Tax offense


The tax crime is the act of evading taxes or enriching oneself from the coffers of the State, either by omission or falsification of information. Thus, the impact on the treasury is considered serious.

In other words, a tax offense is configured when the taxpayer does not report what is required or provides information that is not true. All this, with the intention of paying less taxes or benefiting from the public treasury.

It should be noted that the tax offense is not an error, but rather implies intentionality. Thus, it can even be punished with the jail sentence, in addition to the usual thing that is a monetary reparation to the State.

Types of tax crime

The tax offense can occur in different ways such as the following:

  • Evasion of state or autonomous community or local government taxes.
  • Fraud to Social Security.
  • Benefit from subsidies, tax breaks or public aid without complying with the requirements.
  • Improper obtaining of public funds.
  • Accounting crimes. This means, for example, including as expenses some disbursements not related to the economic activity of the company. Thus, the base amount for calculating corporation tax is reduced.

Crime versus tax offense

The difference between crime and tax offense is in severity. Thus, a limit can be set, for example, of 120,000 euros. Then, if this figure is exceeded in damages, it is considered a tax crime.

However, both the crime and the offense are characterized by being intentional. Although the second, because it is milder, usually generates only a fine or administrative sanction. However, the crime, as we mentioned earlier, can have criminal consequences.

Another point to take into account is that the seriousness and the penalty for the crime could increase if third parties have been used to hide the identity of the offender. Likewise, if it is discovered that there is a structured organization for the commission of the crime.

Example of a tax offense

Let's look at an example of a tax offense. Let us suppose that a local government requests 2 million euros from the central government for a public work. However, not all of that money went to that end.

The mayor of the town had reached an agreement with the company that won the public competition to overvalue the work. The project actually required a budget of 1.8 million euros, increasing 200,000 euros to request more money than due to the central government. This surplus is suspected to have been distributed between the mayor and the general management of the contractor company.

The foregoing could be configured as a tax offense due to the high amount of affectation to the treasury. In addition, there were several subjects who participated in the criminal act.

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