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Annual Report of Activities in 2014

2014 Report ICAC The ICAC performed the following activities in relation to ROAC: ROAC 2014 2013 No. of Forms 02 and 03 received 3,863 4,011 Modifications of auditors and audit firms (*) 963 827 Registration of auditors 434 151 De-registration of auditors 58 48 Registration of companies 52 82 De-registration of companies 57 53 Certificates issued 2,845 2,611 FEE (Art. 44 TRLAC): CROSSOVER BETWEEN FORMS 02 / 03 Settlement proposals 573 568 Amount 248,848.04 € 258,332.37 € Settlement proposals filed 80 96 Amount 39,365.52 € 46,740.67 € Provisional settlements 428 387 Amount 162,486.04 € 145,018.03 € Revenue from proposals or settlements 319 342 Amount deposited 109,536.84 € 119,524.26 € Late payment surcharge (Art. 27 LGT) No. of surcharges 545 486 Amount deposited 6,553.60 € 20,385.53 € Enforced tax collection Debts sent to the Spanish Inland Revenue for enforced tax collection 28 27 138 Amount 7,096.15 € 86,094.24 € (*)  Changes to the auditors’ registered addresses are not reflected in the ROAC database, which means that the specific number of changes made cannot be determined.


Annual Report of Activities in 2014
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