Con motivo de los próximos comicios del 26J, donde el debate fiscal y la lucha contra el fraude cobran especial relevancia por la sensibilidad que despiertan entre los votantes, el colectivo recuerda que la factura del fraude fiscal la pagan, paradójicamente, aquellos ciudadanos que cumplen con sus obligaciones tributarias y nada tienen que ver con este tipo de prácticas.
Precisamente, el fraude y la evasión, unidos a la crisis económica, han lastrado la recaudación fiscal desde 2008 en un total de 253.559 millones de euros acumulados en ese período. Este desplome se ha notado especialmente en el Impuesto de Sociedades, que entre 2007 y 2014 bajó un 58,2% -173.370 millones acumulados en ese período -ante la caída de la actividad económica y las técnicas de ingeniería fiscal que usan las grandes multinacionales, que actualmente tributan a un tipo medio efectivo de alrededor del 6%, cuando el resto de empresas lo hace al 15%.
Esta pérdida recaudatoria se produce, además, en un contexto en el que la presión fiscal en España sigue estando por debajo de la media europea y de las principales potencias económicas vecinas. Según los últimos datos facilitados por la oficina estadística comunitaria Eurostat, relativos al año 2014, en España la presión fiscal es del 34,4% del PIB, frente al 40% de la media de la UE y siete puntos por debajo de la correspondiente a la zona euro, que asciende al 41,5% del PIB, y más de 10 puntos por debajo de países como Francia (47,9% del PIB).
Gestha explica que si la presión fiscal se ajustara a los estándares medios de la UE, España recaudaría al año alrededor de 60.000 millones de euros, una cantidad que mejoraría la situación de las arcas públicas y del sistema de bienestar, permitiendo además recortar el agujero del déficit público que ha superado los objetivos marcados por Bruselas en 10.000 millones de euros en 2015.
Cuadro 1. Geografía de la presión fiscal en la UE
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sVgXUQUFsph5quYMrhlJurUbO2XBTiSFBdVtOj4lcNv9hK6womNo1qexQBRUARqBEC6iKrkTK0KoqAIqAIxIQAf0VGSxk91kdA8Vsfu7qVVF1W04jiVw2/2ErzAIPhlWNr17u1hwxK8Xs3uLf6INVlNXgVv2r4xVaa+oO6yGLTqrZHEVAEFIGaIKADTE0UodVQBBQBRSA2BHSAiU2j2h5FQBFQBGqCwGYHGI7x5XhI5K+MySRabvOnPAt8LeJoiazeadl8XqEGXoQ4cewlqRdz7pHBSZisfjoYdqZzcQevMg2v7pjQjWT4OqPQ/lwmDOwY1seT14CLFE8fL9NyEwgzxDITlabjmAnKFm96dhO8y1KdWrsSdqJ2gDr56edfHIVy9V/mrb5+W2CDD7iu3YMWONrzyrsCNfxFCGtYK1Ml5v/2eOGDquboxZZ+uz48fDv/+oMvf3w9fzu8nmtWcovLcyQkx3KW55zkO05zlLKg76A6H325dV1aXvfz88M3AaVpNmN1/nZepC8HkLQTee7SP+h36/h9RLuszqwZUCd+O5Q6ousFZVJFd9cONgUz9YfNrmBQYubB4csXqXmPEiWdysRrEzdx1tVH6mTka8s5TDRsnzdeZOWIx0ieZOOSMR9MyjzabJ5xgdIapwdwetqGl5m/Hnx6QPbP09M15GmRrSLA/EqCZCx4l5He2q39xSrIiOH7SLho+YGINqFJ7K7vM8BQ6HEk4pnHUHTugEX3iqcpufxM7tglw+600EUg84VuGW95i89L/XHekyK7IG4JgMFN/gtrgTt8FQSk8VA5GYpfnlOIeEsdTNQAB0SfvMpzIs3bOka9TB6Fy5EGbAwFfxw0eGnfRTti4j6KdC5cN0vLBc/Ry9IIGLs5BROyj0L0C+ZeKUXtgNHYwgBDnd36I90v8ca09i38hhcD48Qz4dio9wJ94be0mfDHGM+By9eaIB/DPHV+5ud7xrD8L33n48Y04oW3Mp4HSG2WzsLnEmI7e737DJPTIp6eEtzhAT+J4YOZGlqFQsDi5xkvbH6ZROLagQk8ukUMT8BCXp4yfdeE6m8jZd/g2c2yy5QrU0nN4yFgJ7E4nkPvxk2UKEQ/zhU+u/edGOSRaOET0vTeEkUIvYNocoUymrR6Ify2MMBQZ3dslfYXX/pw+xnuyKAsb7Uj7mHXy1QYm9MqGZ0gZ+J8Lk3+BvmAl7SOtwQNEOuSOAoOXt7KwjGeP8GXyemc6jWriYEOsrI4Dp2XvjGez3CFvD3ZOcO7zIVi+0ByhBOKz3b1ImbWjVhIhsCk13tgFjFmhGH3mDOINM+6fXfdcumD9SQLAX6v4PtscICDhp3A8koe4PTGve+uYObSUIbaAcAKhGNZqJe8x7NhO/vdpzIheRmSKwWiFrnGiaMcYLY0X5iB+N+RuTG9vfisNCmCE2IIhavnQldUae5wNqpLiwrOjG/b0NpfEaQIecZXRCAz+x6NMJ/RTXbZMu6xBLO5FY0rQbPmdfruuuXcc/U3HwGepA6BttCOPPtwRcxe81HoC26oHfzawbL9X/lyClc5bnk/r8Ui17hZjs5zmLPFfCIHG9oETkduhoFsjiI5vlPy5ePwbVcdndQ/7/PAZ3KHLwND7rtI/zKVk2meHNoLQlZL4giWecLyXpmGXBAGtHJ/IkrrFuyHzV63765bLny+Xm8QgebawbsMMN7GmOV6f3iy+iODCP6OglNopjC9hS82n9kDyNB5kI++0rhwG56N4yE37pFn56JE16Txzws3IU6Ts7nDQ2xxxeJwxCTapJ923T5Bs3nGQ6TWu7YY9tGpf3q8uOJcqe+KLzRXKrdezRtVit26bk8XW04Tpbbd5C9KkyDx6sV+5CQnV3LSJfNHdL4FF1no/iK0aMXiNsb24PJ+gC8v9O0zkIJ73AMWX5b4grygTTIW0eXVR2vfy4QXQT68Q5v6/MXa3ifcNzjDjw5wWo9HuzfA677ZqA6XsJyjCf/lc4f7POOI6+BhzimP+2Gje7eZhagnuBrs9MFAS/qdpxkUabMZVy+jxILqyyMdhSWagL5s49EJfXTyguNLRmc8Kui7+0IKT9hueTN5hpgmReUyHiMk6WkWAkcJjHoXcIbvK3NQX0/MhKAoLZXVbDvYIUZLmlEPoTVadKeluvyAk6giyOLqL3k8hmT+PfkHIPpxj4xKlx8Ao+L3AaDX+JH1jqYsXV0EIn0tBgfQ0lnY1rqU8oxvDVoVrAg0EoFar2Aols9Z+scvxpVWt8m1ztrisRvVZTVdKn7V8IutNPWHWg8wuwC4GtUuaKlcHVWX5XDKy6X45SHTzPvUH97lK7JmwqutVgQUAUWg2QjwV2Q00uixPgKK3/rY1a2k6rKaRhS/avjFVpoHGAzPHFu73q09ZFCK37vBvdUHqS6rwav4VcMvttLUH9RFFptWtT2KgCKgCNQEAR1gaqIIrYYioAgoArEhoANMbBrV9igCioAiUBMENjvA8B9HmvDujpPd/b5beHaug4gdVBOgP6QaIRYiXL7TC/1eMI9CRg2lPhc4e4jXx+nax7vRXOQSM8eHxL+SKyQD6w3donA/HRvbj87fze42VP+PECP7q8NuoR7OdsoAmpXX6xfSXihCibGjuR0a2yrzqIV61u3GTz//sikK5re3GvGDb65RxZJQn8UZPjD12/Whzx8e1iXkF/fSiVP88O3ckpH/+HrucY+z7OtvXEKe7zIX+UZ0yTaAuFtsPEi3fkE6u34jrSzV/RbqshH8tlCvQpFsA05fps8fnn99++EV+vH29ZxsyeXzEoOLrLz2HvcJe26fwXZF59IWI3mPUn/Y7AoGJepREwRwFtVHOtd8jjAKwkdsn0l20EmO9NqFKxs6gQnfUjZQogXAyAoUhh+PI6Tua48f4IkuZITY/eZykRMU739gQFEMxEhaOUqIoiJHt+9fsfo+EQNWcvTxhFAznFMwncF3WWOKhjwnlJIpi+dZeZngD4PttvYxP5HNoVVakkWizggPilyOxpVtl2Hmml+/7wBDy8SLBBJ2rdhloltOOneCWxfykjKBOwwX49w58yUkouotOYUrwJbjlx2Bnye/5oqpVj3inwAY3JzmijEUCj2wY0RuvswEOYhQBhmCXJ5T6HjLdUJGc0C0sZkCm3RTuhbRNZK6Hq2rJLUP4zZx5sAIBX2+I+gUsKMbVwvKu2M32arlm6SDvLZazqmUloLykS3hRKxH1BfLjpy8TKEAcNAyvd9wWE05qvs+sSh6h5m8ZUbY9vLtxsUWBhgK1286txsYOtJKphg6HxkXzezKzaItIdiAwpcPDbUy4zdG5vIbM8PAtOntFzQjOrAckmkdYHhynn1gWP+Xvh2wON39t0y+yxfX7+vdZ5icFs2AXuFxMjU84XlN54FiDI63x/DxGKPIK2LuKxc54zBGKgNpB3YgId3QbJjoCkbEQS04j7hcah8jpqge993ejenz0+7A9PlnIs+bIhP5nU+EiTNj+ER2Ycj1xkOXXrJ8sXIjTkV8kH5iTPjyasY2lVYkyLf76bhE03PyGnbexfIvSItpKONv4Qy9CW1ctezjzHDctdwxi0V27s4W+GAMXwItOLMPyWxJS/rneTamI32ZX+OcIR3Jyd0CM5NGkZWJn8Q9hKlLRbH0dJn8NGNEJ0/wZXIKN/c4W3rNaRYv2dH95fDLzIbYCT6elEsnM69/k7nIL909mrHT6gVpnGk1iYZEB71gpR273NH8hi8q2zCnkjGO3ElyD0iT5B/Yr82qEnmTrrpwi3jNvmOWPdOXE5pRowcgddlYdw5q2xyODCtw9+yhw4VsbWl5J6dxvwafE179ucC6qCN+8Y9w5f24BJFV8kpRTi90j3RLE78jdLx0gE2FeZh2d+W/hRWMBC/rPAi57y37cQbhFQny2rS8GYFX1F0UyneZ4vl9Svq4QizukK+PE8FOWdB2HrjNKvEeX4SzqZwcFJSTSTSrO0CCuSMyQCIgQ3m5K05ZMM7zvcsbXpkgr3W6wpEL/KxW00w3dYF1znB1OkpXKFn5s+8h/ryiWrd8ttTY7jIJHK4MJ4+v6IXH1QSuE90+ZFFbi/Lm0bofWJdZKtetgPbvYEh7nAN0y9m9mjTPjp18wAAjEKKX/9kETumlwzS/ZlkvcmSe5ilsIfOa8hfk7MwN8t+il7FvXZToRpyiiZDLUr7EaGOx3dpfrVVy30Xus5AUmeZJJZ80Dio0JZd5wvJemdgviNHV9ndyCeNBq5mig19EzIdkVn73krPC7nEVlee0quWXPiCuDActYDcyase4/NmWsI00MZDGxM02Ludlec1EgUyBvDSLk7UnNN420Wc72uujFjJglXFL1xf7jx1gHJB2fU+zb38FkwMcudKk75pXKc5XLcqsK1+I2K1Ts9w2g7VZKbSZrlq6o16B+vfC7GmhoTTjnWNKm/TTdPPT8sl/MS9GP00I4tVLM7nIBQreqfk7FTvgs9vXfV1ks6X9mgZnsoYunAhXphuMzIwZk8MvnrynLV5ULb8ocbfvuL+BcR8Q0UveYC4mAjT5xVU3b8enrk/jqjR/N7MkL9NYk6q+o2w7GKWuTIsfvsOGY7ta4n7xArOnGbxkDES2xE78bGEPZoV2F/GH7xfJwRep2B+gnOTT54ndqyhXJD91Wov8jTilL2UWZ0/UdHr5DVsjMDNkxHjwAJ0z9PdTIvuC52+6owRXm7gp2uEZAe27zdMoO7t02CWW8BV+OOvJI32FJWzGOH5ophvMlnjfKcHN+5cz3FvpmMkU4cod97tpN163HnAFip5OmuX2RvZTY/ycdtDF2XQqtwv4YRPc3uKLCPv80bL+XLW8qV10/9N+4WCG+x23Z9AxHX2O+cZaSwPQAGaevfhubOO2vjI2ga7pq+4t9Pv4NQj2h5tlut1YPTcvSAnHKmIaVQRZnEUlj8eQSBdMRXx2qfjH6pJWjLiC54Hcf/nsCoYfi98HoESek8+AH9Tspr62jZhGU942wjsm//VxBq3jHZ4u7RjeWt1dRgBdZJ9x//hGB5ciLX6si6yoZpr27gjsXSYQfjX77pXQByoCO4EAub3ud6KmH1lJdZFVRL9xboGKeNW5uOqymnYUv2r4xVZaXWSxaVTbowgoAopAjRBgFxmNNHqsj4Ditz52dSupuqymEcWvGn6xleYBBuNNx9aud2sPGZTi925wb/VBqstq8Cp+1fCLrTT1h4/9Q8vYENX2KAKKgCKgCKQI6ACTQqEnioAioAgoAptEQAeYTaKpshQBRUARUARSBNYfYDj+V8D7YvkvOBYcp2dxtKTPNidl8wXFii9FHK2tyC9++k6lFuGTkeZiNxHXiRfzLyPvTuGQV1luV1Y/L9G3SeY2cMmTmXc/bFthPmE7YbkYrz1CwnnsPa+phXh5OXP07eKWUT/y+03s9lTxDy2LuF8uAYPGfvyRyxXz8VWrQw04UCUGVMw6FtOQa4bYXDH69eV35HZBMqtPR+YvmSkvEcDFGV9ssZ8zX8dFC0bLwoTUsf/VsU5ZHXDb92jgsBQSHB2JBpuzBFoB1fSiHeRXLCvvU4Kx55Cy4vne8rwkJ5bULH57Wn8Fk4+xpuwKAmhQ/Ze2iRIb1jkrTYbcp4ivLpIvGurwxRFlhYLivD76RFwdAXd7nE2Nt1U80N6bILnUSkt4SMFD0yPLDtLE4CQzr6FAZsoKzM79ZvwAT1S0Afa0vQFGLivt+d3dRUqy5MJjByrCILw4i7CuNv51fphlMmS55GEuVtaD7sp89Bwnf16iIWcUDh5gcHOa0d6cNMnjQlQIlouEVy9LSM4yHhLZLXItOVeacIPI/resD3O6k5HjrimLWtGzZJ1InrQJaTuUtsk6kbwaH0yB4IXRz7GDzDbk5JWDCJWTNiTPI7WnigOMJeNJDavohT2GCdwYYjEkWprefjGjuKcsNFLkCaWw5sxpQoRM4yHcpTOKPBl+uVHrJYdXxs/3vCDfq0zUF8QNPzn9lOnSyk87Apy4wy2G8Cfq42Sld/wAACAASURBVC4NKvgCatrqhToGu0JSfhx8uVxgfH3bb0e9F+hf3OUwVhf0YSS1Ijej6fsHiLMYqNbqjXnPksJ8m/BtB9M2Xif57Jqc20EUmwo9Ebwy3w4W671K3nnp+O1pi3swcxjNWRtOXaRecq/ALMyA14YwK02wS9b0GktlyiC2PgpzbjcA9i6voHuL0/OFY5n8hQKR3kDf7+QUw4xj5OR08HZNLUrDCRjyZ8x55OnFii/Fq2fYo1kwk4gbbp4kqs0Ymkj55C7tHtIWO1qD10eYTJEsKuh/j6+XGcFDc/owz3TnMoy7ZliO68WpbuE351kyX5HtbKVO8uE1OWdXGYZ5pT6c7sEU24Ff81Xy+iVjt6eKA4wPVvHVAbTwfbb0oNmEoyflzEi6lBbKlmEoSJHjtMxRKL+MgN3PQ8yhQINCRlOK0hayM2Mlbl4e4Uy3g9TII9z8B9IfzryDjdKFsjt1Q2zy2/6zyAgaDkKy38rGZvdhEC4Sk3sfWm1Ll5ulKCky9zznWSJ/oe1spU7i4XU75QmtGdThS76NhNVeyWbCwvI6Qnt6xwFGIplzzsaLHAv4oqLJNU4p8MWVtRLxy++1DvwbeVdrys8Tt5v3adMRPY9jy6hoG0Ez9O5gQLTiOWmSdpkKkc8ZB5WbhP30L8gefsI6Ix7xScWZt61UHX9otjuY4WrtAlojsUHM1NQJrsGDY2GFGKS7S/HRhBlP8plHjR8/A+OFAcEJz/8ttJ1V6pT/iB1MKbKR0A6W5Q3swe7JGFuR0MRpTxX3YCRAGzgnA8HXk1vp0MzAd0zkPINmHimXOb3vhtnl1pWf89jdvG3chOznT7nGaYZOhlOUFrSWZ1tX5gscuVkZbmoGxaK4ZPrhKdx+tvsse8dw2h7Dw5NtHU1kgr93WNpuxlDIINeVsAW//BGcdMXzOdHspbRPjzNXpn55cVVkOyvVScjclVP+uEHsc1Hf5U3+FewApxQJ2ZH7h1TubZ5suIHI6uqL6Rz+3p0AKlJ7qtcK5ugT9Npnqb+73RvgdR9m31ER+0IZC6eoZFTsBW0+Y1obycq7OIteOIrkm2njQhG9kYUAvczIJZbYRMR/8ID+6w4QrTl9pLEwk88Ss8P3jpIBdJHi+Cxp8d80EOc6f0XGbUL3GK5uVsPA78PYiwtlHCXPMEg6cGaI5M1TcV/o3u0LlcbWf65vO37asjqVfmRdMuJEYdS7QAzprUGHcYWWeRXQ30ENW+Xwdn3FbOPRM8KeEa89KeGY6Vlr/68RZNeGrnYFVZfVVNIo/HCVmjweQ7LygF4N410qrdGUd0lbWldFQBGoDQKvjzNoHZdZ69Smyh9SEV3BVIS9UbO2iljVvbjqspqGFL9q+MVWWlcwsWlU26MIKAKKQI0QqNdXZDUCRquiCCgCioAiUA0B/oqMljJ6rI+A4rc+dnUrqbqsphHFrxp+sZXmAUY55ddXKxmU4rc+fnUqqbqspg3Frxp+sZWm/qAusti0qu1RBBQBRaAmCOgAUxNFaDUUAUVAEYgNAR1gYtOotkcRUAQUgZogsN0BhmP9VCROWgWodWJArSJ/1/Jm4cE6KUlqxeXz8lKofpcm4jkhRrHzjK/dDTw8ETtJdpelK/egojSXR3/XQ6CMPZTBP9CtVC0Hhm2qrfz08y+4R72N48fb1/PDt+vr67fD62+becCPr2/nh9dvG5K2kTphr96InG0I+XZ9+HYo8WL8zt++/rBP+4a6keleJb69XR+i/izYP76ee3lZtk2U52+onetD+wySf/71bf64uTzvUTW52KouF7A29pHaRg379qpq2Sp+q1amTP6S9rBgRwuyfVt5Y13P7UzahzzfZVtZgCDjBvWH7a1gLAnTySckF3Mc1PhEPd4JAZyZ9V/aGDJRHGU4yF12SzZ1YuPyMYkbvHAYfqJReBhjMMZPJrFpPOMOovK/JtJxdyDD+e/B5Q1G3vUYW8tL1JwbQKCMPWTZUfhoS9pmzQF5Eylo79QE6W24rWxtgHl9nMCUKGVRiVfdMQzvXudqCZec4XXmshWNlInIiNjJut2o3EUCCS8/0U1TKCdwScxrE+EZcUsgg+/NaWHbFjnIRfYwBD0b0Slw+KUwJL8M1y/PBT8JhSk/IIpl8YjGnHLo/S64wTptd/iCowTR91M3i9evyTWJ/f8O2RcdVbnLGNoDPwjtxuVblUIgrWgzThbtoZwdAUZlfr6XfZu4fCxmDbeVLQ0wSCFK/NZuhnvShenkcZGdN7PfutDVgpuceTdM6HDDtSCInqbIGIPsjM8LDIpu1ujkdJFJawhynMt8fAQ3l/KD8wsLQ70HHOR+03GGfT+C1tDuswxbMPKMyM89v4qfZ3ze1hXO2q1ixgkWhZOnhxPDLTLowrjv723Nn4ZcMKg74vB5fkbagHEfLlzH9uyBBiNkZkT6BOIrGfVeoH9hOWzmwvQsxx6W2lEOcmag6kG6osnJRxTxn5Cu95ZoRpBuvEsTMKzL8KVM2VyhtUrYzgAjZ7vU3IDUaDkCbnlJZcPZQVi6Da398B5d44CERpVYF4/hOM/KF9s9yw9eFEacZ8740hkcYOfOe4nRzPcMJqfIPU8vp9MJ8mbk5fUxZJ5xfvkR/viS+2xXL1mzc79ow6/mbkfYR9dyARpzdxu9pNowZdIkKiDswbmppZtzOoFH4UwoeERzkjLtoYQdZSBEH7ic3R7AoNRkDCB2W9kC4RgtK3FVgUtESYbEukDKP2JNLD5oYJDkTYbAKh0oFgrPGTAXkmhmwm41l4IG7E4j/V2JH5wGfhhm0xvbPZgrO1DxHsytzbsKdhHyjK/S/DTvdAbf8aLYRVjQl1NBiydMezyZWQ9BKINcymiP6RG/DaRNXfVE2AN8wZUfekaK9eU/wAwu6LlBIr5lbzm/pL2K0FY2v4KxsyazfLfuKZrNEpVoaReVWX0wDWmhqyBTTeYmDy4TOB25OqAroSB7HEmWH7xv3VrpnlUHnJt+I+2U+ywkMPQzpw+hyQYyX5KvQOYJy6f5Iz3hF5egQ06bSavE6rp5nb0AHLRyXoaGDjul9H0W7uW0HnriI7C6HaUrlxDfsK9LO/AeGqetbHyAyeWcxmXoFfKIT2h9zqDPDY4/CHBgsz+06G9n3JdMrkDOL20wC05zmtnLeVxOqR2/LQZmN6gzDax1FbKLSri5qLMzB3lGs+0mv/s4g/3KKZ7N5hnPQGvJLePGGvdlv8YXCu6PjNvr+dvHQ7eXQvudU+gufEGAVQo/1GDbEvpfUuvok3PtYYkdhcAgrugFzlm5NNtWNuwis5+vjrIXiEe42d/vf4Gny4T9xmc406aXvuEBnxm1kT90MEv53T0ecDaYW94Um+HGZbIfalpc86eCZ6l7oN0b4KeDffPp4CrrXiFy50+XcJD7POPmM9rJ2RkY2nd0rYilf5N5xtfpB+xrb+GXX7ihi+8ic3QH8Jzv+3W5Mn+7B7OUS77dQ254MrmFvRX6UEO6m0mH9+u5bzJrseM3l9hDUeukrfCkGjNPpW7xukvvKNRLk21FGS2LelGJtKgiyOJMrMk847uhS1r5nMEM9wfWHJtK9Or1suwGfuu1baFUw21lAY+MG9QfNu4iy3iO3toRBJRnfEcUpdX8cATUVsqpYMMusnIP1Vz1RGAPXZeX9aya1koRqBUCaivl1KEusnI45eZqlFsgF4U4ElSX1fSo+FXDL7bS6iKLTaPaHkVAEVAEaoQAu8hopNFjfQQUv/Wxq1tJ1WU1jSh+1fCLrTQPMBhpObZ2vVt7yKAUv3eDe6sPUl1Wg1fxq4ZfbKWpP+hXZLFpVdujCCgCikBNENABpiaK0GrsIAL8l/E2LE8aEp+uN/zX8vY583A/9LcwOSFmOK99vjzfQXi1yruPgH6mvPs61BZ8KAIU68sPbkh/5d2/KEtvsLzyzKVj/yp8eW6Rg6MEi2s9VQTeGQEdYN4ZcH1c/Agww+dZmejJ5bA4Sp41vEs5qDRXzRBQF1nNFKLViREBEzXZMFBK9xm5ugrYKaWrLcvd9TBntUwJxyR8YRm+nrv05i43LCS4erieXqIUqueKQHkEdIApj5XmVARKIeBHFDdRk/NZJQvYKZc8bfyCbjgmdhvAwe3ZEkoGHOSQvuEAXW0cuh/pM15SxkxMI0ZFl4YUGU1hf10CsSZXREBdZBUB1OJNRyAk9KLo4MgC6hhFLT/SlQ0w7ojbHl8vwWUJ2SnPiJ3yeDmuTLHL2SgkPCDdMg4Un3LKMctsD9JA597+jAlPn5Zk/hrkmNFDEaiIgA4wFQHU4k1HQGzykwuKVgmtkA8iHITyWSV9dsry2O63kGDZMl5klWJSMmhlJZl7tu5IRGuP/Dq6HPqrCCxDQAeYZQhpuiJQFgHHZYTEYi3kXXErFGQGWfjSLE+kYac8QXbKgtEio/D32RTarX1MyS7HA1dGOb7Fg4thf73nsZH2jIZ5ufW+IlAaAd2DKQ2VZlQESiCAJFYDZG69/WwZJ0uwSmayUxaxvtpqpOVwgBgic9/iyknUl9xe01v48mTv0aDSsQybjWR/Fdjo6dYQ0BXM1qBVwU1FwDEYniUtZqxcxiqZyU6JHyZ/6rUhk/XVAhuWYwKy1zzUcZ8FN/YvkHWx48rjpj6vsvY+Idursr/mIaf310dAw/Wvjx2X1PhLFQGsUfH312V92SnXUcv747dOLbXMeyGgscjeC2l9jiKgCCgCDURA92AaqHRtsiKgCCgC74GAusgqoqxugYoA1qi46rKaMhS/avjFVlpdZLFpVNujCCgCikCNEFAXWY2UoVVRBBQBRSAmBHSAiUmb2hZFQBFQBGqEwHYHGI7Qav+Y6z0azX88JqPVvsdDa/yMLDy8qLlLdMPlXfTdMK8hvVqMEAzweneBpFumnBeUN6s+NYZv41Xz8ER8JDhNx2bjYJcUWMYeVtFNZt4G28pPP/+ClPLbOH68fT0/fLu+vn47vP62mQf8+Pp2fnj9tiFpG6kTduONyNmGkG/Xh2+HEi/G7/zt6w/7tG+oG5nuVeLb2/Uh6s+C/ePruZeXZdtEef6G2rk+tM8g+edf3+aPm8vzHlWTi63qcgFrYx+pbdSwb6+qlq3it2plyuQvaQ8LdpQr29hMaFPSPuT5LttKLgQigfrD9lYwNorsyacWtMcP8IRP0+MdEcCZWf+lDRgCcX5wBF0RI8tGzZ29zrOkZ68zeMEYWicyCjDeMXmf4GGMwRA/mUQm2HI65nIHwPEe91H3U0O8hcsaGL70wBZJH9OMExcOXzJf7sHlTQ9tYwh3Wfg3A5iPbWUZe8iyo4xam1V7H166Xd/m8M3XZFvZ2gDz+jiBafcEjlCJV90xDKUVhcvI8Dpz2YpGipFqp0CRaa27hspdJJAgPznzoBfKCVwSGZ0knlu4JMdYhYOb08ImvWKmcfsUjsPgv1QqjKHF4d5tXjmIcN4WHLjBh2No2YGIYly1W7CPeZj29+oSgzg28CDsxGCdIhC+4ChB9P3Em5VRAErjduS+ngrBE+73Lq3j88IIeUokJkFbPF+0h3J2xJJaV8zNc48Tau9ouK1saYB5gi+3MJ/hIlnFdPII5SZqNNt7gd7IEiMNDmzgQBNLqc2RacUsfIpR/q4or5wdkordrNHJaQ6J0uvdZ5icfsJoVjmHfSHheA29m7yXPs6w70fQGtoX17AsxzzF0AK4pZhXRGJFgwo+r7mrF6sDO9DmaMTexsnTw4khBEPSr3FKCEY+/D7OGExfHvVeoH9hg2lSP1cisWJYl6Xm2MNSOxJy946O1pg8xW8r2xlg5GyXlBBGchWKyT6dAnEu8YHRaZ/v816ClKMNrX36DQ9DosQBACmJ3UFhnhivcXCfnMLNPFb8YiN55owvKxq8z/I+iqAZ8xkOVEiehayJo9MJnEkK30Wp6Z29y3vzksRyyRG+HD8jRwoNNGI27c/O06INP5m7HYHciw4N5262MwYmLZtO4JFmbJZILHU9sm7dZKupNuCAK/mbaQ8l7Kik+KJssdvKFqIp07ISVxXIXHTWwSmyPB7wpYUjffFBRjEw7gCbkahc04FiobD19y/cxxs0M2G3mkuMn0TpKcGZLq7oSrmieNAd8r7KUVjA7sFc2YHKMTHSHswyDTq0+ffpC9weDOD5iAYsszK9BNILDmwLq06vZFwXdi8qhNlvZEFfZtcw2lV6mL6sRGIpINVPhD3AlxXsqPqTjYQIbWXzKxg72xowV7h1T9E5hgovv6FpZl7MHe65ClbQJA8uhkSJ5eCghU6yyA/aUEQ69b51a6V7VoFfvioKcp+FZIV+5lQ+TTZwUKHptcwTlk/zR3rCL64x4PwqOGjQLasbIi0T9vRs3MRlicSaYwMBxGtdbtCOwr4u7cCrW5y2svEBhjZzeXPfAw8vcBl6hURMk0ecAjPoc4PjDwJcfvaHhn9z4RLp133JJO9lnDeSREkMzG5Q5z0ruwJkF5VwiVFnX7LJ7z7O4A1Q3Mpv8RScOOCRVOuLeWPm6pxnZFeWc0R8CJBrZBl6jOKW4XYZI9PlHXZ/c+ALBfdVxu0SX9aFH1ywjVg90uClRGIO1NV+c+1hiR2t9JRm28qGXWT2k7xRthPlCDf7+/0v8HSZ5JMpkT90MIMObhIbBxu6ApB+liWyod3yBvKM3Gb7BZo+UhKlBXRwP2vUu0DXZccmGSpfHjPwzlPSgWFrBPfsFjOf0U7OzsB4OkkPzrePbrIEV4SdPnTYa0NyQp3j7Jw/1kjss9BoBw+pXsntGZawGaP8YV97K0nbz43souswKYMCfXAh3cbCJhBFJRJbs8sssYciqb6tFOVstq1oNOXivrE0NaoIsjgzTh6PISn6QGApIrubISpdfoAaGoVfw22lTPei/rBxF1mZB2ueeiLw+jiD1rFbz9SzjlorRaAOCKitlNOCrmDK4ZSbq1GztlwU4khQXVbTo+JXDb/YSusKJjaNansUAUVAEagRAuoiq5EytCqKgCKgCMSEAH9FRksZPdZHQPFbH7u6lVRdVtOI4lcNv9hK8wCDEZZja9e7tYcMSvF7N7i3+iDVZTV4Fb9q+MVWmvqDushi06q2RxFQBBSBmiCgA0xNFKHVUAQUAUUgNgR0gIlNo9oeRUARUARqgsD7DjAyhtIqAMhy8nwVGU3Mm4WVCJnfccRtWdh4+eZkVhdpMC2KpeXui/hmKMuw+5k0Lyx/Vn2ynh3DPW6rw0f+ynhkBQ3dBFabkFFQxcYkebYQ6K8gTe0Ae8hPP/8iWJS3fCp5x+X5sseukneZrA2nI4Qblrg5cQtc4iU5yDNrEHDKS25xeb7LPOMb1WVen2Ucz9++/shEeX4zr/w8R+3ONopfXVpXZDNFaW/f3q4PrZ5J5+df35zKyV6uv9WlgdurB/WH913B4BP1eCcEcGbVf2nPSavosUysJNhAOYx8mejUFLgS2SkHLthls3nGK2mQg7AKQr1KwrTw1hEospmiNBkxfB/J4ywfEHFUNYnd9YMGGHxhpVwlYsnpLTfRreD5V2xXCpf9ZcpsvRfW7QHELYEMuzenhRVb5CDPzm7yibDy0nioiOS8kOdEmWCpgimkP7NaZj+iuXe5PzsXmrCFEJG8fNYe7u4uoINRsulf6sZUWwlRrHxdZDNemtoBY/1BA4wJMd5mrhI3o3azZEuqhERjMB4K/oysvrFOmSw5cd1byiVuX1Y4xkPvpoiOmnB5hcfJFLpEeVwKpvh5xkvBkJeJOHKmXTjhKP1monWA1AWGXC+PwnpZvjFM4MbK6ML0FikxFp6vtrIAySo3imwmM03tgODdMB/MKhoL8xqSn/Sudd+k15kn65TJFBTRTcslfo/DwWtOs3hpf0kEMMhPkkCriLrYMpRe8QsxR15wm7lPULw56GMAWr0gjTM9D11tdBTTYJuSu///GPqGMEc0RXC58EqwCym23OcthbUoYdhAi/K14dRFwSZ3DMxkaXuutpIBSvlbRTaTk6Z2UKsBBnVNMwF2nTm9ozG607zfdcrkyYrg/lOyApe4fKHlLE+YbbR7hbRWax7MaonEWkc4g+4gffLoGS6B9IxfnhUNbGs+rl7FDKFbLnbChWjqvQ+ttt2f2RctWZrPMY2KMlmnaitZqKx2r8hmitIaagcf5CLL0Cl3/gmc4guoNH/4OmUyHh3PrQ1yiVtQvs+m0G7t+xBJ/zKlhHsyaW7aC8JB5RO+YmWesHyav2EncvOXm/4dZtM2tPYDHMrmC4p5l2orHhzve9FcO/jgAUZ8wUSztJTznbw3yFe+rBesU2aZzJ1ON24QM0DjQD3qobuEZtFIL03TaHJRdXDl4NpIL/32KTjvirs9/32F2QvAQWtvfovPms0zHoCx/iUPtGN4cAp5esA+n7EaKZuvqCZqK0Xo5KcV2UxRmpTIq5crMEzkLdSwfe/JSZfMH9H5x+3B7B3DafsWbs86MMNNzoQ/3zxLfdbt3gB67T7MviPa+zmIF5UJ34k5Ihp1ewkH+SLPeM6MGkE7SgbQ7fTBbDHQIEYjmDxoU5lcYom9iYPf4CHlpKc9mLCELN2Mc8QEJwEXaAMdbrDYn/EAKJvPK+RfqK34eJS9KrKZorRUfrPtQBkt046w3klUEWTRjZI8HkPCU6318NjlUlHp8gMUofh9AOg1fqRGU66xcj6iasoz/hGo6zMVgXgR0BVMRd3qrK0igDUqrrqspgzFrxp+sZXWFUxsGtX2KAKKgCJQIwQ++CuyGiGhVVEEFAFFQBHYKAL8FRktZfRYHwHFb33s6lZSdVlNI4pfNfxiK80DDAZsjq1d79YeMijF793g3uqDVJfV4FX8quEXW2nqD+oii02r2h5FQBFQBGqCgA4wNVGEVkMRUAQUgdgQ0AEmNo1qexQBRUARqAkCWxpgKES7I1Gyv1nkYZsEgYL5yThbm5S9q7KyMOH4SU43BQRXXj6XX5BZIRfAXMcivhli1XgucsZ9jpkjAjO/PlZb7VpZ+t/qA3dQuNfPA3sI9Fj4Cgvydi7uBFtGg23lp59/2Tgps8/RTuJ/vH09P3w7jJCIGk1q4/htSiDr4fD6LaX/LuQQX/JU5pKfy5I6ludv+LRd5SLfmC4Z5zlWS5BdTK5aflHiu9zZGH7vUlt8SKE9UD8+fEtfWdz/z9++/sipHKWnmf080j7k+S7bit/C7CvqD1tYwfh87fgQPPbg8gYj+44f5pF8TYL+vy0EcGbWf2ljNGVxFHGIi2yLp44NMbEBKn0dH30SupURYmWYeZzhNYmLfBFDvVM7BIrsgSJbtwVNOAcLnZrguxkNeXoYL9JacL5m28oWBhhDmnT75clXAyvTvqDCpXt4jcNQYvnFvfDyJDFYiqbL1lCGt/RFd0Wa0a9WnFfEPwEwuDktbJ7HIV6Q0+QTxiYHESon+V3kuSDKevpCrJZlaZcLKhNTktdHnXsG+z6T7hEbpruHjfb6fXg/gbu7C6RiMG65i7tXg5LaxEq9xbMHjJT8fC/7K0UWzxNHtBaCVVRma7itbGGAwdXKPYZyH2ModzdIrPRyJ38lsjJiOHfiNRn1XqCf+jON8aUc5hjq/KWf5dN2M27Hdd4FGA/B2Z3Uf4znr3efYXL6KT8cvn1Z4XsMejfSiLLQeIXHyRS6pQcH5SI3KNIAkbEPk9oC9VHD8Mn8PYMDuP1MfnsTmt/w+NwbDhEI+j3lJUbQVF1jmMCNIeobdGF6+0WkuUzNtgmHQuZvCXtYmGR5gszgM/ns9C0mAF6+8CJ+W9kSHwwaCZFcMZ7YsR1vSBepc5MlLCABB/ze5RV0b4fw+HoJl9/NsnXkRPCqKFQaXZvnpylMZYrMWY04nuDL5BRu7vdw1pvTYMbtEpiADF9UrSLq4kAfORK928pFTnAsoUtmxKzLBVWFBDtIK803F//jWXAXrly6pObl3GL2TG5JmC3KaLRNZMAhby2xB/po5ez2AOe8OZMx1g/A6c0zkNmhYeE7DycARXZlnx+7rWxhBSM1R+fmZc/siqVXEXL2N2e2fCV6xbKH51KYyyhbfFfzERMolF1t2IF3ljcQIQivjxOYdk9Qi2selos8OaIZtJ2x564813zGThYjuxgALnPSlX4yX5L4LRKuRpNg3NBMxsc3MlgwfQnmqqE2kQVF5r0MezCDC670kTgv1wZ4gHKrTSdZsPW6W8t+I7SVzQ8w7FeWy3eLKjNY5m+S+dgbmt+U+vfZKG+vdeBny7siQzqbwOnIusjQkNFJ1oCDNhTRG+heWqkvvwO5L68lqHxHx3O7te/nkvsslBL6mdPctBeEg8onNE2ZJyyf5m/aiZ184Wr/GV1b40x3L2IiP5ZgiPKZRnMRbKxN5CKyNGG+cgkHj6VF5xnCvi7tYJ4Lz+K0lc0PMPy1Ba5A0n0TgyLtC9yC3Shm0Odc5DxLdmDzQDRPM5ubdsCiGcb0FtLvB3hGluHvbCz/uHhh0UsLVwrGl0+U1AhwOPhTZ2+fwvGeAz/8pc1LgINWmOEITrpTcB9y0AZ+5iqnwVzkIZIL13l9N80oZsCBvQB94YTM7gtqSctmnDTWJjKwcLeK7AH185n2KItWLmXkQLNtZQt7MLTJ/wytpANnHdSQO/CTv1H6VQZtbrXhDGfaOOGGdq+HKwznNzYfCfBXZFxW8pTjC9TjMEdPN34MwAy/0s2j/OMOdf93CYf4E+ps2BrBfUqZnD9TPkpwVej21ni/gUYweTiXWGJvou4GD9BB/nnqFaS3sIQsvfvn5Oal3r14UNuTo0u4H8xSPNAK8GV2bzDhSdYtbuR3YMZ5w34v8i6Kz76jNrGIS4E98KQJS0xtf3WFje5oriZspUAOlWuyrSijpes5a/5GFUEWZ23J4zEk6QCzJig7WiwqXX6ADhqFX8NtpUz3ov6weRdZmSdrnloi8Po4g9Zx6A6rZVW1UorAhyKgtlIOfl3BlMMpN1ej5uJlzQAAIABJREFUZm25KMSRoLqspkfFrxp+sZXWFUxsGtX2KAKKgCJQIwTURVYjZWhVFAFFQBGICQH+ioyWMnqsj4Ditz52dSupuqymEcWvGn6xleYBBoMtx9aud2sPGZTi925wb/VBqstq8Cp+1fCLrTT1B3WRxaZVbY8ioAgoAjVBQAeYmihCq6EIKAKKQGwI6AATm0a1PYqAIqAI1ASB6gMMx/PJiAfGsZYygl5+RMPrVJf3aD/rxEXpDXTDWNi0IF7cQtVkXuI28fITb497hq9nChLouIC8IJsx6CHExON88XFYwJNu1A2DutUnE7Qt3iyyFffYMhgF/cLr9xTIsom2Qvj99PMv2YTKpe7+ePt6jrzV1xl81DvKK16q2SITQiiuanBagmf83BKL//h6nssjzi1pGM94KV1W7ddVy9egi+VVoRR+eYU/4n6hrbgKfXu7Pjx8Ozy8fvvmbi38mjzXLgPZzeH5mzWzt2/XWN4myvM3lHjt8lGZ869vP6xsypfKW3jebtyg/lBtBWPJqE4+IcnR+AGeUKIeH4xAyE0hOS44VDgSV9lYY0zmVsDRozzjH6xLffx2ESiyFXyyWYn34aXbxVCkBQdFt8ZgvsRKwQcHFp2C4eshCg0MTmoTjz5hhHP3rpSh+/fxHTqdwXcSgKuh4YuQx0J3879KA0xKRoWKuuqOYXj3WoACsbxluVTM8jG5Qw4Xl07rS7nklOtNb0mL8lyaXcYqN7mvAo9n3E9acqU840sAKk72+mngppQlZT/v2Hy2L88nbNZG6IYnV/R/lilsLLljtwybRyhPXstzklEonx8S7X8LttK6ghHSXtzjBLrwIDbSNFI85TQUylxGDiJ0Q/LDyHNBKkeRnA/KkgbyQ+r736/XrxpS8xJfghuZT5ALfPKYw9JLBoJMixh6nEjERr2XBb6Y8QTghjhMiBxs3IfOZ3tNnCbpLJtCwI851LvhMUcasTSNWqLc5Kk++cWBlAmkoxtL9RrwirBBgZtppSXtifKMh4jMryXjqps0yZe9oyow/f15cAC3n+8ybAPzoYIOrF1wPqSwflrgRHqECXMpFfV/Y2MvvRHb2PPJDG6n8xqXOyuSX07CTubKshVsyN7REawT+tUMVGVWIERbAkzL0KH3Gg0qWJdYVi/UF9bng+Fl4SmMnAbIFdPvIxnYpSG3kj0t4HVn18ztEB5fLw2XC+ZlcLkM0cGKa8uNwcvNPUOolYq27p/0Gheypy4aMC05U46ZeQ5H4ZzeWZCRpuz2CS//L82MFF9aLeYH93lF2r0B9Nr9TJQMA6XyjGd3AmJcLaDQ5UJ24Cb7oBmuc59Igc5l6dK4Lw5h9roHx6dtuH3AFz6+5MhTgITv+LLbQ5rl57kE2XedjRlSeHzmJ9TtOFu3cwnB2TL7CrLHcplpK+s1bs6CaSd1S8TsXd7DM5qpOWiSQKuXZ9ijlSQOOnQ4DhqTZ7f+X3OAQSCG2HicIXmkYtR2axSLMIQETOiXXMy0/A7NNpgK2GWVckqy/BXKcHIj+U1fWvjOoZedMyZuHr7AbtvQ2ucL/z8vn0syLIvufejuFv5anvHnI3xWB+mTR0gQB6RDnKkvfUkXSq5xIr2oB8YlbGuZ+ZIQbhGTjSZXZmC6PD6F9mSGq559MOMLKQ+Pbffdbcs3rajn/6GtrFhLM7iUZMHMkh2hraznIrOzpQG7tKwbgM49d1aIIM36RN7nNXiuufNP4BRfUuwiI3da+Jhl15uQsewZu5Ie+ofL1lv6jqlMrhyaiOCgQm5UmScsX/a5O5XPrAacK3fcxwE1rL/c2OU0wSCKA/zVwQQen8g9Zmmtt913ty0/bH9E1/OVS/BeC/u6tAOv/XHayloDTC4HOxkFcrVPHl896GDBp0wb+hkG55davKIZn+Aif0r6TLm8mLHgziZkFIj/8CTepBXYUodu2xcUvuISt5GMFc3VIzWiUE6zecaX6phe1ALn3PzBnhiQ21n076MT3Lvp4yba6bHZCyjqu9bG0g9taDbs9mCC5/DHOVmVKpKflX/X7xX28RUah/r+THudoyy3abNtZQ0Xmf3sbpTtKDnCzf5+/ws8HcsvL/bg8l66DNbgFCd9F/GK75fsEEUyrBeipKR6ZkN//6h3ga7Ljq2f2S8wTcNZ9eBhzgOPn1aO7ud6VJ7xsioN3b3zcsYVdgn3g9kcZ9wN7I3uYY60y4/6wFX/BfK+G20F+dhlA3BiPysv7P97xsZmnTPo4MsO2l3opt/W0mZyG876HZ6QtXs9XPnPXCXmv7Hbxryl5qzQVsLM/rW0FZ6oYfIU9UjQu8O5RY8S9LR08MMl3lIhewx7Ak78+uQ+TmxR305JTljCPaPuv8poWVFDUUWQxZlY8ngMiXuhVcRm14pHpUv+6/EzmOGGcfJOb6e48FvSextuK0vQ4WSNplwGpQblUZ7xBilbm1oJAbWVcvCt4SIrJ1hz7R4Ce5cJfuGlhyKgCCxDQG1lGUImXV1k5XDKzdUot0AuCnEkqC6r6VHxq4ZfbKXVRRabRrU9ioAioAjUCAF2kdFIo8f6CCh+62NXt5Kqy2oaUfyq4RdbaR5gMPhzbO16t/aQQSl+7wb3Vh+kuqwGr+JXDb/YSlN/WOsPLWMDQtujCCgCioAisHkEdIDZPKYqURFQBBQBRQAR0AFGu4EioAgoAorAVhDIHmA4lpKIZ7WVR68rlEJad8DxjK0rJepyHGPJ8ZQEZFesW5t2kcVRkoFMZn8weugwSZzfVwwToHmGp6dMORnPi+lWUZuL0tbGwI83t7aYphQsshWOhuDsyO/jC/CwLl1e/PVsq7m2kj3ALKCnN3YGAeroHNfIRpwmsisKjc8NwJcPM5AZUqrR6QTOvBEgu5Uu1pJMfUrO4PZgwFGtB8hm2k/lWCI6ing96CIf3HwQIzkHg6yAgFKynisC74RAoa0AxnvN6+MZ9aNAoV1jDxxB+37OB5MvJ35b0QEmo6/s9C3mcREhwy0p1ewVW8WhwrtwZWONMfGbxwia0XKc4fVf2gEnebN5xjNQ0lu7iECRreCU7GGMwUcdYy9ST7bHD3aittjYp4cxtFv7iwlFcmTofkndgANfLKyWqw8wvBR0M2LEU1wb14hwyXBaBy7u6O1GBy3f3TJSyLBL0eSOwpzb9OTJyhbXRoj5/wEZ32zeVL6oC2eS13R+kUCC7rWOowqw9WM5ksOcCsu0MqHXTa1q9/8Cz/hKNSSOCmS6vjn1S0nDoBTJeSHPaVbXbiFlFmo+Ip5xavJaR1YflII8dw32U7IBOrgvJnB3d7HY5yldlkse6M78kGlkL07mPIeeWQQ8Wynq4wuIvcIMJ2Epm65ML5LTAFtZfYCR4AXnRP85QD6Y2y/GMOilgjGo4Z5nzOSH7OPbyrhuRr0X6Ht+SoAxMsPeMCkZhrceY3jrz/Y6g8hs/NKCkc17cHtWbk9mivGyMbrsMzMpGneR40MftSZz/gwaCLO40oP21vrSDpDsEbuxy/WQFwRHjzEy7DAddUZjXu8+w+T004qhwuPnGc+Aqvwtrw/KYtjniJfd2ge5F9G/CHevLs8YicduDNEepk1vkRKDk/xyo9aL4Ejy0xZlOtkN/82ylZUgIaI4gMlnOxkuPSGN31Y2OsCQTo6SEfRe+pAk5FrpwY0L/W5ZME9s6HB2z0yRsS81IOSevnJ+S6KOFddMpuS/COd5idAHbfHBmFtxvxD0wETuhHwodgWMTMJXc3ZMnnV0wdUVpJup+AH1SeXlP+2DyD0Ywz/ygrwgtGr7DFfI255XZfQPT07n+svLlnGfecYte2lyhBMLZGM6IN2K2XRzJ9KiD3rYoW4QszS0vuWCmWcRM2Ryp7iEon6MU4NimU5Iw38zbWUFTPh9gbxwN2by/Px8BbN037NYTuy2soVoykh8dNWFjp2N7Xn4hkRN6OP00te72KfRKIM/aVHaAbRshV5nL5gsSdHMoMZihGvHyJhzpRtqwUXJtb3DL6oh0B7MEbWdjenSVhdnuLfZLzxiC6XVnq+/NVoZIc/4GiiIIvM+KG6aU5pJ45LTEVEia5iwj+xyi/04kFooM8jb9EtpK6tg4dmUK/hibM5dlvmN0FY2voLhfRb6imnQg5cFHnJic3OjPP2KzegyCsjJ8x3Xp+3Wfk5q9u291kGQYJa5fFNuuPENwZUelNrpy9A/nDaGNjhxVWhXOh1+6dHkwH4eLn3HVCZXDu3hYF+gZaLME5ZPn9vgEx4IJnBKX99Z1y8uzJcei/1YFFlTppDQ3NOwj8r+uwoqpeXEaSurDzAM2BicR8rn9zb7LC+9G7g8uoQbuc9iOcNdObdxWcaxlaXP9PNXNKIhvgwPaGlSWLdACs1WprfwxVaAN/hclkBOyJXustXyl91Q4gMKMoz2KRzzUgRXLMI/zJ8fd0/QkRIexrViXnT4wqM9MHQg0uQg4czN5hkP0drINa2aYb5KoRUkM+wuE17Uj9eVueyZsaQX2krJPk5YbEIOr16ugHcU5KC07sBWEx0VuMhCdxYu2HnDPp/fm7/3xkX9SH4Ge9vHv7VowTO+mS7vB+YrMm48Lv8zecrLIdM9mKW881Qv9+IrxT3OjzD7ESkfehc5zPF+a58SgzRyVVSoK0l8t6OQZxzbNXiYc8XjHtTofj68SJ7xZfVtMs/4MmzWSj/6hPthZ7hKNMNKuzfA6775AGO/SKLfV9u9HvZj/FqGjiKZPOEw2Rr7f6Gt0H4yfmzUwY+NWCU0wcqxlQpyDPb0MQau9EeJVYVvp/Thx/zJu6UtJRxL9UWz+yG0cCBx3yWkSQUnUUWQxdVg8ngMySoAFGCza0lR6fIDwG8Ufg23lTLdq9nRlMk/LdxFO+UGK6PdNfIoz/gaoGmRRiKgtlJO7Y1ewdAfhp7dum92jBts1cl7o2Zt5frUzuZSXVZTneJXDb/YSlN/aPQAswmFqlFtAsV6yFBdVtOD4lcNv9hKU39Y/Suy2FDQ9igCioAioAhsBQH+ioxGGj3WR0DxWx+7upVUXVbTiOJXDb/YSvMAo5zy66uVDErxWx+/OpVUXVbThuJXDb/YSlN/UBdZbFrV9igCioAiUBMEdICpiSK0GoqAIqAIxIaADjCxaVTbowgoAopATRDY8gBDfx3vOBLMb0oOtkkA+I8mRfytTcqOVRbHT3K6ESRx1F7G06YFnD2GVM6keSH3VQd+T/loPD76+T4a9b2Sfd0Fc3W1lWmBHbgs6a/MG8qxhIqGINF/T0VvTz/9/AvuUW/h+PH17fzw8O36m5T97e0a751//SFv7vQ5drDdqz/r5vwtVcO367fDw+s3oypfRz++nr8dpkqkNFuOypx/fXOa/HYd6nr3YNmoLhljh+kKWKxbboVHbCvrRvHbViU9uaavz7s32YGziyI78ITgRZEcTEXbcDYkz025uO1pSysYQzJFbJYmCKUb501gPqS8tGx87r7+visCzF8hYq4xD4bhrzBh9btwJQOWOmZFGdl1H0mvpjP4ThXH2VssHOLvqgd92MciEJC1meCgUxNglPt6jh2EtS6Sg2+6hzFGCbHMhkefMDL5+MG8/xpgT9sZYCx7pXtJefrgl1tiooPSsvIigeSCXC5u6Sjdau6elZC3DOX7Iq/n/kHZni/Hq41eIAIeF3kRIjKMuCBlo7D/zFhZVFbTAgSy+jneS7l3hNvS6/fh/QTuMOSRcb90IHVBq00EeGdcYhTk53vHokvpghMqI3vurSI5chAhAdKG5Hmk9rSdAUaAlasUl+BxlBs+GYyLzaRLI8kng2M+Gd+B4yxHjpJFQjMSivkKuc3dg/XX7bUgrNC7sYbGnV7w/dwNkZfEzupwWoATMLg9w0GbMCYaZHyR6epl1b6U18/NCt9w77gVZtDvPQpseu4Yg/PfGJKyQRemmd4BtYkyGjITLUujXmgHxdI8OYVZ47en7QwwGaAS14ibZXVkFGPkWmnt2wJ25XNiyQ/2Lq+QFGwCj6+YHi5D5UrIFjc/aKQpMRbeYfePl0EvHAKMIQ7m3kvLvOReLJvlZ7hCXhJXgBiX7y3jIpGPGVcor17EqlEXjHO8Ms+K+nlYwLpqnE2Y/mzdmZy3DafHltyF3JZheb5Wm8iERdw0gW8PYJCuaIrtQBT1ThfleMkLF7HbUwHh2AIW5W8I/7zt+kjegy+yhETgbAp5V+bHnMXP3AuJztB/iQlLucfnAs1XUOxqcDeNDHelvwECPAgPDYc4KYwHnkubCfV1KyYBsmiEHOKyeds9z+7nC89c8AbsQ6ttV5T7lDu0nwUJ5ga5zNQmMsExgwKu4pHwy85tTb6ydmCl5srJfGrGzQjtaTsrGEuPPLyjpceqh6HmTel6n42roJB7XD6CDWl1bnMpQs8FAqEPOU3C1csQWfho81LmkX7lNK+eLCKQ3c8X8onJmkmjfYKcAX+hsL2hNpGHDHqJibIDVy72PZOfEanHCwbzXDmhPUhb8R4Wpz1tZ4CBPbi8YWf9fNORwTS+51yucTswPTxZ5Mkw3OZ/wD1u9g/EhqdTFs34REcozW3uyjfht5BDnFaYc1xpA3/aPfFndoRRpBzi76L+on7OFRAusGAvYC1iPLWJbLXi++Uz7T+GKxfOXdIOKG+hnCM46U7xw1nzUmuaPW3HRUag8/LyGO4uzqCDSkyP7gC/3LAL0YUFDg5M9wPzx5lcAF1bSGFschuf6AVtMFthxFXNX9NKOcpDnkKde1LIIY44Dx6ggziz2to9GDl9pQLR+CLlEE+buJGT0A0G0MZP9++x0+b2cx58bvlDihn27+Qo7PfSJkpWUm0iEyh+2WPK1PV1m4veK4x7gR3QnvKwZXRZLAe3gZMBdDt96PDMmlauniMOnxqvPSnhWGbXK39TI8iWx6ruOVWX1TTUKPxw1ZI8HkNi/16sGnJxltZoynHqVVulCCgCW0bg9XEGLff13paftcvidQVTUXuNmrVVxKruxVWX1TSk+FXDL7bSuoKJTaPaHkVAEVAEaoTAr2tUF62KIqAIKAKKQEQI8FdktJTRY30EFL/1satbSdVlNY0oftXwi600DzAYbzq2dr1be8igFL93g3urD1JdVoNX8auGX2ylqT+oiyw2rWp7FAFFQBGoCQI6wNREEVoNRUARUARiQ0AHmNg0qu1RBBQBRaAmCGxugJFxw2Tj8u7LPJs+51hb83hamxZfe3kidL5PjYA1Z3046oSSGGXqkOLKOTkJBruYHxT4z1EzJH7CPLbcPHt8Z5l42WYWpW0Difd+3jba8NEyGUPX1zuw2Kddmm9PjbcD0ttPP/8SEkyvd53HJZ53f72nlCr1nvzwCGGpOr1bJsbb8YrjU78Rz/j12zeugM8d/uPruUjLryHziKcyTD7JLS7Pd5lnfGO6LNvny+bLV02tUjaGX61a5duMsSdnX36ab0+UZvORDZ5/ffth2/We76ePhJL6w+ZWMCitLgdxzyRhPLm6VG7b9eAgo44NER/GXC82Om9AXsWEbhiEfPZaUClcDfVf2gGRVbN5xgvQ0qTYEAiJDjlwqOXjKbInGZZfUi7gaqhJDLDvO8CEy3V5bc8z+cWp03K6XYomd+ye4aUq3b9IIGF3DbpqpEwq57mLsLy3vqUMcR+GvvUUOGxSGCaejcemZcJAHBUAg5tTP1UaD6VIzgt5LsiyKOIsM1/6kpp3lfZPjKDLBGAUcdm6VtI0C0t4ndeXbb5M2ykro3maKNdijDz+nLJcUhHi47FFi+xJ7YBB2vAAQ8bi/JH212PRs4rJ/cnjFzfGeIBhtImIbNSawK1TMsmaYhzsK0oLGOmAwmAjd7wt94yc5TAewl3RjD23bjuWwC+WDpIpId/FzSUy9NBBYeJH0Bpa3QxbGIrfpS227/XuM0xOP1m6hMX07Dvx84xnt3vVuyYMfxsofLtYceaKWdaX82xHClwmQ+bV8ywEzIStB8SzV2xPageE0Ib5YMhYgpc8vejOZvSsEkfIL27L2WXqyLq92LVz2xfy8hj+0IhxQEoP6y5Kr2M+cXSvNOs9S6DFesEXDPJSvCAnyfP9Hi4Kkc2vM1vUGePyBF8mp3CD+WDFAZl5xi8duPQxAK1enmGP6oIDPh2Gc8Pl0d/lCCzryzm24wleJsPLrBcBAnPWSjcpK7YntQOo2x9aZvOLv85eAlUTL7m8lV2Oc9iZvPmqqQ/m9SbLRn6esQdzZTksivZgiAkUrpwhVcDI8ownRzR7RorlEa40Rz146ftfnlV4QnOKFvblAhuQCBXKkBn1XCJgBpeA/dLuwZSxJ8MAi2SKDbODDbvIpEo2d77XOgiECT9okOJd8uppAqf0UsOVzPMzMst5GfQiGwHaxEdvYl+6OY37k7ewpH+ZBIR7MqlQ2sPBQYX8CTJPWD7Nrye5CGyiL29CRm4F402Yr1zKuDKzcGiuHbzvAMMvljE8PBklvD5OQG6lZKmG79EsfHoLX1w53HkutRJpIhc5bwSL1QG92Nv+Jv/QbkKxPxmyZr7GlWIGZbPiMHsF7uu8ZvOM5/bTtRLEV3xF9rGJvrwJGWu1cYcL4aD8mfYxR4Hrn5pkN/mX2hOv4q8MvbucXMlJ1w5DVFT1De/BFD2K0mjjqw1nODOmAaLd6+GKosz+DL7w0K1ygdzZHRLT7fJKpLVPFwVHE7nI8auXUY/2VhgpBMfsi+FOCh64yX/Tg8nZGXTQaFADnuFInnFKLTqazDNehMs8jVZ8/jSojXtf98fzHOYFdQu32K9n+CEK8cDn2kdRX94XMotOi2SYDlJUupFp9PUjTYKnqCM2GYuC2UMstieT1bmGE1sS32WDB9wXNfJIDq7voz12lNGSNteG0Bqtu2TdnD6jiiCLs7Um84xHpcvNdfHSkhS/0lA1IuPuRFMm37H7WwFSDX1VlunaaYTettZI5RnfGrQqWBFoJAI7s4IxG21ux4ZcOx+/eqEeo7O2eOxGdVlNl4pfNfxiK039YWcGmLqCr0ZVV82sXi/V5eqYyRKKn0RDz6k/vO9XZIq5IqAIKAKKQGMQ4K/IaKTRY30EFL/1satbSdVlNY0oftXwi600DzAY0jm2dr1be8igFL93g3urD1JdVoNX8auGX2ylqT+oiyw2rWp7FAFFQBGoCQKb/0NL+qQ4M4LyCl9+cVBEiltVjy/FaqIrrYYioAgoAjuFwOYHGG5+RlRljup7ARgf3oRMKIDpCQNh0V+42piMBTk1SRFQBBQBRaCuCGxpgMlorg1TMfuOaUvCUhAjZczhEzLQ0VuKgCKgCESHwMftwXBQRhutl0jKOEwv4st/tS+CNXr5LPNfqgYKGeNkiDKUXlguFaAnioAioAgoAltC4P0GGIooOu3CCS9NKABcGaZJFyjOhtsfHMDt5zvLf0VEVshZgq40ZrnsvUD/wqUVldsSkipWEVAEFAFFwENgSy6yxUiyJnLvvXV9rcKsN4XUrUb82M539voIExywruy1YbkcwuPrpd27ySnnNV8vFAFFQBFQBLaFwJYGmIxN/rAFC1+b4VdmYR4cjhIkCWM3mE0zYbJdxnAgczKWlXPl9VcRUAQUAUVgWwhsaYBZUl0eXAzTJFG+44YJh9/PLmVWOwlnI073BE6YX55uFA1kReWorB6KgCKgCCgC20Tg/fZgZCvKMuvxhn+4sW8FWTY5x47pfRxQVE7WQ88VAUVAEVAEtobAx6xgipj19kVb9y7hfjBL2d/8fRxkk7uX7jPzh5y8JVNYTsjXU0VAEVAEFIGtIaDh+itCq/GXKgJYo+Kqy2rKUPyq4RdbaY1FFptGtT2KgCKgCNQIgY/Zg6kRAFoVRUARUAQUge0goAPMdnBVqYqAIqAINB4BHWAa3wUUAEVAEVAEtoOADjDbwVWlKgKKgCLQeAR0gGl8F1AAFAFFQBHYDgLbH2D4jx5dxGP5m/MHlAvtpKCWHXDBlheS9cZ6CBRFm/Z05uvp9e4COjaCtacTLhNEtF6vZrtdysNujf6+DRy3IXO3tTSvfaCvtE979jHX48Xd67ysPPPk+DaDIeL5HWbsxreR6O3pp59/QUr5LR4/vr6dH16/fQsf8e367TDrfpiv5tfYx2pew4zqsU7O377+sGmeLr69XR8evl1bhf34ei70RGm2HJU5//o2FzEvk/HEnbi1EV1W7e955XcAwY3g967t9Pv6G9uBsAtZF89GZAKd+3J8m8HU68O3Q2tQ8tyUi9uetr+CkaO8PD86wUhiLzDLmRDIrHq+YQQo0sGzYBaVunidoVYcrQJyw11ezfXEaQfQovhx+y1oT2fwnaqGs7fhSw8+2cjWdEuPAAGJcZCklx+EwNMDjNui33KEkamJ3u5VydGLJNlEiEU2A0/wMMYoI9Y4jj71oD1+wLt4NMCePm6AIeV2r+a0yOGSNF2rBi6yoqWoJyNcpno9Ri8EAq93QzS0UzimgSOM8cZG6NJacOAmBRRPrt2CfSzy9OUWDq4ulxGViic28FT2d+7DwlUSXkt4ZH9P7nx3sdff0Y3jbIbKXCSQoGu508HnhPLzysnnNuGc6D/uZb/9DrPpYsONfYiBKMxSZDNyEKFye8KG5Hmk9vROAwyF1Z/7MdkXiYRj7dY+QY6HmyE4YrEuwHgIdwurG8x3hi8zSzL2TARkZ85QScYL9EZOhiQnM0/R/wME7MsLIYXejTM0ivE2gtbQ6mvYglFqhEeAEzDEHNOIMI4GFZShq5cAV1jW38P8edd+fx+1Jkja5/IusZnpGOCKbCGcdS8p58Q38Dd7IHmFx8nU9PVcTIpsJrcQJsRvT+8U7DIjrD693M4+w90xuWpMaP1UFdadkF67E7sUdSRjwPmG7GY7otk32OUtnUtyMldef30E2FV2ieM70iDgQN3ilxG+gDp9eOmNcHa3h96vCzjrzJA41Lyo9i7v4RmLmINWl7R6eYY9koGDDh0+Z4/J2azuFzLFAAASRElEQVT/l/T3smBYF87Iuh4NqR6yuPKxzGba0No3Of3/l5Xzczflivv57QH2czfRsi0PiA2z8Si2mewy5m7s9vROK5gMiHl5KPyddjZtvrTo4xww4xDLSJO6D622k0GGMwBcKmV/5ZQhTm9ZBOT+gBvEL3nE9vdgQsCIBvsAI1of0azYrh5HPXhBzp6nMG/Tr8P+XgKP19lLkIv6u7hVaDN2r0xkT08Ly6W5GnNiBhdcxY/C1R5ukzxOYNo9yd57cQitYjOuTNZvhPb0cQMMA2xnWbyaMQRkz8+0rB/gxnLGITeWOZl8pnKmZmZnLGPQhbG+6DJA3NQtXL0McVChzUvpZ5Z+5U09Kho5sq8ub9Re6yDIJPYIytpMIIF5k85K2FpYLtLr+cpFfPQi2vodN2XmrnyRUPY0tAdpK56MOO3pwwYYb2O5LAEZK2sMKckYuRBw27lFk22elenGvtdn8y7InUWbvy6dOn2wyT+0G2CsJ4exy0+/PNuyH2lII8o1IFm4eedefw/6Mc+SsyChleX0Fr5YRRld2IxlbSaUu265UE4M1/jO+Ez7jxkrF9O8V6BF5AG/YAoabDf5s23mCE66U7i1SqQPYjJXRJHa0zvtwdCmZ+j0Ij+19XcWEZAZT43VLq5Q0AVzQZvMfEdJxgq6fX4S7k+NerS3YlB01NPWKQaXNz2YnJ1BB43PkLyFrgPnEkvsM1Avg4eUGI72YHBd0+BjSX9HdD712nCG7lyyinavhyv2WQZeQX/vdnll39rHrHufoNc+S+2q3Rvgdd98YkvpeUdpW8sTEM99ftljc6b4PuGubps230MMPSTztj8lHRi2RnDPrmTc5C+wmaMEPTK4r2legfTeC60jXnvaAcIx2kg+gxluJCehXub6/rAzJVn6MOg3/uD665I2k4fQGmW7czYOyIoC64/fig0qyo6rn+TxGBK7V1mUtalp1B8+zEVWHvT8WUR5GZpTEdhBBEK3r3QJ72BzYqry6+MMWsdmzR9TuzbdllqvYMwGHH74j39tO/9bjE1DUE1eo2Zt1aCqfek66jK1AUbPuITrOmmuI36173QRV5D6Q60HmF3AXo1qF7RUro6qy3I45eVS/PKQaeZ96g874CJrpnK01YqAIqAI7DoC/BUZjTR6rI+A4rc+dnUrqbqsphHFrxp+sZXmAQbjTcfWrndrDxmU4vducG/1QarLavAqftXwi6009Qd1kcWmVW2PIqAIKAI1QUAHmJooQquhCCgCikBsCOgAE5tGtT2KgCKgCNQEgfVCxdAfgCGJSEpN4TUmI1S5l44XXH6GdBVhCJIw4wavP+KZG6z+xkWJ8PomHIz963Dv/vypbQzfT2Ex5N9lzENqYL6m45trEyXsYQ7z9s9YvxT5up7RALYPQPCEQG9pn15iB56UpXlNNBLD5eP3h+jt6aeffyFS6dWOqrzhVcuvVtut5saOtlX5WxHO+Avu8SK+cS+NuMfj5hBfG++cPs0c7Odf336sLXizBak+1982K9NJ2z1boP4s8OC+LuzCNYx+PTuQCRnnQV7uAxZ0eY5Co7cndZF5U5GGXDDRmJjBSj4YDwIKwofMlQO70pSRkvdb0J7O4Dvlx1mgslp6wKUXzMHucErvftzJUVLPmH4fgogldCPGCT44EKjjl5I1CuxAJi2ch3mf4GGMERjsQ7g/jB9MJPMG2NN2BxhaOqZUyQWh9GmZGubjeyKkPNAyswPJE2mUgv45YjGRx5a5QxZG99wLG3aeXTgyRL1XN5RlBC90lybc8ELJiwab+4KLXIblp7Dv7RbsY36KSntA9MmirJ5mIBD2ae/a9u87YQvUJzmP7euyj+b1X7WBDOBzbhHrbUoHTnkE344osmAHIi08XcgrBxHKLG1InkdqTxUGmAzecXrpp0ZAI7llOSQSscEB3H6+w2EiPDAf7uccYIh3QxSG+ZC+98lyLKTcL0RdCvSyI0NE2libf9R7gf6FlDvGfDdWVhemt1+AxyTvsW6W4Z6J9GbjIdwtVs4rFd2FfXkh/NC7CQeILC7y+DnEN63jXP6PnAeNJwA3jnRvjCHeP9trpKlop310Wf9VG8iBt/D2wuDAubPsIE/MKnlJRvz2tN4mP+Prb1ZlQ26XmzS1pdmCW4rKzDzCd+HKpbG7Zgiz1z04Pm3DLY4wydERU5fC6Q3sBRzZhqd8CI+vl2Co4ttw6qKckhsnj2cDjTg9rIsovW7KCbvKEDWaDeOg3pIfXQQ4O0hi5xB37Vzvd5EHhj6OeF4hOmU3XQkaeuT0midct4bvZc8wt6Z1XOi/agMpNiVPzGb7wZyjypXLsQOX7P2uktcWjN2eKgwwHrQZF2QEyNdOqxqbmn6hIXOLpaG5TYZlBqbL41NoT2a46tkHpMbG8cU5YUJDRh9nKrOAizzNgyc0e/e+hJMyZMYGnKeDOs4DLMSGi/wK51gFh+UQfz7CSUDHrFYvgXDFFagcrApExJUkJl22fy1lQ1wXgML+qzawCqxmcMlmtixlB/Zhq+TNrF+E9lTBRZYJUXDTzLSM66sL4z6+eIIcIDeLOU3wv+AM++pgAo9P5B47BbcwMQyM1r3F7gSxYR3Kz7pm41Re8ixo3L3lXOToqhzioEKbl9LPLP3KTlgTf2l1OKA+X7D3uC4um+i/m5Cxbv1rVG6+csl+hyy3g3ljMvOG9iBtZV4Uz+K0p+0NMNSBOyWMixUwhnSvJSBVOjrBPZk+bhKcHptN5IW9GXpOxsDlKS+4oFWT4Jl/SvpMXRvkiveSN4gFZtTp23IAL8FFHimH+EaVjm7hAfGxu73HoK/zjHedB26i/25Cxjp1r1MZfEd9pv3Hkf1KcqFuJewgLZOX9whOqA98MVPr3D25SO2pgossdFOlSONnrfQpJM3gZilPu/tjvkWXS8A7jrsm9EdgaT523wCcpH5s5L++l663IP+8GvlnTeclxxffqHcBZ+i+NIdx7eyliIlVZHpPntAmM7nEEnsTdTh4SHVN+k/1J4s18NzxsZ8lLXhOaFO3DWf9Dk9o2r0edGG2OipF/Xe/pLgiGfOOUFLYbmbjlz1WfXrWARxn0mPuys+3g6ekA8OW+eNjUzA/r+sDnTHlJFsLrSNee1LCsbRbrXeiEWTXw62OpVSX1bTSKPxw9ZM8HkOSTnyrYRdjaeoP23ORxYiYtkkRUAQUAUTg9XEGrfmmsGKSg4CuYHKAKXu7UbO2sqDsaD7VZTXFKX7V8IuttK5gYtOotkcRUAQUgRohoC6yGilDq6IIKAKKQEwI8FdktJTRY30EFL/1satbSdVlNY0oftXwi600DzAYcDq2dr1be8igFL93g3urD1JdVoNX8auGX2ylqT+oiyw2rWp7FAFFQBGoCQI6wNREEVoNRUARUARiQ0AHmNg0qu1RBBQBRaAmCFQfYDjmmCVESknA6LpEHLKPAoHrLGJxfVQ9tvVcj4wq1IMhtlogZMuqi9Stx7lDmaUcH0sKIOjkp/RAXGSNuHFZ9frwexQ92vV52fa8+6tU2OHq5IbXq8iivLZOviKYvK/jYvhJPaftqrkNrwpDmfzObiRWHjZOJznCivLmps37TEqOaG1LViPnibW/XX2A4SZSfB0Z3RjPiWDsLHy5lcCDFbFEkSXENDYL4RcSvVH4fAvIU3KGcZd6MCJ9IYkVRmLMIVrDjs9MZMhngnlHpxM4Ez2e5RwMOG3Qxbh0adoTIMElximjPoDRhIdzMjhmvnT0y9Eo6AW5i2xjOFJuG9rtHW1c1+iTo5+vE6V8R5ttqo0D+ZCDhYlW4D2MhjllXEbQa2M/X5houexFefPTHMnZCG0lJUe0vDInYcgy96gd+t3QAJPR4lx+64y8emtzCFCY+GcRetySUZmXoOUHd+yVYV5ZC35ZIhGcjbXExG6CUbHJPOMpTO0udC13Ed+jCMXtA4zTvcmDgrvS5C0v4u8mn9VgWRTNeBq0n1/0GKa3tY8JhgARpkgf4iYUMntR3oI0CvEfHjQRQx6MKALGbm+ACVHzlohiZUP3LxJILqzLgUnAKFKzzROuaDKvbdnkjpf+88k0MjXKJX+aEFYu3mszQ7Kh+HO5KFZsfyhHcl7Ic37htpAuDh01aDQHKVvjis+rbfYWtHA0ebFLmNfZC8AB3luo79wNwv0xnAVL20geg9I4+2XbmK9CmSxP9mtnK0FJvSyLAGKMq5cuRrf2Fp9MaUAqNeGl90jZSPQx+54htyhvQdp+y3siCjaTwJSVN+NRu3RrewMMzwi6YJZ5xt1ygGHcDfkYuc+EwUxxaXpl04h7nENai1l4LqK+3FFrImYhmNbHTpM+swvor8lxB+U+YHcT7EuLvVxuxWJf+PjGSgfe3DE35C65G2KI+Rzj8lCKn2dcNreFL4ipfeMYwqlweKHBBfmG2tYtiSyv3ektnKWDjOnDU5f+CWCyOKkVj7T5U3cWykO9pJwzIufKp+N+2i8yB8KVBe5IAXpXodv407FfX54w+Lf4yk0oZFJR3qI09gxQf8B3VRtXLftkZ90riCVIcwU+GAlvFjeM4Glx7hbnU5QUvSymDa19Ka/kOZGTkWFauays274tbNg0U0nWVZRex37C7q9LnBDhKg4H85ZzsWBnHp7SvgrOyigNGRdbyL+z2KF9np52b4A+6D7MSuAWO8+4hGCfZrUTQ+vNC5iTfZmMGGMfxTttR5iHjg/ihBnfkqvlEi6/B+lMqId+/9xBxvTrxG4Ep26d6Qy+43PMXNuvQukrGrQSZ6SlS+14RjMRbfdGiF24enyPpjl90rNotTqF7tURmmYHcMzBjoPvt/vLanp9j2bkPGNDA4zgIs96kJ0576dp+9Byvmu+WZJDPC1vTszMQM4YSS7MX4I0i2eXmyuIg547bcpvOJhjh71xo4klneIJeNabyQ1SjBUa4u0aEwGaHdLHAEdYvkMkZc9wCaQXXMG6QW+XdbHfgja/3Fswm5oV+2w4b5CbvU5vz6AjWa0wC+Hu0p0bZl4y74xwNAys9FJ8vv+eXueV0Pv5CLALmTwmZBOvfj7nEvPvzl1m8n5R3j3elVucMSzo3K6kRvvItDnGd9XgFCZ9OxHJsk9ZgZqeb89FJhucGqG7mc/+5nKU+TVKlTlJrr3mwWUCp/Q1E38RQ66Ehh8LelgBD7nvIvdZSIRM80SSbxsHlU84K5Z5wvJemR274BUHfkl2R6vpFuwH1Xd9lAcD7oeuPxLrK6442K8/38cJii9e2hURuX7v3USBcmU82yv8QqssPXwEXuGR/ZHkgcF9XDcZJVeh8B07l5iZDBRPsoryFqVRvZ4e0E1GK12akBOl+1EL/y/jlvZbVaer9xlgAn++cRsUrVrEp59BWY/HnGbn6PL58mQgNbMRC69Tkh35nxIz66sT+FupC3/Lj6sDJ5xe7G27yY8rkiv8pHh4Z181NGOys26Xff5LM+X5xxhML9s9QQcPHc3mGZ9jRGd7uNGPeyC36M/ADX7b3eZZeAWJW8OTR/uCDzbtw3TWybx43tn4wWg47fPWRbaYn3SFd4WdIFuW2edJ9blYqhl33Bd6cv8XW+5chbzCR+h4iW8HI2dL7M6ij4usrRXlLUpzQOOEeDi2X23SRBDwHfiEtotnrX2Xafd+N+QiW9Zw35+P0y10ldzbl1VQ1vqgb5Ene4aztOSoiMc8kNvFz0ZRXGsf/9v7hHsGZzgzIUcmuTLtHsJ3vNjHf7EeRwmMehdwhjMycxj3pXvxHSUjmF3M3TU0EzaDBs6gPJ5xxHbwgLM6y1fOvmCXE4eYBFeE6KppIs942HXMl0BT+zlrmEo+9gHgZhfqxPnIpEvZ9OEXnD1zereH/Rb/PMmtxBfEJcB/d0SzbO7aXcCPn3CAM5OyI6doUe4oeYYBoE+/3+H9IE5yL1GRD1KZ85vUP5K52ucJjTijAWgAM6+f5+2HFOUtSjNA8sQZN/cZap4I3qK+sBOQSztDp7sCf2SMljTrHuZsWm9HJVFFkMVZVJN5xqPS5Xa6e6HUxuFHbvjPADc7vAlfqNCKidQffl1RxscWJwULN85y19vHVrfuT1ee8bprSOtXHwTQ1fkZ93jdnwDUp2K1qsnOr2Ao7tVZ6k8wrje597lttBs3a9s2oB8oX3VZDXzFrxp+sZWm/rDzA8xHK0WN6qM1sLnnqy6rYan4VcMvttLUH3bbRRabRrQ9ioAioAhEhAB/RUYjjR7rI6D4rY9d3UqqLqtpRPGrhl9spf9/76hVCBUzv00AAAAASUVORK5CYII=)
Fuente: Técnicos del Ministerio de Hacienda a partir de los datos de Eurostat
Un plan antifraude eficaz y realista
En este escenario, los Técnicos reclaman al nuevo gobierno que salga de las urnas que ponga en marcha un plan integral, eficaz y realista contra el fraude y la evasión fiscal que permita reducir la elevada e histórica bolsa de economía sumergida que sufre España, que ascidende al 24,6% del PIB, o lo que es lo mismo, a 253.000 millones de euros.
Las medidas que propone Gestha permitirán recaudar a medio plazo unos 40.000 millones de euros más al año gracias, entre otras iniciativas, a una mayor coordinación y colaboración entre las administraciones tributarias autonómicas y la estatal o a la creación de una base de datos única accesible para los efectivos de todas estas administraciones. Asimismo, el colectivo considera imprescindible que las entidades españolas que operan en paraísos fiscales a través de filiales faciliten información a la Agencia Tributaria (AEAT) sobre los titulares de cuentas y productos en estas entidades.
En este sentido, y tras el revuelo que provocó en la opinión pública la publicación de los Papeles de Panamá, los Técnicos recuerdan que, según el informe elaborado por el profesor francés Gabriel Zucman, el importe del patrimonio de los españoles en paraísos fiscales se sitúa por encima de los 160.000 millones de euros, de los cuales, 144.000 millones estarían ocultos.
Pocos medios para conseguirlo
Además, Gestha considera primordial que se destinen más efectivos a la lucha contra el fraude, ya que actualmente la Agencia Tributaria solo tiene un empleado por cada 1.928 contribuyentes, frente a países como Francia, donde hay uno para menos de la la mitad de contribuyentes (860) o los 729 de Alemania. En concreto, el colectivo calcula que España necesita 26.718 nuevos funcionarios para combatir el fraude con plenas garantías.
Asimismo, exige la creación de un Cuerpo Superior de Técnicos de Hacienda para que los 8.500 técnicos actuales cuenten con mayores competencias para investigar los casos de fraude más sofisticado, lo que mejoraría la eficacia a la hora de prevenir y reducir estas prácticas, sobre todo de los grandes patrimonios, multinacionales y corporaciones empresariales, que son los responsables del 72% del fraude fiscal en España. Actualmente, el 80% de los efectivos de la AEAT se dedica a investigar a autónomos, pymes y trabajadores, lo que deja muy poco margen de actuación para luchar contra el gran fraude y controlar en mayor medida el gasto público y las subvenciones.