Even worse.
1 They get paid bonuses independently on how the story ends
2 According to Spanish law, if Hacienda says you how X euros, and you want to sue, you have to pay X euros in an escrow account before you can sue
So they make up incredibly high amounts that you theoretically owe, even when they know you don’t owe anything, but you can’t afford to block that much money for 5 years (average resolution︀ time) and then say “give us 30% of what you “owe” and let’s call it︁ a day.
Given this, I’d rather deal with the mafia.