Agents of the National Police have carried out in Tenerife an operation against Social Security fraud in various sectors for a total fraud that amounts to 785,987 euro. The investigations began in June 2021, after receiving several written complaints from the General Treasury of the Social Security in which police action was required in the face of the various irregular actions carried out by the administrators of different companies in order to evade their payment obligations with Social Security. These companies were located in the judicial districts of La Orotava, Puerto de la Cruz and Santa Cruz de Tenerife. The employers of the investigated companies did not pay their own social insurance or those of their workers,
In the equity analysis of the companies and their administrators, it was found that in all cases the intention was to avoid paying the debt and frustrate the legitimate aspirations of the Treasury to collect, creating business groups and successions that concealed the benefits and assets of the companies. companies investigated.
The agents determined the criminal participation of nine natural persons, being mainly the de facto administrators of the companies, their front men or interposed persons, workers who appeared in collusion, being charged with crimes against Social Security and Frustration of Execution.
Thus, and in relation to the investigations carried out on the island of Tenerife, two of them stand out due to the way in which they have hidden the billing generated by various companies from the General Treasury of Social Security.
Parallel accounts and intervening companies
One of the companies had generated a debt to the Social Security close to 200,000 euro, a debt caused from 2014 to 2020. In relation to this company, it was detected, as a result of the analysis of the different models of the AEAT, that it was misleading in a way malicious to Social Security by hiding the actual turnover of this business and giving the appearance that the activity in the company was very low, which is why they could not pay the debts generated to Social Security. But, through the tax models of the AEAT and several testimonial statements, it was detected that the actual billing of this business was diverting it through two accounts not linked to the company. The bank accounts contained both the wife and the daughter of the sole administrator of the investigated company,
Another of the investigated companies generated a debt from 2008 to 2021 for a total amount of 338,951 euro. In order that the Social Security could not seize any type of property of the entity, the administrator of this company was forming different companies, through different “front men”, in order to hide the actual billing. Thus, this business network used several merchants as a means of concealment and / or deception, which despite the fact that they did not have registered workers, had a turnover not in accordance with a type of company without employees.
