The Civil Guard, in a joint operation with the Tax Agency , has arrested eight people as alleged perpetrators of a fraud of seven million euros , from the value added tax ( VAT) subject to the sale of second-hand vehicles.
As reported by the Albacete Civil Guard Command in a note, the investigations have concluded with the dismantling of a criminal organization that used a network of fictitious instrumental companies, located in Portugal, to introduce vehicles into Spain from Germany.
Once in this country, the plot sold the cars through distribution companies without the corresponding payment of VAT, a mechanism that has allowed them to introduce vehicles worth 35.3 million euros between 2017 and 2021, thus defrauding 7, 3 million euros of VAT fees.
Within the framework of the operation, called Drosipan-Término , eight people have been arrested, including the head of the organization, as well as other leaders and organizers of the plot, accomplices and beneficiaries of the fraud, and six searches have been made domiciliary in the towns of Albacete, Bellreguard (Valencia), Vilagarcía de Arousa (Pontevedra) and Almería.
These records have allowed the seizure of 15 vehicles valued at one and a half million euros and abundant paper and computer documentation on the fraudulent operations detected and whose analysis, as reported by the Civil Guard, will allow adding evidence to those already obtained in the judicial investigation, while precautionary measures have been adopted with the blocking of bank accounts.
The investigation began as a result of a complaint presented by the regional unit of the Tax Agency Inspection in Castilla-La Mancha, after carrying out the previous investigation procedure that it had developed on the companies involved in the plot, actions with the that a series of registrations were detected that were suspicious.
According to the statement of the armed Institute, the fraud used by the plot started with a series of fictitious Spanish companies, known as “introducer trout”, which simulated the direct purchase from European suppliers of used vehicles that were already registered in the country of origin.
As these are intra-community acquisitions of goods under the general VAT regime, Spanish companies obtained the vehicles exempt from this tax to later sell them to Spanish distributors of the same network that did not enter the VAT corresponding to the Public Treasury, as it was an operation inside.
It so happens that this tax did appear on the sales invoices to the distributors, which therefore deducted the VAT not paid for the “introducer trout”. According to the Civil Guard investigations, some clients of the distribution companies were fully aware of the fraud and acted in full collusion and coordination, ordering the purchase of vehicles formally, through the plot to benefit from the “VAT laundering”.
As a way of reinforcing the concealment of fraud, the plot also had a “layer” of foreign shell companies, known as “remote trout”, whose function, within the fraudulent scheme, was to modify the applicable VAT regime.
The operation involved the Traffic Research and Analysis Group of the Headquarters of the Traffic Group (GIAT Central) and, on the part of the Tax Agency, the operational units of Customs Surveillance of Albacete, Quintanar de la Orden and Pontevedra, the Inspection Units of Albacete, Galicia, Valencia and Almería, and the Computer Audit units of Castilla-La Mancha, Almería, Galicia and Valencia.