The tax service of Spain reports that the number of "shadow" transactions using cash has increased in the country. The tax service will make "test purchases" to identify unscrupulous entrepreneurs who accept payments, but do not issue checks. Thus, they avoid paying taxes. Residents of Spain who rent housing without a lease agreement will also fall under increased control. Furthermore, tenants who rent an apartment in order to maintain registration in Spain, but do not permanently reside in the country.