The Tax Agency collected 16,675 million in 2022 through 39,366 nominal control actions related to large companies, assets of individuals, corporate abuses and the fight against the underground economy during 2022. Revenues increased by 2.7% in relation to the 2021.
Actions on large companies, multinationals and corporate groups, consumed most of the resources. In 2022, 29,394 inspections were made, 8.9% more; 2,971 were, for their part, equity and corporate analysis; and 5,594 were related to the concealment of activity and the abuse of corporate forms. The figure of 39,366 verifications is completed with 1,407 actions that have allowed hidden sales to emerge within the framework of the control of economic activities.
All these data have been published this Tuesday by the Ministry of Finance and Public Function and are part of the control activity carried out by the Tax Agency during the past year. There were 1,889,000 internal tax control actions, 5.2% more than the previous year and 16.1% more than in 2020, also exceeding pre-pandemic levels in practically all the major types of actions.
In the field of international taxation of large multinational companies, last year the Tax Agency regularized tax bases for an amount of 3,409 million euros in a total of 117 inspection checks carried out by the Central Delegation of Large Taxpayers and the other delegations with the support of the National Office of International Taxation (ONFI). The amount of these regularized tax bases is in line with the average of the three previous years.
Large estates also saw increased control actions. Specifically, the Tax Agency carried out 1,130 inspections that led to the settlement of debt for an amount of 546 million. Since 2018, the year the Central Coordination Unit for the Control of Relevant Assets was created, until 2022, more than 2,400 million euros have been settled in this area in more than 4,400 verification files.
In 2022, the verifications initiated reached 252 high net worth individuals, and actions were completed for a total liquidated amount of 28.2 million euros on 97 taxpayers who were artificially located in other countries and for whom it has been determined that actually had effective residence in Spain.
At the same time, the Agency has continued to maintain its control activity to reveal hidden economic activity and last year it carried out 2,312 inspection actions (1,407 in the field of control of economic activities and the rest in other programs) in which it discovered hidden sales, regularizing quotas for an amount of 435 million euros, 8.8% more than the previous year.
In the same period, fees and penalties amounting to 122 million euros were settled in more than 2,600 inspection reports for a thousand taxpayers who had previously been subject to entry and registration actions.
In relation to the control of submerged rents, the induced effect of sending tax data notices to presumed lessors during the last Income Tax campaigns continues to be highlighted. Taking into account both the full effect in the initial year of each notice and the marginal impact in each year of the previous campaigns, in the last six years these notices have favored the incorporation of more than 1,182,000 statements that include income from real estate capital. , with a higher declared tax base of more than 7,700 million euros and a collection associated with these campaigns that is estimated at 933 million euros.
