 collection	 from	 control	 activi-
    ties,	including	the	reduction	for	rebates,	came	            Extensive:	These	are	general	checks	based	
    to	e7,008	million,	up	7.5%	on	2008.	Led	col-                on	information	available	to	the	Tax	Agency	
    lection,	 voluntary	 corrections	 to	 tax	 positions,	      relating	to	all	tax	returns,	particularly	during	
    amounted	to	e1,111	million,	27.7%	down	on	                  the	annual	campaigns	for	each	tax.	
    2008,	due	to	the	increase	in	requests	for	defer-
    ments.                                                      Selective and based on investigation:	
                                                                These	checks	are	on	groups	of	taxpayers	se-
                                                                lected	using	objective	criteria	which	exhibit	
                                                                a	particular	risk	of	failure	to	comply	with	tax	
                                                                obligations.	
                                                                For collecting revenue:	These	are	actions	
                                                                directed	at	collecting	and	receiving	payment	
                                                                of	tax	credits	and	other	amounts	due	which	
                                                                are	not	paid	during	the	voluntary	period.




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    	      	     1.1	EXTENSIVE	CONTROL	ACTIVITIES
    	      	     	    1.1.a)	Extensive	control	actions	for	major	taxes	(Personal	Income	Tax,	Corporation
    	      	     	    	      Tax	and	VAT)	
          Verification	of	annual	tax	returns	


    Income Tax                                             the	information	declared	and	that	contained	in	
                                                           information	returns	and	reviewing	specific	sec-
    As	stated	in	the	previous	section,	extensive	veri-
                                                           tions	of	the	tax	return	to	ensure	that	they	did	
    fication	was	carried	out	on	income	tax	returns	
                                                           not	exceed	certain	limits	or	amounts.
    supported	by	powerful	IT	resources	to	identify	
    errors	and	to	confirm	that	regulations	had	been	       Subsequently,	 verification	 activities	 were	 car-
    applied	 correctly	 and	 to	 detect	 discrepancies	    ried	 out	 to	 check	 for	 non-declared	 taxable	 in-
    between	information	held	in	Tax	Agency	data-           come	 and	 to	 examine	 all	 the	 data	 thoroughly	
    bases	and	the	tax	returns	filed.		                     for	 items	 such	 as	 housing	 deductions,	 income	
                                                           from	business	activities,	etc.
    Hence,	 a	 number	 of	 filters	 were	 applied	 to	
    check	tax	returns	for	possible	errors	and	to	en-       Overall	settlements	resulting	from	the	2007	In-
    sure	 that	 interpretation	 criteria	 had	 been	 ap-   come	 Tax	 verification	 campaign	 are	 shown	 in	
    plied	correctly,	detecting	discrepancies	between	      the	following	table:	


                                         Number         % change                                  % change
                                   of tax returns    year-on-year            Amount            year-on-year
         TOTAL                            567,819                0.5             608.0                      7.8

        Amount in € million

    In	2009	work	started	on	analysing	2008	income	         payers	 and	 all	 other	 parties	 liable	 for	 tax	 pay-
    tax	returns;	this	will	continue	into	2010	and	the	     ments	 resulted	 in	 settlements	 amounting	 to	
    results	will	be	reported	in	the	2010	Tax	Agency	       e273.303	million	and	e1,156.636	million,	re-
    report.	                                               spectively.	 These	 figures	 include	 the	 results	 of	
                                                           control	activities	which	resulted	in	the	reduction	
    Corporation Tax
                                                           of	rebates	and	negative	taxable	bases.
    In	2009,	the	extensive	control	activities	carried	
    out	for	Corporation	Tax	and	VAT	for	Large	Tax-




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        Verification	of	periodic	returns	

    Automated	 checks	 are	 performed	 on	 compli-                    control	of	the	presentation	of	Form	202	for	
    ance	 with	 tax	 obligations	 for	 the	 registered	               advance	payments	of	Corporate	Tax	(when	
    business	 persons,	 professionals	 and	 withhold-                 the	payment	is	made	with	reference	to	the	
    ers;	 whenever	 any	 failure	 to	 comply	 with	 ob-               total	payment	for	the	last	quarter,	reduced	
    ligations	is	detected,	a	notice	letter	or	require-                by	 withholdings,	 tax	 credits	 and	 payments	
    ment	to	make	payment	is	sent	to	the	taxpayer.                     on	account);	and,	
                                                   	
    The	actions	involved	depend	on	the	type	of	tax:	                  quarterly	 control	 of	 periodic	 self-assess-
                                                                      ments	such	as	the	filing	of	form	110	(with-
        Checks	 on	 taxpayers	 under	 the	 objective	
                                                                      holdings);	 form	 130	 (advance	 payments	 in	  	
        income	 tax	 estimation	 regime	 (third	 and	
                                                                      direct	 estimation);	 and	 form	 300	 (quarterly	
        fourth	 quarters	 of	 2008	 and	 first	 and	 sec-
                                                                      VAT)	 for	 the	 third	 and	 fourth	 quarters	 of	
        ond	quarters	of	2009);
                                                                      2008	 and	 the	 first	 and	 second	 quarters	 of	
                                                                      2009).

        Register	of	Monthly	VAT	Refunds

    The	 Register	 of	 Exporters	 and	 other	 Economic	           Monthly	Rebates)	which	recorded	8,814	settle-
    Agents	has	been	replaced	by	REDEME	(the	Reg-                  ments	amounting	to	e447.7	million	in	2009.	
    istro	 de	 Devoluciones	 Mensuales	 -	 Register	 of	

                                                                REGISTER OF MONTHLY REFUNDS,
                                                                         NUMBER OF CASES 2009
                                                          Registering applications         De-registering applications
     Agreed                                                                   12,200                                2,556
     Denied                                                                     3,962                                 915
     Abandoned                                                                    680                                  37
     Other* (being processed and other items)                                   1,108                                 399
     TOTAL                                                                    17,950                                3,907
    * In addition to cases being processed, this includes those which have been cancelled, those which ended as a result of
    the ending of the Register of Exporters and other Economic Agents and those which have expired.


        Activities	with	taxpayers	taxed	under	the	special	small	business	regime	

    Actions	to	correct	the	tax	positions	of	taxpayers	            result	 in	 the	 issue	 of	 audit	 reports	 and	 provi-
    taxed	 under	 the	 special	 small	 business	 regime	          sional	settlements:




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                                                                       Number                 Amount
        Provisional settlements issued                                     6,488                    1.9
        Audit reports                                                    35,136                    44.9
        TOTALS                                                           41,624                    46.8

    Amounts in € million



    	     	      	      1.1.b)	INTRASTAT	Tax	Returns

    In	2009,	Provincial	Intrastat	Offices	focused	on	         Furthermore,	8,077	notices	were	issued	for	er-
    verifying	 compliance	 with	 Intrastat	 statistical	      rors	in	average	price	checking	communications	
    obligations;	this	resulted	in	the	issue	of	33,269	        and	returns,	thus	speeding	up	the	correction	of	
    notices	for	failure	to	comply	with	import	decla-          errors	 and	 discrepancies	 among	 intra-commu-
    ration	requirements	and	22,171	notices	for	fail-          nity	operators.
    ure	to	comply	with	export	declaration	require-
    ments,	of	these,	56%	of	the	import	cases	have	
    been	resolved	as	have	over	55%	of	the	export	
    cases.


    	     	      	      1.1.c)	Intervention	and	management	activities	for	Excise	Duties	

    Excise	 Duty	 management	 and	 intervention	 ac-          and	rebates	depending	on	the	destination	and	
    tivities	 involve	 both	 prior	 checks	 and	 simulta-     have	non-monetary	taxable	bases.	
    neous	 checks	 at	 the	 time	 taxable	 events	 take	
                                                              Intervention	activity	in	2008	and	2009	is	shown	
    place,	as	these	give	rise,	in	addition	to	high	duty	
                                                              in	the	following	table:
    rates,	 to	 cases	 of	 tax	 exemptions,	 non-liability	



                                                                         INTERVENTION ACTIVITY
                                                                                                 % Change
                                                                       2008          2009
                                                                                                     09/08
        Proceedings                                                  10,606         10,595            -0.1%
        Audit reports produced                                           94            120           27.7%
        Other actions                                               165,639        155,369                -6%
        TOTAL                                                       176,339        166,084           -5.8%




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    	     	     1.2	 SELECTIVE	CHECKS


    In	2009,	the	guidelines	laid	down	in	the	Fraud	           ly	 of	 a	 fiduciary	 nature,	 to	 disguise	 income	 or	
    Prevention	 Plan	 continued	 to	 be	 applied	 with	       wealth	using	territories	operating	outside	inter-
    more	resources	being	dedicated	and	new	units	             national	transparency	standards.		
    being	 created	 to	 fight	 the	 most	 complex	 and	
                                                              In	 addition	 to	 the	 cases	 completed	 by	 the	 Tax	
    socially	 objectionable	 forms	 of	 tax	 fraud,	 pro-
                                                              Agency	through	administrative	channels,	many	
    viding	support	for	Courts	and	Tribunals	and	the	
                                                              of	the	investigations	revealed	the	possibility	of	
    Authorities	in	investigating,	taking	legal	action	
                                                              a	tax	offence	having	been	committed.	In	such	
    against	and	generally	coming	down	on	criminal	
                                                              cases,	the	case	was	sent	to	the	state	prosecutor.
    offences	against	the	Treasury.
    Furthermore,	 action	 continued	 to	 be	 taken	 to	
    impede	the	use	of	opaque	structures,	normal-



    	     	     	    1.2.a)	General	selective	checks

    The	 aim	 of	 these	 checks	 is	 to	 select	 taxpayers	   in	 quality	 through	 strengthening	 the	 depth	 of	
    who	 are	 considered	 represent	 a	 higher	 risk	 of	     audit	activity.	
    evading	 their	 tax	 obligations	 based	 on	 objec-
                                                              The	 results	 obtained	 for	 domestic	 taxes,	 cus-
    tive	criteria.	Since	the	launch	of	the	Tax	Fraud	
                                                              toms	duties	and	taxes	related	to	foreign	trade	
    Prevention	 Plan,	 these	 actions	 have	 improved	
                                                              for	2008	were:


                                                                                                             %
                                                                    2008            2009       Change 2009/2008

        Number of taxpayers audited                               25,046          25,926                       3.5
        Number of audit reports                                   56,758          61,137                       7.7
        Settled debt*                                           3,719.76           4,518                      21.4

    * Amounts in € million



           Since the Fraud Prevention Plan was implemented in 2005
           until 2009, the average debt settled by each taxpayer audited
           increased from e116,712.5 to e174,245.




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    	   	       	   1.2.b)	Specific	investigation	activities.	Main	lines	of	investigation

    Due	to	the	importance	of	these	sectors	in	the	           property	sales	and	subcontracting	to	the	acqui-
    planning	 of	 inspection	 tasks	 and	 objectives,	       sition,	ownership	and	sale	of	property	involving	
    special	mention	should	be	made	of	the	activities	        non-residents,	etc.	
    carried	 out	 in	 the	 area	 of	 organised	 fraud	
                                                             In	2009,	6,959	taxpayers	in	the	sector	were	au-
    and	 false	 invoices	 and	 in	 the	 real	 estate	 sec-
                                                             dited,	10.2%	fewer	than	in	2008.	In	addition,	
    tor.	The	activities	started	in	2008	to	investigate	
                                                             99,912	actions	were	carried	out	in	the	real	es-
    activities	 involving	 transactions	 where	 large	
                                                             tate	sector,	7%	fewer	than	in	the	previous	year,	
    amounts	of	money	are	paid	in	cash,	particularly	
                                                             although	 the	 debts	 revealed	 (	 e1,458	 million)	
    when	 these	 involve	 high	 denomination	 bank	
                                                             increased	by	10.9%	compared	to	the	previous	
    notes,	continued	in	2009.
                                                             year.	 In	 short,	 fruit	 of	 better	 information	 and	
    Real estate sector                                       planning,	fewer	actions	were	carried	out,	but	a	
                                                             larger	amount	was	settled.
    These	 investigations	 cover	 all	 activities	 relat-
    ed	 to	 the	 sector,	 from	 property	 development,	




                                                       Verification on the real estate sector
                                                         NUMBER OF TAXPAYERS AUDITED

    9,000                                                           8,501
                                                             31%             -8.9% 7,747
    8,000                                                                                     -10.2%
                                                                                                       6,959
    7,000                                            6,516
    6,000                                   86%
    5,000
    4,000                   48%    3,498
    3,000           2,366
    2,000
    1,000
            0
                    2004           2005              2006           2007              2008             2009
    Number of taxpayers audited (mainly companies)




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                                                    Verification on the real estate sector
                                                                           SETTLED DEBT

    1,600
                                                                                        10.9% 1,458
    1,400                                                                7.5%   1,315
                                                                1,223
    1,200
                                                          65%
    1,000
      800                                         741
                                          34%
      600                         552
                            48%
      400             373
      200
          0
                     2004         2005           2006            2007            2008           2009
    Net debt (€ million)




         Checks and investigation activities carried out in the real estate
         sector resulted in debts totalling e1,458.427 million being
         settled, 10.9% up on 2008.



    VAT fraud schemes                                     taking	 into	 account	 how	 quickly	 perpetrators	
                                                          disappear	once	the	fraud	has	taken	place.
    Through	 these	 schemes,	 the	 Tax	 Agency	 aims	
    to	 reduce	 the	 risks	 from	 intra-community	 op-    In	2009,	35,205	actions	were	taken,	an	increase	
    erations	and	to	increase	the	early	detection	of	      of	16%	over	2008.
    fraud,	thus	avoiding	the	huge	damage	that	this	
    type	of	fraud	causes	to	the	Treasury,	particularly	




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    Access control to the Register of Intra-com-              In	2009,	13,428	preventative	access	checks	on	
    munity Operators (RIO)                                    the	RIO	and	REDEME	were	carried	out,	27%	up	
                                                              on	2008,	involving	10,566	actions.	The	special	
    In	 the	 fight	 against	 fraud,	 it	 is	 essential	 to	
                                                              attention	paid	to	debugging	the	ROI	is	reflected	
    detect	 fraud	 as	 early	 as	 possible;	 in	 order	 to	
                                                              in	 the	 number	 of	 operators	 registered,	 as	 can	
    achieve	 this,	 preventative	 actions	 need	 to	 be	
                                                              be	seen	from	the	following	table.
    taken,	including	access	to	the	Register	of	Intra-
    community	Operators	(RIO)	and	the	Register	of	
    Monthly	Returns	(REDEME).	


                                   NUMBER OF OPERATORS REGISTERED IN THE RIO

                                JANUARY 2005                       DECEMBER 2009
                                     421,181                            275,608




    Other relevant specific actions                              Co-operation	 between	 the	 various	 bodies	
                                                                 in	the	Agency	responsible	for	control,	with	
       Investigation	 of	 transactions	 where	 signifi-
                                                                 the	 support	 of	 the	 Customs	 Surveillance	
       cant	use	of	large	amounts	of	cash	together	
                                                                 and	other	administrative	bodies	in	the	fight	
       with	 high	 denomination	 bank	 notes	 has	
                                                                 against	the	most	serious	and	complex	forms	
       been	detected,	in	order	to	discover	both	the	
                                                                 of	fraud	(fiduciary	structures).	
       source	 and	 destination	 of	 such	 funds,	 and	
       to	 ensure	 that	 the	 taxation	 of	 the	 transac-        Actions	to	detect	and	pursue	issuers	and	re-
       tions	in	which	they	are	used	as	the	means	of	             ceivers	 of	 fake	 invoices:	 In	 this	 field	 action	
       payment	is	correct.	In	2009,	these	investiga-             has	 been	 taken	 in	 relation	 to	 International	
       tion	 activities	 resulted	 in	 settlements	 total-       Taxation,	 particularly	 in	 relation	 to	 transfer	
       ling	 e742	 million;	 of	 this	 amount,	 late	 tax	       prices,	and	new	forms	of	control	have	been	
       returns	accounted	for	e346.5	million,	debt	               established	for	self-employed	persons,	eco-
       identified	 for	 e281.8	 million	 and	 e113.7	            nomic	 activities	 in	 general	 and	 the	 taxable	
       million	 corresponded	 to	 reported	 criminal	            earnings	declared	by	taxpayers.
       offences.	




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    	     	     	    1.2.c)	Tax	criminal	offences

    The	 investigation	 work	 carried	 out	 by	 the	 Tax	     The	effective	 amounts	involved	 in	Tax	criminal	
    Agency	 sometimes	 reveals	 activities	 or	 facts	        offences	 (not	 including	 accounting	 offences,	
    which	indicate	the	existence	of	tax	fraud	which	          conspiracy	 and	 other	 offences)	 amounted	 to	
    is	reported	to	the	Tax	Authorities	so	that	legal	         e784	 million,	 of	 which	 VAT	 fraud	 accounted	
    bodies	can	be	involved	and	specific	actions	can	          for	e253.8	million.	This	is	56.7%	up	on	2008.
    be	authorised.
                                                              The	results	were	as	follows:
    In	2009,	738	tax	offence	cases	were	reported,	
    of	which	364	related	to	VAT	fraud.	

                                                                     2008            2009            % Increase
        Number of audit reports                                        679             738                 8.7%
        Amount of tax evaded*                                      500.28           783.92                56.7%
    * Amounts in € million




    	     	     1.3	CUSTOMS	SURVEILLANCE

    Customs	Surveillance	is	responsible	for	the	pre-             invoices	 and	 others,	 and	 the	 fight	 against	
    vention	 and	 reduce	 of	 illegal	 traffic	 in	 goods	       activities	 which	 breach	 industrial	 and	 intel-
    which	are	subject	to	restrictions	or	prohibitions	           lectual	property	rights.	
    under	 national	 law,	 community	 directives	 and	
                                                                 Fraud prevention and border protection
    international	conventions,	and	investigation	of	
                                                                 activities	 include	 those	 at	 customs	 posts	
    money	 laundering,	 tax	 fraud	 and	 the	 under-
                                                                 to	detect	smuggling	and	other	fraud;	aerial	
    ground	economy.	To	this	end,	Customs	Surveil-
                                                                 and	 naval	 surveillance	 and	 other	 domestic	
    lance	 carries	 out	 both	 prevention	 and	 control	
                                                                 activities	 to	 prevent	 smuggling	 and	 other	
    activities:	
                                                                 fraudulent	 activities,	 and	 to	 stop	 these	 re-
         Control activities	are	aimed	at	the	investi-            appearing	 where	 they	 have	 been	 eradicat-
         gation	of	money	laundering,	with	particular	            ed;	and	border	activities	to	stop	dangerous	
         focus	 on	 dismantling	 the	 financial	 and	 lo-        goods	 from	 entering	 national	 territory	 and	
         gistical	 networks	 of	 drug	 traffickers,	 com-        to	 ensure	 the	 integrity	 of	 the	 supply	 chain	
         bating	smuggled	tobacco,	drugs	and	other	               through	physical	checks	and	the	use	of	non-
         products,	whether	through	customs	premis-               intrusive	technology.
         es	or	by	sea	routes;	co-operation	in	the	fight	
         against	 tax	 fraud,	 both	 in	 relation	 to	 cus-
         toms	duties	and	organised	VAT	fraud,	fake	




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    Some of the results of these actions includ-                   Money	laundering	offences	with	a	value	of	
    ed:                                                            e370.3	million	were	reported	in	2009	and	
                                                                   5,293	legal	actions	were	undertaken.	
          The	total	value	of	goods	seized,	discovered	
          and	confiscated	by	Customs	Surveillance	in	              7,402	 actions	 were	 taken	 relating	 to	 other	
          2009	came	to	e2,741.8	million,	with	4,473	               financial	 offences,	 with	 a	 value	 of	 e444.6	
          reports	being	issued.                                    million.	
          In	 the	 fight	 against	 drug	 trafficking,	 137	        With	respect	to	activity	in	the	area	of	intel-
          tonnes	 of	 hashish	 and	 16.7	 tonnes	 of	 co-          lectual	 and	 industrial	 property	 rights,	 3.9	
          caine	were	seized.                                       million	 units	 were	 intercepted	 (not	 includ-
                                                                   ing	fake	cigarettes)	with	a	value	of	e128.5	
          Actions	against	smuggled	tobacco	resulted	
                                                                   million	in	a	total	of	2,398	actions,	of	which	
          in	the	seizure	of	12.3	million	packets	of	cig-
                                                                   1,818	concluded	in	criminal	charges	for	al-
          arettes,	whilst	searches	uncovered	457,660	
                                                                   leged	criminal	offences.
          packets.	




    	     	       1.4	TAX	COLLECTION	MANAGEMENT

    The	 Tax	 Agency	 is	 responsible	 for	 the	 collec-        The	main	results	of	this	collection	management	
    tion	of	debts	and	for	tax	sanctions	which	have	             were	as	follows:
    not	been	paid	voluntarily,	together	with	public	
    resources	 from	 other	 bodies	 which	 have	 been	
    entrusted	to	it	by	Law	or	through	Agreements.

                                                    GENERAL MANAGEMENT SUMMARY 2009.
                                                                      NATIONAL TOTAL

        Issuing                   Outstanding at          Charged            Total       Total          Pending
        bodies                        01/01/2009       during 2009      to manage     managed       management
                                                                                                     at 31/12/09
        Tax Agency Debts                10,242.4              8,918.2     19,160.6      5,581.5          13,579.1
        Debts with institutions          1,665.7              2,305.3      3,971.0      1,843.2           2,127.9
        Total                           11,908.1          11,223.5        23,131.6      7,424.7          15,707.0
    Amounts in € million




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    2.-	QUALITY	OF	TAXPAYER	SERVIcES
    	     	      2.1	TAXPAYER	INFORMATION
    The	 communication	 channels	 through	 which	              are	used	to	carry	out	taxpayer	information	cam-
    the	 Tax	 Agency	 provides	 information	 to	 the	          paigns	 particularly	 with	 respect	 to	 the	 annual	
    public	include:	the	Internet	(www.agenciatribu-            Personal	Income	Tax	campaign	and	to	raise	so-
    taria.es),	telephone,	written	information	(post-           cial	awareness	in	fighting	tax	criminal	offences.
    ers,	leaflets,	manuals,	etc.)	and	in	person	in	its	
                                                               A	few	representative	figures	regarding	taxpayer	
    network	of	offices.	Furthermore,	leading	com-
                                                               information	services	are	shown	below:
    munication	 media	 (press,	 radio	 and	 television)	



                                               NON-PERSONALISED WRITTEN INFORMATION
                                                                                                      % Change
                                                                          2008           2009
                                                                                                      2009/2008
        Informative letters                                       49,077,114       50,467,442                 2.8
        Practical manuals                                            382,500          338,500               -11.5
        Informative publications                                  17,048,000           60,500 *             -99.6
    Number of copies sent
    *All information pamphlets have been made available on the Internet



    All	 the	 pamphlets	 and	 the	 main	 informative	          Improvements	to	ensure	rapid	attention	to	tel-
    publications	are	all	published	on	the	Tax	Agency	          ephone	calls	have	resulted	in	increased	demand	
    website.                                                   for	telephone	information.


                                                            GENERAL TELEPHONE INFORMATION
                                                                                                      % Change
                                                                          2008           2009
                                                                                                      2009/2008
        Calls received (1)                                         5,512,585        5,829,461                 5.7
        Calls answered (2)                                         5,013,807        5,405,365                 7.8
        Coverage (2)/(1)                                                  91%          92.7%                  1.9
        Attempts (1)/(2)                                                  1.09            1.07               -1.9




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    ”INFORMA”	is	a	database	of	frequently	asked	             (www.agenciatributaria.es).	 Usage	 of	 the	
    questions	 and	 answers	 on	 tax	 matters	 which	        programme	is	shown	in	the	following	table:
    can	be	consulted	online	

                                                                         “INFORMA” PROGRAMME

                                                                                                    % Change
                                                                      2008             2009
                                                                                                    2009/2008
        Queries using the corporate application                  5,087,171        5,282,877                 3.8



    	     2.2	ASSISTANCE	OF	VOLUNTARY	COMPLIANCE	WITH	TAX	LIABILITIES
    	     	     2.2.A)	Sending	of	pre-populated	PIT	return


    Assistance	 services	 aim	 to	 help	 taxpayers	 vol-     Likewise,	the	Tax	Agency	also	provides	taxpay-
    untarily	comply	with	their	tax	obligations.	The	         ers	with	their	tax	details	to	use	in	preparing	their	
    Tax	Agency	provides	IT	programs	which	taxpay-            income	tax	returns	and	sends,	where	appropri-
    ers	 can	 use	 to	 draw	 up	 their	 own	 tax	 returns	   ate,	pre-populated	tax	returns	to	the	taxpayer's	
    and	direct	help	is	also	available	to	prepare	tax	        home,	if	requested.	
    returns	 in	 the	 Tax	Agency's	offices	and	in	col-
                                                             The	 pre-populated	 PIT	 return	 can	 be	 modified	
    laborating	institutions.
                                                             and	confirmed	using	a	number	of	different	chan-
                                                             nels,	such	as	telephone,	SMS,	internet,	etc).




           In 2009, a total of 20,654,657 pre-populated tax return and
           sets of tax information were sent to taxpayers to assist
           them in completing their Personal Income Tax returns.




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    The	2009	figures	make	it	clear	that	both	of	these	services	have	become	fully	established,	as	shown	
    in	the	accompanying	chart:

        25,000,000
                                                                                20,654,657
                                     19,256,662
        20,000,000
                                       6,516,382                                 6,780,561
        15,000,000

        10,000,000
                                      12,740,280                                 13,874,096
          5,000,000

                    0
                                          2008                                      2009

                                     Pre-populated tax returns             Tax Information


    The	 following	 chart	 displays	 information	 on	 the	 service	 for	 sending	 tax	 information	 and	 pre-
    populated	tax	returns:

      SENDING OF INCOME TAX INFORMATION AND PRE-POPULATED TAX RETURN
    25,000,000
                                                                                                   20,654,657

    20,000,000                                                                          19,256,662

                                                                                 16,627,225

    15,000,000                                                         15,083,091


                                                              11,801,018
    10,000,000
                                                        7,370,575

     5,000,000                                               5,422,459
                              1,133,230             2,601,416
                  335,946                    1,603,758
              0              640,900
                   1998   1999 2000       2001   2002    2003   2004     2005    2006      2007   2008   2009




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    	     	    	    2.2.b)	Computer	help	programmes

    Tax	returns	for	the	main	taxes	can	now	be	filed	            on	paper	in	PDF	(Portable	Data	File)	format	and	
    with	the	help	of	IT	programs.	These	are	used	to	            in	electronic	format	or	by	Internet,	as	shown	in	
    create	 most	 of	 the	 tax	 returns	 received,	 both	       the	table	below.



                                           PERCENTAGE OF TAX RETURNS ENTERED
                          INTO THE DATABASE PREPARED USING THE HELP PROGRAMS

        TAX RETURN                                                                                       2009
        Personal Income Tax*                                                                            99,0%
        Value Added Tax                                                                                 90,7%
        Corporation tax                                                                                 99,7%
    * Includes all the help programmes and pre-populated tax returns




    	     	    	    2.2.c)	Appointment	service	for	preparation	of	tax	returns

    In	 2009,	 3,461,137	 appointments	 were	 ar-               turns	sent	in	comparison	to	earlier	years,	mean-
    ranged	 for	 all	 help	 programmes	 and	 notifica-          ing	 that	 taxpayers	 do	 not	 have	 to	 attend	 Tax	
    tions,	 slightly	 down	 on	 previous	 years	 due	 to	       Agency	offices	in	person.
    growth	in	the	number	of	pre-populated	tax	re-



    	     	    	    2.2.d)	Telephone	assistance	services

    To	help	taxpayers	comply	voluntarily	with	their	            The	following	table	shows	the	most	significant	
    tax	obligations,	the	Tax	Agency	has	a	Call	Cen-             information	regarding	the	activity	of	these	tel-
    tre	and	an	automatic	voice	recognition	service	             ephone	assistance	services	in	2009:
    operating	24	hours	a	day.	




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                                                                TELEPHONE HELPLINE CENTRE (CAT)
                                                                                                              % Change
                                                                               2008*           2009*
                                                                                                              2009/2008
     Management of pre-populated tax returns (1)                           1.945.735       1.890.715                -2,8
     Management of maternity credit                                          281.179         249.183               -11,4
     Management of single advance payment of credits for
     maternity or adoption (CUNA)                                            172.339         160.581                -6,8
     Change of address                                                       226.609         271.313               19,7
     Collection (2)                                                          131.717         162.843               23,6
     Calls from non-residents requesting information                           14.438         15.596                8,0
     Transfers from the VRU (Information on refunds,                         115.657         155.657               34,6
     request for certificates…)
     Outgoing calls                                                          196.340         157.655               -19,7
    *Number of calls answered.
    (1) Includes the number of calls answered by the Taxpayer Call Centre and the Telephone Helpline Centre
    (OTAC and CAT, respectively, after their initials in Spanish).
    (2) The number of calls answered by CAT includes those related to: Recording or requests for deferral,
    Payment in instalments and refunds, as well as subscriptions to Tax Agency services.


    The	main	services	requested	from	the	Voice	Recognition	Unit	(VRU)	are	as	follows:	

                                                                 VOICE RECOGNITION UNITS (VRU)
                                                                             (TEL: 901 12 12 24)

                                                                                                              % change
     Voice recognition units                                                     2008           2009          2009/2008
     Requests for identification labels                                        70,658         43,231              -38.8
     Automatic information service                                         1,538,511       1,561,710                1.5
     for Income Tax/VAT/Corporation Tax
     Requests for pre-populated tax returns/tax information                2,067,953       1,478,820              -28.5
     Requests for income tax certificates                                    134,947         131,557                -2.5
     Requests for appointments                                             1,386,119       1,027,191              -25.9
     TOTAL                                                                 5,198,188       4,242,509              -18.4




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    	    	     	    2.2.e)	Electronic	filing	of	tax	returns

    As	 one	 of	 its	 fraud	 prevention	 tools,	 the	 Tax	    tion	and	authentication	systems	(electronic	sig-
    Agency	 devotes	 a	 great	 deal	 of	 effort	 to	 en-      nature)	established	under	Law	11/2007,	of	22,	
    couraging	 tax	 payers	 to	 file	 their	 tax	 returns	    June	 on	 electronic	 access	 of	 citizens	 to	 public	
    using	 its	 Virtual	 Office	 (from	 1	 January	 2010:	    services.
    the	Electronic	Site)	using	some	of	the	identifica-


         In 2009, 66.3% of all tax returns
         were filed electronically.

    Taxpayers	may	also	appoint	a	proxy	to	file	their	         As	 a	 result	 of	 the	 Tax	 Agency's	 efforts	 to	 in-
    tax	returns	for	them,	or	may	authorise	a	social	          crease	 filing	 of	 tax	 returns	 using	 the	 internet,	
    collaborator	which	has	entered	into	an	Agree-             together	with	its	policy	of	alliances	to	promote	
    ment	 with	 the	 Tax	 Agency	 for	 this	 purpose	         the	Information	Society,	the	number	of	tax	re-
    to	 do	 so	 on	 their	 behalf.	 The	 Tax	 Agency	 has	    turns	filed	electronically	continued	to	increase	
    signed	 a	 total	 of	 3,928	 Agreements	 or	 Mem-         in	 2009,	 as	 can	 be	 seen	 from	 the	 two	 charts	
    bership	 Protocols	 authorising	 collaborating	 in-       below:
    stitutions	to	file	tax	returns	on	behalf	of	third	
    parties.	In	2009,	a	total	of	47	Agreements	and	
    23	Membership	Protocols	were	signed.


                                                     ELECTRONIC FILING OF TAX, RETURNS

        70.0%                                                                                      66.3%
        60.0%                                                                          38%
                                                                          47.9%
        50.0%                                                 36%
        40.0%                                    35.2%
                                        24%
                         28.3%
        30.0%

        20.0%
        10.0%
             0
                          2006                    2007                     2008                      2009
    Percentage of total number of tax returns




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                                                          ON-LINE INCOME TAX RETURNS
    8,000,000

    7,000,000                                                                                6,931,036

    6,000,000                                                                         5,630,896

    5,000,000                                                                  4,476,786

    4,000,000
                                                                                 3,775,468
    3,000,000
                                                                       2,982,894
    2,000,000                                                   2,319,764
                                    1,151,313
                                                    1,721,538
    1,000,000
                  21,559 115,244      497,789
             0
                  1999    2000     2001   2002     2003    2004     2005    2006     2007     2008    2009


    	   	     	    2.2.f)	Advance	payment	of	credits	for	maternity	and	adoption	

    Law	 35/2007	 of	 15	 November,	 establishes	 a	      ers	can	request	the	single	payment	in	advance	
    Personal	 Income	 Tax	 credit	 for	 maternity	 and	   of	 e2,500	 for	 each	 child	 born	 or	 adopted	 in	
    adoption.	In	order	to	apply	this	credit,	taxpay-      Spanish	territory	from	1	July	2007.




        454,400 families received the single advance payment of e2,500
        for the birth or adoption of a child in 2009, which represents a
        total of e1,133.2 million.




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    	     	    	   2.2.g)	Streamlining	customs	clearance

    The	 efficiency	 of	 a	 modern	 Customs	 service	        Furthermore,	 as	 a	 result	 of	 the	 Tax	 Agency's	
    is	 determined	 by	 a	 combination	 of	 two	 fac-        control	activities,	the	number	of	Customs	dec-
    tors:	Responsive	processing	and	security.	These	         larations	 checked	 (including	 those	 involving	
    are	 the	 guiding	 principles	 followed	 by	 the	 Tax	   laboratory	analysis),	have	increased	to	meet	the	
    Agency	in	its	Customs	clearance	work.	                   safety	and	consumer	protection	challenges	and	
                                                             obligations	 of	 European	 Union	 Customs	 au-
    Electronic	filing	of	customs	declarations	ensures	       thorities,	in	which	Spain	plays	an	active	role.
    that	trade	is	not	slowed	down	or	subject	to	un-
    due	delays	as	a	result	of	office	hours.	The	system	      Hence,	 the	 Tax	 Agency's	 strategy	 continues	
    is	designed	to	work	24	hours	a	day,	365	days	            to	 be	 one	 of	 reducing	 documentary	 controls	
    a	year.	This	has	resulted	in	a	gradual	decrease	         to	 check	 only	 the	 existence	 of	 the	 certificates	
    in	the	time	taken	to	obtain	customs	clearance,	          or	 authorisations	 issued	 by	 border	 inspection	
    defined	 as	 the	 average	 delay	 to	 merchandise	       authorities,	 other	 than	 Customs,	 which	 have	
    resulting	 from	 Customs	 activity	 and	 measured	       been	 replaced	 by	 electronic	 communications	
    as	the	time	taken	from	receipt	of	the	Customs	           between	administrative	bodies.
    declaration	 until	 the	 goods	 are	 cleared.	 This	
    average	 time	 fell	 from	 63	 minutes	 in	 2008	 to	
    36.49	minutes	in	2009.	




                                          MAIN DOCUMENTS PROCESSED BY CUSTOMS.
                                       STATEMENTSOF TRADE WITH OTHER COUNTRIES:
                                                                                                        2009
        Import statements                                                                         3,567,872
            Electronic                                                                            3,548,622
            Paper                                                                                    19,250
        Export statements                                                                         3,885,609
            Electronic                                                                            3,867,238
            Paper                                                                                    18,371
        Transit documents - entry (number of headings)                                              386,151
             Electronic                                                                             385,253
             Paper                                                                                      898
        Transit documents - exit (number of headings)                                               408,204
             Electronic                                                                             407,549
             Paper                                                                                      655
        Statements of linkage to bonded warehouses                                                  223,553
             Electronic                                                                             223,127
             Paper                                                                                      426


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    	     	     	     2.2.h)	Collection	by	authorised	credit	institutions

    In	 2009,	 three	 new	 credit	 institutions	 were	        The	 breakdown	 of	 collections	 by	 the	 various	
    authorised	 to	 act	 as	 partners	 in	 tax	 collection	   types	of	credit	organisation	is	shown	in	the	fol-
    management.	 At	 31	 December	 2009,	 183	 in-            lowing	table:
    stitutions	were	authorised	to	act	as	partners	in	
    tax	collection.
    e202,782	million	was	collected	by	such	bodies	
    in	2009,	a	decrease	of	10.8%	on	2008.



                                                                              Change        Percentage of total
                                                    2008         2009       2009/2008              tax revenue
        PRIVATE BANKING                         147,906       131,102         -11.36%                   64.65%
        SAVINGS BANKS                             73,627       66,225         -10.05%                   32.66%
        CO-OPERATIVE AND RURAL BANKS               5,892         5,455         -7.42%                    2.69%
              TOTAL                             227,425       202,782         -10.84%                  100.00%
    Amounts in € million




    	     	     	     2.2.i)	Deferrals	and	payments	in	installments

    In	order	to	make	it	easier	for	taxpayers	to	com-          Due	to	the	current	economic	climate,	in	2009	
    ply	with	their	obligations,	they	are	offered	the	         there	 was	 a	 significant	 increase	 in	 both	 the	
    possibility	 of	 deferring	 their	 debt	 payments	 or	    number	 of	 deferments	 requested	 (up	 71.6%)	
    paying	them	in	instalments	in	the	voluntary	or	           and	 the	 amount	 involved	 (an	 increase	 of	
    enforcement	period.                                       57.6%).




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                                               DEFERRALS REQUESTED 2008 AND 2009

        16,000                            15,096           1,200,000
                                                                                                  1,124,958
        14,000
                                  57.6%                    1,000,000
        12,000                                                                            71.6%

                         9,580                               800,000
        10,000
                                                                                655,979
         8,000                                               600,000

         6,000
                                                             400,000
         4,000
                                                             200,000
         2,000

              0                                                      0
                         2008             2009                                   2008               2009
        Amounts requested in € million                     Number of requests




    	    	        	   2.2.j)	Advance	Price	Agreements

    Prior	to	filing	their	tax	return	or	corresponding	     In	2009,	24	prior	agreements	relating	to	related	
    self-assessment,	 taxpayers	 may,	 under	 certain	     party	 operations	 were	 decided	 upon,	 with	 19	
    conditions,	 ask	 the	 Tax	 Agency	 for	 a	 binding	   being	 accepted	 and	 4	 dismissed;	 in	 one	 case,	
    valuation	for	tax	purposes	of	income,	produc-          the	applicant	withdrew.
    tion,	 goods,	 expenditure	 and	 other	 elements	
    related	to	tax	debt.	




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    1.-	PUBLIc	OPINION	ANd	PARTIcIPATION


    As	the	citizens	are	the	recipients	of	the	services	        of	the	Tax	Agency	are	measured	in	a	range	of	
    provided	 by	 the	 Tax	 Agency,	 their	 perceptions	       surveys	 prepared	 by	 public	 sector	 bodies	 not	
    and	 opinions	 about	 how	 the	 Tax	 Agency	 pro-          connected	to	the	Tax	Agency,	such	as	the	Cen-
    vides	such	services	are	 important	for	decision-           tro	de	Investigaciones	Sociológicas	(Sociological	
    making.	The	citizens’	perceptions	and	opinions	            Research	Centre).


    	    	     1.1	PUBLIC	OPINION	AND	TAX	POLICY	(SOCIOLOGICAL	RESEARCH	CENTRE)

    Through	the	Sociological	Research	Centre,	the	             nation-wide.	 The	 Tax	 Agency's	 information	
    Ministry	of	the	Presidency	produces	the	annual	            and	 assistance	 services	 have	 received	 excel-
    demographic	 survey	 "Public	 Opinion	 and	 Tax	           lent	 ratings	 and	 interviewees	 have	 indicated	
    Policy",	 which	 covers	 a	 number	 of	 issues	 re-        a	 high	 level	 of	 satisfaction	 with	 the	 attention	
    lated	 to	 the	 activities	 of	 the	 Tax	 Agency.	 This	   and	 service	 received	 from	 the	 staff	 in	 the	 Tax	
    survey	 is	 prepared	 based	 on	 a	 sample	 of	 two	       Agency's	offices.
    thousand	 five	 hundred	 interviews	 carried	 out	



         In 2009, 81.8% of the survey interviewees reported that they
         were satisfied or very satisfied with the attention and service
         received at the Tax Agency's offices.


    The	following	table	shows	the	results	of	the	sur-
    veys	done	on	Tax	Agency	services	since	2004.


                                                DEGREE OF SATISFACTION WITH TREATMENT
                                                     AND SERVICE IN TAX AGENCY OFFICES
                                                               2004    2005      2006      2007      2008      2009
    Very satisfied/                                            82.8     82.5      84.8      83.5      81.2     81.8
    satisfied
    OK                                                          9.2      8.4       6.7       8.5       9.2       8.8
    Not satisfied/                                              8.0      8.6       8.1       8.0       9.4       9.0
    very dissatisfied
    Do not know/No comment                                      0.0      0.5       0.3       0.0       0.2       0.4




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    The	 public's	 opinion	 of	 the	 attention	 and	 the	    table,	nearly	50%	of	the	people	surveyed	con-
    service	they	have	received	in	Tax	Agency	Offices	        sider	that	the	services	provided	is	continuing	to	
    has	been	very	positive	over	recent	years,	reflect-       improve,	 while	 only	 3.7%	 feel	 that	 they	 have	
    ing	 positive	 opinions	 about	 improvements	 to	        become	worse.
    the	service.	As	can	be	seen	from	the	following	


                           PUBLIC OPINION ON TREATMENT AND SERVICE RECEIVED

                                                            2004    2005     2006      2007     2008     2009
    Has improved                                            51.1    54.8      51.3     49.3     50.2      47.5
    The same                                  33.7 31.6 37.2  40.1  36.0  38.9
                           PUBLIC OPINION ON TREATMENT AND SERVICE RECEIVED
    Is worse                                                  3.3     1.9      2.0       2.4      4.8      3.7
                                                            2004    2005     2006      2007     2008     2009
    Do not know                                              10.9    10.5      9.2       7.8      8.8      9.2
    Has improved                                             51.1    54.8     51.3      49.3     50.2     47.5
    No comment                                                1.0     1.2      0.3       0.3      0.2      0.7
    The same                                                 33.7    31.6     37.2      40.1     36.0     38.9
    Is worse                                                 3.3      1.9      2.0      2.4      4.8       3.7
                       RATINGS AWARDED TO THE TAXPAYER INFORMATION AND
    Do not know
    Of	 those	 questioned,	 68.3%	 considered	 the	 10.9 10.5 9.2  7.8  8.8    9.2
                                                              ASSISTANCE SERVICE
    information	and	assistance	service	provided	by	 1.0
    No comment                                                        1.2      0.3      0.3       0.2      0.7
    the	Tax	Agency	to	be	good.                     2004             2005     2006      2007     2008     2009
    Good                                                    69.3    69.3      70.1     67.2     66.3      68.3
                        RATINGS AWARDED TO THE TAXPAYER INFORMATION AND
    OK                                     24.1 22.8 24.2  25.2 25.1  23.9
                                                      ASSISTANCE SERVICE
    Bad                                                       5.0     6.0      5.0       6.8      8.0      6.3
                                                            2004    2005     2006      2007     2008     2009
    Do not know/No comment                                    1.6     1.9      0.6       0.9      0.6      1.5
    Good                                                     69.3    69.3     70.1      67.2     66.3     68.3
    OK                                                      24.1    22.8      24.2     25.2     25.1      23.9
    Bad                                                      5.0      6.0      5.0      6.8      8.0       6.3
    Do not know/No comment                                   1.6      1.9      0.6      0.9      0.6       1.5




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    	     	     1.2	SURVEY	ON	THE	ELECTRONIC	TAX	RETURN	FILING	IN	THE	2008	PERSONAL	INCOME	TAX	CAMPAIGN


    The	Tax	Agency	has	used	its	website	to	survey	          line	tax	return	filing	system	during	in	the	2008	
    the	 opinions	 of	 the	 people	 who	 have	 used	 its	   Personal	 Income	 Tax	 campaign	 (carried	 out	 in	
    electronic	Income	Tax	filing	service.	The	results	      2009)	are	shown	in	the	following	table:
    regarding	the	level	of	satisfaction	with	the	on-




                                   LEVEL OF SATISFACTION WITH THE ON-LINE INCOME
                                                       TAX RETURN FILING SYSTEM

                                                                                     Income Tax 2008 %
        Satisfied or Very Satisfied                                                                    56,79
        Not satisfied or Very dissatisfied                                                             16,04
        Do not know/No comment                                                                         27,16




    Considering	solely	the	group	surveyed	who	ex-           Once	again,	the	five	services	users	consider	the	
    pressed	an	opinion	as	to	the	level	of	satisfaction	     most	 useful	 are:	 filing	 of	 tax	 returns;	 consult-
    with	electronic	filing	of	tax	returns,	the	percent-     ing	 the	 status	 of	 rebates;	 communication	 of	
    age	of	users	who	are	satisfied	or	very	satisfied	       available	 income	 tax	 data;	 requesting,	 rectify-
    is	77.96%.                                              ing	 and	 confirming	 pre-populated	 income	 tax	
                                                            returns	returns;	and	the	download	of	help	pro-
                                                            grammes.




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    2.-	SUGGESTIONS	ANd	cOMPLAINTS
    	      	      COUNCIL	FOR	THE	PROTECTION	OF	TAXPAYERS’	RIGHTS.	SUGGESTIONS	AND
    	      	      COMPLAINTS	REGARDING	THE	TAX	AGENCY.

    The	Council	for	the	Defence	of	the	Taxpayer	is	            As	such,	it	acts	as	a	guarantor	of	the	rights	of	
    an	 advisory	 body	 to	 the	 Secretary	 of	 State	 for	    taxpayers	in	their	tax	affairs	for	all	sectors	of	so-
    the	Treasury	and	Budgets,	the	mission	of	which	            ciety	on	all	tax	issues,	thus	promoting	increased	
    is	 to	 protect	 taxpayers'	 rights;	 to	 deal	 with	      proximity	between	the	Administration	and	the	
    complaints	made	about	the	application	of	the	              public.
    tax	system	 by	 state	bodies;	and	to	make	such	
                                                               In	2009,	7,419	complaints	about	the	Tax	Agen-
    suggestions	 and	 proposals	 as	 are	 deemed	 ap-
                                                               cy	were	filed	with	the	Council	for	the	Defence	
    propriate.	The	Council's	bylaws	contain	specific	
                                                               of	the	Taxpayer.
    regulations	 delimiting	 its	 remit,	 composition	
    and	operations.




                         COMPLAINTS AND SUGGESTIONS (COMPARISON 2008 - 2009)
                                                  TOTAL 2008                TOTAL 2009
        BREAKDOWN BY                                           %                         %         Change %
        AREA                                    Total     of Total        Total     of Total       2008-2009
        Information and assistance              5,227         56.75       4,290       57.82            -17.93
        Length of time for processing
        and implementing resolutions            1,145         12.43       1,063       14.33             -7.16
        Application of regulations                101          1.09          66         0.89           -34.65
        Management procedures                   1,503         16.32       1,204       16.23            -19.89
        Audit procedures                           40          0.44          33         0.44           -17.50
        Tax collection procedures                 511          5.55        521          7.02             1.96
        Other issues                              683          7.42        242          3.36           -64.57

          TOTAL                                 9,210          100        7,419          100         -19.45




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    3.-	THE	TAX	AGENcY’S	SOcIAL	RESPONSIBILITY
    	     	     3.1	FISCAL	EDUCATION	PROGRAMME

    Fiscal	 education	 programme	 is	 particularly	         The	programme	has	now	been	running	for	six	
    aimed	at	children	and	adolescents	throughout	           academic	years,	combining	traditional	activities,	
    the	 whole	 of	 the	 country,	 and	 is	 an	 integral	   such	 as	 open	 days	 and	 school	 visits	 involving	
    part	of	the	Tax	Fraud	Prevention	Plan.	Through	         volunteer	teams	of	teachers	and	Tax	Agency	of-
    this	initiative,	the	Tax	Agency	aims	to	raise	the	      fice	 staff,	 with	 new	 activities	 such	 as	 training	
    awareness	 of	 future	 taxpayers	 concerning	 the	      courses	 and	 a	 range	 of	 activities	 with	 primary	
    importance	 of	 taxation	 responsibilities	 as	 part	   and	 secondary	 education	 teachers,	 and	 also	
    of	the	foundations	on	which	a	democratic	soci-          giving	courses	in	teacher	training	colleges	and	
    ety	is	based,	and	that	complying	with	tax	obli-         university	faculties.
    gations	is	a	civic	duty.




                                             COMPREHENSIVE SUMMARY OF ACTIVITIES

        Last 3 years                           Open                 Visits to         TOTAL              TOTAL
                                               Days                 Schools        STUDENTS           TEACHERS
        ACADEMIC YEAR 2006/2007                  765                     631           41,010              2,792
        ACADEMIC YEAR 2007/2008                  851                    855            47,580              3,172
        ACADEMIC YEAR 2008/2009                  612                    577            35,670              2,378
         TOTAL 2002 TO 2009                    3,939                  2,916           202,259             15,462




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    	     	    3.2	CUSTOMS	SECURITY

    In	 order	 to	 provide	 greater	 consumer	 protec-     In	order	to	achieve	its	objectives,	the	Customs	
    tion,	in	addition	to	traditional	Customs	activities	   service	applies	a	rigourous	system	of	risk	anal-
    aimed	 at	 achieving	 fiscal	 objectives,	 European	   ysis,	 with	 a	 new	 non-fiscal	 focus,	 and	 has	 in-
    Customs	 regulations	 require	 Customs	 services	      creased	its	co-operation	with	operators	to	en-
    to	play	an	active	role	in	ensuring	the	security	of	    sure	safe	logistics	chains;	in	other	words,	traffic	
    the	international	logistics	chain.	                    of	merchandise	through	safe	logistics	channels,	
                                                           in	which	all	participants	can	guarantee	security.
    Hence,	the	Spanish	Customs	service,	in	collab-
    oration	 with	 other	 agencies	 (belonging	 to	 the	   These	new	security	control	requirements	do	not	
    Ministry	 of	 Health	 and	 Consumer	 Affairs,	 the	    imply	 any	 reversal	 in	 the	 need	 to	 ensure	 swift	
    Ministry	of	Industry,	Tourism	and	Trade	and	the	       clearance	procedures.	To	this	end	the	risk	analysis	
    Ministry	 of	 Home	 Affairs),	 makes	 substantial	     tools	and	the	introduction	of	authorised	econom-
    efforts	to	prevent	smuggling,	and	the	entry	of	        ic	risk	operators	will	allow	Customs	resources	to	
    legally	traded	goods,	products	that	could	affect	      focus	on	the	control	of	those	commercial	opera-
    the	 health	 of	 consumers	 and	 users,	 or	 could	    tions	that	entail	the	greatest	security	risks.
    pose	a	safety	hazard.
                                                           The	 table	 below	 summarises	 the	 work	 carried	
                                                           out	in	2009:




                                                                    REASON FOR VERIFICATION

                                                                          Documentary              Physical
        Cultural assets                                                              2,113              255
        Dual-use defence equipment                                                   6,838              468
        Validations                                                                  9,224              552
        Prohibitions and embargoes                                                   7,213            2,469
        Drug precursors                                                                450                 –
        Health measures/Industrial quality                                        348,402           11,543




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    	   	      3.3	CONTROL	OF	PROTECTED	SPECIES


    The	Customs	authorities	have	traditionally	been	           ments	(in	Spain,	the	Ministry	of	Industry,	Tour-
    responsible	for	controlling	international	trade	in	        ism	 and	 Trade),	 verifying	 the	 identity	 of	 the	
    endangered	animals	and	their	by-products.	The	             species	covered	in	the	documents	and,	on	the	
    Convention	 on	 International	 Trade	 in	 Endan-           other	hand,	it	employs	risk	analysis	techniques	
    gered	Species	of	Wild	Fauna	and	Flora	(CITES))	            to	detect	any	possible	illegal	smuggling	of	pro-
    establishes	a	standardised	system	of	controls	on	          tected	species.
    the	 trade	 of	 these	 products	 and	 prohibits	 the	
                                                               The	detection	of	this	type	of	smuggling	involves	
    entry	 and	 exit	 from	 national	 territory	 of	 prod-
                                                               the	seizure	of	the	animals	or	their	by-products	
    ucts	that	do	not	possess	the	proper	administra-
                                                               and	 reporting	 to	 the	 competent	 authorities,	
    tive	authorisations.
                                                               notwithstanding	application	of	the	relevant	leg-
    The	 Tax	 Agency	 plays	 a	 dual	 role	 in	 this	 area:	   islation	on	trafficking	with	smuggled	goods.
    On	one	hand,	it	collaborates	with	the	authori-
    ties	who	are	responsible	for	issuing	trade	docu-




         In 2009, a total of 539 live animals belonging to protected
         species were intercepted, most of which were reptiles and birds.




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    	   	      3.4	 GROUPS	REQUIRING	SPECIAL	ATTENTION:	PEOPLE	WITH
    	   	      	    DISABILITIES,	IMMIGRANTS,	ETC.

    Since	 2004,	 a	 co-operation	 agreement	 has	               The	Tax Agency has launched its new Elec-
    been	in	place	involving	the	Tax	Agency	and	the	              tronic Site	 to	 provide	 an	 electronic	 point	 of	
    Spanish	Committee	of	Representatives	of	Peo-                 contact	 for	 taxpayers	 and	 the	 Tax	 Agency,	
    ple	with	Disabilities	and	ONCE	(the	National	Or-             in	 accordance	 with	 the	 requirements	 of	 Law	
    ganisation	for	the	Blind).	Under	this	agreement,	            11/2007,	of	22,	June	on	electronic	access	of	cit-
    the	Tax	Agency	approves	an	Annual	Assistance	                izens	to	public	services.	The	new	Electronic	Site	
    Plan	 for	 People	 with	 Disabilities	 in	 agreement	        also	complies	with	all	accessibility	requirements.	
    with	 these	 bodies.	 The	 plan	 includes	 informa-
                                                                 In	order	to	achieve	its	objective	of	removing	all	
    tion	and	assistance	activities,	the	accessibility	of	
                                                                 barriers	 to	 accessibility	 on	 its	 website,	 the	 Tax	
    the	Tax	Agency	website	and	offices,	educational	
                                                                 Agency	 has	 provided	 an	 e-mail	 address	 -sug-
    activities	geared	towards	raising	the	awareness	
                                                                 erencias@correo.aeat.es-	 which	 the	 public	 can	
    of	Tax	Agency	staff	with	respect	to	the	needs	of	
                                                                 use	to	make	suggestions.
    this	group,	etc.
                                                                 In	order	to	help	the	immigrant	population,	and	
    As	 part	 of	 its	 2009	 Assistance	 Plan,	 the	 Tax	
                                                                 as	part	of	its	Strategic	Communication	Plan,	in	
    Agency	opened	four	new	fully-accessible	build-
                                                                 2009	the	Tax	Agency	designed	a	Specific	Com-
    ings,	and	it	carried	out	work	to	improve	access	
                                                                 munication	Plan	for	this	group	in	order	to	help	
    in	three	other	Tax	Agency	buildings.	Specifically,	
                                                                 provide	national	immigration	associations	with	
    it	carried	out	general	accessibility	improvement	
                                                                 the	 information	 and	 services	 which	 the	 Tax	
    work	 in	 six	 buildings,	 adapted	 toilet	 facilities	
                                                                 Agency	 makes	 available	 to	 taxpayers	 to	 facili-
    and	 built	 new	 accessible	 toilet	 facilities;	 it	 has	
                                                                 tate	voluntary	compliance	with	their	tax	obliga-
    also	adapted	lifts	and	installed	hoists	and	ramps.
                                                                 tions.	During	in	the	2008	Personal	Income	Tax	
    In	 compliance	 with	 the	 legal	 requirement	 to	           campaign,	 for	 which	 tax	 returns	 were	 filed	 in	
    achieve	an	AA	rating	for	the	accessibility	of	its	           2009,	 FEDROM	 (the	 Federation	 of	 Rumanian	
    website,	the	Tax	Agency	successfully	passed	all	             Associations)	 translated	 two	 income	 tax	 infor-
    the	tests	carried	out	by	Technosite,	a	company	              mation	leaflets	into	Rumanian	and	these	were	
    belonging	to	the	ONCE	Foundation,	achieving	                 published	on	the	Tax	Agency	website.
    an	 AA	 accessibility	 rating	 from	 Technosite	 +	
    Euracert	in	May	2009.	In	order	to	ensure	that	
    the	 Tax	 Agency	 continues	 to	 meet	 accessibil-
    ity	 requirements,	 Technosite	 will	 carry	 out	 six-
    monthly	audits	and	perform	automatic	checks	
    every	three	months.




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    1.-	TAX	cOLLEcTION



      TAX COLLECTION MANAGED BY THE TAX AGENCY

    260                                  250.03

    240                                                         227.59
                     221.41
    220                                                                        205.32
                                         200.67
    200
                     179.38
    180                                                         173.45

    160                                                                        144.02
    140
    120
    100
     80                                                                        61.04
                                                                53.98
     60                                  49.21
                         41.89
     40
     20
      0
                         2006            2007                    2008          2009


                                 Gross            Net                Rebates

          In € billion




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    2.-	INFORMATION	ANd	ASSISTANcE



                                              ON-LINE PERSONAL INCOME TAX RETURNS

    8,000,000
                                                                                               6,931,036
    7,000,000

    6,000,000
                                                                                 5,013,807
    5,000,000
                                                                                       4,476,786
    4,000,000
                                                                             3,775,468
    3,000,000                                         2,319,764       2,982,894
    2,000,000
                                       1,151,313       1,721,538
    1,000,000
                 21,559 115,244
                                       497,789
            0
                 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

                                CALLS ANSWERED BY THE BASIC TAX INFORMATION
                                                         CALL CENTRE SERVICE
    8,000,000
                                                                7,217,250
    7,000,000
    6,000,000                                                          5,750,511
                                                                                   5,476,178     5,405,365
                                        5,488,700        5,039,327
    5,000,000                                                        5,433,189     5,270,618
                                                    5,003,317                              5,013,807
                                  4,040,539
    4,000,000
                           3,197,197
    3,000,000                             3,211,253
                 2,852,835
    2,000,000
                           1,875,450
    1,000,000
                 892,863
           0
                    94

                    95



                    97

                    98
                    96




                    99




                    02
                    00

                    01



                    03

                    04

                    05

                    06

                    07

                    08

                    09
                 19



                 19

                 19
                19



                 19




                 19



                 20

                 20
                 20




                 20

                 20

                 20

                 20

                 20

                 20

                 20




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                                                     ENTRIES TO THE "INFORMA" PROGRAMME

    6,000,000
                                                                                                        5,282,877
                                                                                       4,818,902
    5,000,000
                                                                              4,727,070          5,087,171
    4,000,000                                           3,427,131    3,285,071
                                         3,027,517
                                                                                        3,301,613
    3,000,000             2,615,930                           3,169,421
                                                                           2,984,408
                 1,856,640                2,630,592 2,686,268
    2,000,000
                             2,068,397

    1,000,000 1,558,368

            0
                  94

                  95




                  98

                  99

                  00



                  02

                  03




                  07
                  01




                  04

                  05

                  06



                  08

                  09
                  96

                  97
                19

                19




                19

                19

                20



                20

                20
                20




                20

                20



                20
                20



                20

                20
                19

                19




                                          HITS AT THE WEBSITE www.agenciatributaria.es

    400,000,000
                                                                                                338,909,354
    350,000,000

    300,000,000                                                                           265,827,451

    250,000,000                                                                   235,932,000

    200,000,000                                                           193,876,355
                                                                    158,707,029
    150,000,000
                                                            132,248,498
    100,000,000                                        78,488,451

     50,000,000                                45,408,011
                  163,048 1,497,222 5,777,514
                                                     18,322,044
                0                            8,108,944
                   1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009




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                                         NUMBER OF PAYMENT DEFERMENTS REQUESTED
    1,220,000

                                                                                                 1,124,958
    1,120,000

    1,020,000

     920,000

     820,000

     720,000                                                                                   655,979

                                                                                565,931
     620,000                                                         558,159
                                501,318             492,373     503,650
                    491,163
     520,000                              479,277                                                     501,336
                                                                              490,594
                                                                 499,246                      473,600
                     475,836           453,640        488,243
     420,000



                    07
                    94

                    95

                    96

                    97

                    98

                    99

                    00

                    01

                    02

                    03

                    04

                    05

                    06



                    08

                    09
                  19

                  19

                  19

                  19




                  20



                  20

                  20

                  20

                  20

                  20



                  20
                  19




                  19

                  20



                  20




                  20
                                           AMOUNT OF PAYMENT DEFERMENTS REQUESTED

    16,000
                                                                                                      15,096
    14,000

    12,000

    10,000                                                                                      9,580

     8,000

     6,000                                                                                            5,866

     4,000 3,036                                                      3,391                   4,975
                              2,725                                           3,308
                                          2,315      2,222
     2,000                                                           2,996
                      2,572                                  2,472                    2,855
                               1,830                1,854
           0
                 95

                 96

                 97

                 98

                 99

                 00

                 01

                 02

                 03
                 94




                 04

                 05

                 06

                 07

                 08

                 09
               19

               19

               19

               19

               19

               20

               20

               20

               20
               19




               20

               20

               20

               20

               20

               20




    Amounts in € million



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    3.	TAX	ANd	cUSTOMS	cONTROL.



                                      NUMBER OF ACTIONS (HOMOGENEOUS),
                                        SELECTIVE CHECKS AND AUDITS 2009

    250,000
              232,959

    200,000


    150,000
                                                                               106,894
                                                99,912
    100,000                                                      84,480


     50,000
                             13,767
         0
              Domestic       Taxes on          Real Estate   Organised fraud Customs and
               Taxes       foreign trade         Sector         and false       Excise
                         and excise duties                      invoices    Operational area




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                  HOMOGENEOUS ACTIONS: EXTENSIVE CONTROL 2009

    5,500,000
                      5,153,667
    5,000,000

    4,500,000

    4,000,000

    3,500,000

    3,000,000                                                 2,528,141
    2,500,000

    2,000,000

    1,500,000

    1,000,000

     500,000

           0
                    Domestic taxes                   Customs Management
                and special tax regime              and Excises Management
                  (Large Companies)                     and Intervention




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                                                              DEBT COLLECTION MANAGEMENT

     15,000.000
                                                                                    13,239.628
     13,000.000

     11,000.000                         10,578.445

       9,000.000

       7,000.000

       5,000.000

       3,000.000

        1,000.000
                                              2008                                       2009
       Amounts in € million




                                ELIMINATION OF SMUGGLING: VALUE OF MERCHANDISE
     5,000                                                                                   4,771.90
     4,500                                                                 4,328.16

     4,000                                                      3,906.77                3,860.58

     3,500                                                3,367.48
                                                                                                3,495.17
     3,000                                                                      3,254.28
                                   2,387       2,581.64         2,732.79
     2,500                                                                                                 2,741.80
     2,000                         2,054.94
                1,362.91                                   1,755.56
     1,500
     1,000                                     1,246.72
                      948.59
        500
           0
                                                                       03
                94

                           95

                                96

                                     97

                                           98

                                                 99

                                                      00

                                                             01

                                                                  02



                                                                             04

                                                                                    05

                                                                                          06

                                                                                                   7
                                                                                                        08

                                                                                                              09
                                                                                                   0
               19

                     19

                              19

                                   19

                                        19

                                                19

                                                     20

                                                           20

                                                                20

                                                                      20

                                                                           20

                                                                                   20

                                                                                        20

                                                                                                20

                                                                                                       20

                                                                                                            20




    Amounts in € million




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    4.	EXTERNAL	ALLIANcES
    	       4.1	SOCIAL	COLLABORATION	AGREEMENTS

    For the application of taxation	(by	means	of	        er	documents	filed	on	behalf	of	third	parties).
    electronic	filing	of	tax	returns,	appeals	and	oth-


                                        - Tax management professionals
                                        - Business Associations and Professional Societies
                                        - Financial institutions
                                        - Autonomous Regions and Local Administrations
        3,928 Agreements
        and Membership                  - Companies (for employee tax returns)
            Protocols                   - Car dealers (for the IEDMT)
                                        - Transport and agricultural organisations
                                        - Company groups
                                        - Companies (for filing of employee Personal Income Tax forms)




    For the prevention of tax fraud,	promoting	          sional	societies	to	provide	relevant	information	
    fair	economic	trade	(a	commitment	by	profes-         in	the	fight	against	fraud	).




                                        - Mobile phones
                                        - Cars
                                        - Users and consumers
                                        - Business centres
                                        - Alcoholic beverages
           11 sectors                   - The press
                                        - Software applications
                                        - Brand name protection
                                        - Sailing vessel rentals
                                        - Copyrights
                                        - Technical Inspection of Vehicles




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                                                   SOCIAL COLLABORATION AGREEMENTS

                                                                      Until 2009    2009     TOTAL
    Membership protocol with the Spanish Federation                       1.769       217      1.986
    of Municipalities relating to the exchange of information

    Electronic Filing Agreement                                             961        47      1.008
    Membership Protocols                                                  2.897        23      2.920
      Total                                                               3.858        70      3.928




                                          -   Agreement with the General Council of
                                              Administrative Managers of Spain
                                          -   Agreement with the General Treasury of
                                              Social Security and the General Directorate of
      OTHER AGREEMENTS                        Labour Inspection and Social Security
             2009
                                          -   Agreements with Madrid's Autónoma,
                                              Complutense, Carlos III and Politécnica universities,
                                              and the León, Miguel Hernández de Elche,
                                              Salamanca, Rovira i Virgili and Cádiz universities




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        5.-	TAX	AGENcY	OBJEcTIVES	PLAN	FOR	2009



                                                                        TAX AGENCY TARGETS PLAN 2009

                                                                                                               %
     TARGET                                                                Reference      Carried out   completed
     I. RESULTS (1)
       1. Gross revenue                                                       246,549        205,320        83.30
       2. Net revenues                                                        189,584        144,023        76.00
       3. Direct collection effect                                          5,937.160      7,007.920       118.03
          3.1. Income from the Agency's control activities                  4,648.617      5,376.861       115.67
          3.2. Deduction of rebates                                         1,288.548      1,631.061       126.58
     II. ACTIVITIES
       II.1. TAXPAYER ASSISTANCE
          4.1. Average time for processing appeals and complaints (days)            35            31        112.9
          4.2. Electronic filing of tax.
              returns                                                               43         66.30        154.2
          4.3. % of certificates that eliminate the need to go in person            30            27        111.1
       II.2. ANTI-FRAUD ACTIVITIES (2)
       SELECTIVE CONTROL AND AUDIT ACTIVITIES
          5. Audit activities on domestic taxation                            195,963        232,959       118.88
          6. Customs and Excises Audit Activities                              12,224         13,767       112.62
          7. Real estate sector audit activities                               92,770         99,912       107.70
          8. Activities related to fraud and false invoices                    75,095         84,480       112.50
          9. Customs and taxation surveillance activities                      93,741        106,894       114.03
       EXTENSIVE CONTROL ACTIVITIES
          10. Extensive control of domestic and small business activity taxes 4,154,495    5,153,667       124.05
          11. Extensive control activities on large companies                 136,869        161,555       118.04
          12. Control activities on Customs Management and
             Excise Duties,                                                 2,148,475      2,528,141       117.67
       COLLECTION MANAGEMENT ACTIVITIES
          13. Debt collection management (1)                               11,280.072     13,239.629       117.37

    (1) Amounts in € million.
    (2) Amounts are expressed in terms of homogeneous actions.


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    6.	RESOURcES



                                                            TOTAL HUMAN RESOURCES

        Total employees at 31-12-2008           0.7%
                                                               Total employees at 31-12-2009
                 27,951                                                   27,755
            Distribution of staff in Central Services - Territorial Network
        2008                     12.87%                   2009                        13%




            87.13%                                         87%

                            Central Services           Territorial Network



                                                      DISTRIBUTION BY AREA 2008-2009

    8,000
            7,097 7,162
    7,000

    6,000
                          5,198 5,214
    5,000                               4,539 4,543                                   4,606
                                                                                              4,417
                                                       3,977 3,929
    4,000

    3,000                                                               2,534 2,490
    2,000

    1,000

       0
            Management     Audits       Collection      Customs             IT            Other

                                    31/12/2008         31/12/2009



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                                                   DISTRIBUTION BY GROUP 2008-2009

    12.000

    10.000                                9.770 9.749

     8.000                  7.883 7.800

                                                         5.905 5.927
     6.000

     4.000
             2.276 2.378                                                         2.084 1.871
     2.000
                                                                       33 30
        0
             Group A1       Group A2       Group C1       Group C2     Group E    Contract
                                                                                    staff
                                     31/12/2008         31/12/2009



                                                  DISTRIBUTION BY GENDER 2008-2009

      60%
                                              53.31% 53.27%
      50%         46.69% 46.73%

      40%


      30%

      20%
                           Men                    Women

                            31/12/2008      31/12/2009




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                              AVERAGE AGE 2008 – 2009

    50     47     47.28


    40


    30


    20


    10


    0
          2008    2009




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    	         6.1	COMPUTER	RESOURCES:	STATISTICS


                                   HARDWARE INSTALLED AT 31 DECEMBER 2009

                                                       CENTRAL     PERIPHERAL
                                                       SERVICES      SERVICES     TOTAL
        Central Processing Units                              2             1          3
        Processing speed (MIPS)                          27,572         3,226     30,798
        On-line Storage (GB)                           1,151,934        7,251   1,159,185




                                                                                       61
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