Legal and illegal methods the method more known fiscal fraud is the transfer from the capital to a fiscal paradise that, although is not in illegal themselves, serves to hide patrimony and to avoid to pay by him. The fiscal paradises more used by the Spaniards are in Andorra, very used by the great fortunes or Catalan companies, given their geographic proximity; Gibraltar, where they reside ' oficialmente' the more exotic majority of the owners of luxury towns of the Costa del Sol, and some destinies like the Islands Cayman, the island of Jersey or Panama. " Fiscales" is impossible to base the amount of money defrauded in the paradises; , Mill Jose explains Maria, of Gestha, but esteem that " the annual fiscal evasion in Spain supposes about 88,000 million Euros and the volume of the submerged economy is of 23.3% of the PIB" , about 245,000 million Euros, " almost one of each four Euros is of economy sumergida" , it explains Miller, " the double that the average europea". The other great method used by the great fortunes to avoid to pay to the state treasury it consists of creating one of famous the Sicav (Societies of Investment of Variable capital), where the interested one invests its money and it forgets to pay by him and any capital gain that it generates until that money is had to refund to it put that it, that can never want it, because actually already it is serving to him to continue fattening its patrimony through the Sicav. " It is a formula very used. For example, you want to buy yacht, but not you want to pay by him neither that part forms of patrimony by that you go to quote, so you create Sicav with action, in that you have 99.9% of the actions and cause that are that society the one that has the ownership of the boat, although are you the unique one who disfruta".