Written question – Perverse incentives from the Spanish Tax Agency’s bonus schemes – E-002010/2025

Question for written answer  E-002010/2025
to the Commission
Rule 144
Jorge Martín Frías (PfE)

The Spanish Tax Agency uses productivity bonus schemes linked to performance indicators, including tax collection targets. In 2023, productivity bonuses reached approximately EUR 267 million. Some taxpayers have expressed concerns that such schemes may create perverse incentives, encouraging aggressive tax collection practices, such as forcing out-of-court agreements or violating taxpayers’ rights. In fact, even though tax inspections and checks are presumed to be accurate, the Spanish Tax Agency loses 40 % of admissible legal proceedings against it.

• 1.Is the Commission aware of the design and functioning of the Spanish Tax Agency’s bonus schemes and their non-compliance with the principles of good administration and taxpayers’ rights?
• 2.Has the Commission assessed whether such schemes could jeopardise the rights protected by the EU Charter of Fundamental Rights, in particular the right to good administration and the right to an effective remedy, as well as the principles of proportionality, fairness and legal certainty?

Submitted: 20.5.2025