In carrying out their work, Spanish tax inspectors are increasingly relying on the support of the police. Their area of ​​responsibility includes checking holiday homes and accommodation that is rented to holidaymakers. When the inspectors visit, they check whether there are any irregularities in the tax declaration of the rentals. However, the data collected is often not sufficient to clarify possible suspected cases of tax fraud. In these cases, the help of the local police is relied upon. The tax authorities' experience with police support is varied. It is not always met with approval and acceptance by the population.

Great rejection by the population

The number of police operations as part of tax investigations has increased in recent years. There are various reasons why the tax inspectors rely on the support of their colleagues. If they are not making any progress in their investigations, they seek support from law enforcement officers: if the landlord or tenant cannot be identified, their personal details can be established with the help of the police.

Increasingly, tax authorities are encountering aggressive reactions during on-site investigations. In tense and potentially dangerous situations, the police support tax investigations. Owners, tenants and even neighbors often resist and refuse to provide information. Acceptance of the work of tax inspectors is low.

Work is often obstructed and the use of apartments as tenants is denied

The experience of tax authorities shows that many people deny the allegations made. If tenants are found during the inspection of vacation homes, the authorities take down their personal details. This happens with the support of the police if necessary.

If the people often deny in later proceedings that they were renters of the vacation home. They pretend to be friends or acquaintances of the owners, or were only visiting. They are trying to protect the landlords of the property who have not registered the holiday home. The fact that this is a criminal offence is often ignored. The tenants are often asked by the landlord to give false information.

This severely hampers the investigators' investigations. When they visit the property, they often find their work extremely difficult. The support of the police is intended to make their work easier.

Deterrent effect of site visits

The Spanish tax authorities are defending the investigations. It is important to curb the rental of illegal holiday homes and to prove any irregularities in rentals. In the Balearic Islands, the work of the tax inspectors on site should be kept at the same level. The collection of data is not just for short-term clarification. It is intended to be used in the future to prevent unauthorized rentals to vacationers. The inspectors see the success of their previous work as confirmation.

The authorities are thus sending a signal to vacation home landlords who have not declared their income. If there are anonymous tips about illegal vacation homes, the inspectors investigate on site. In doing so, they often discover unauthorized accommodation for vacationers. A large proportion of owners decide to cooperate with the authorities in view of the risk of being discovered. They shy away from the risk of being investigated by the authorities and sentenced to high fines. For the tax inspectors, the site visits have a strong deterrent effect.

The most curious cases of the inspectors: marijuana plantations and accidental "self-reporting"

During the site visits, the tax authorities' employees do not only investigate illegal vacation homes. As part of their investigations, they discovered a marijuana plantation hidden in an unregistered vacation home. In another case, the employees discovered an officially registered apartment that was advertised using false facts. The advertised terrace could only be reached by a courageous jump out of a window. Elsewhere, the tax inspectors discovered an apartment that was built completely illegally and should not even exist: on the city's building plan, building land was advertised at the location, but a building permit was never applied for.

It also happens that tenants report unregistered vacation homes themselves. This does not happen knowingly; the report is usually connected to a simple complaint. Missing mattresses, defective electrical appliances or water damage in apartments put the investigators on the trail of the owners. If the landlord demands cash payment without an invoice or excessive prices, tenants have also reported the matter to the police. The law enforcement officers pass such cases on to the tax authorities, who then investigate the owners.