>> 14 up, teophilus galianos tries to squeeze what he can from delinquent taxpayers. he admits it is not easy arguing with them. >> we are on the front line and we are facing sometimes their problems, their anger or frustration. we have to be in a position to listen to their problems and explain to them in a very simple way why they have to pay these taxes and what they have to make the sacrifices. >> in his archival old legal files, he wonders whether the huge tax hikes are just a futile exercise. >> it doesn't seem to work so far. i don't know the reasons. i don't know why this happens, but all these measures that have been taken so far show that something is not going in the right direction. >> but there is no time for ruminating at the department heads daily meetings and civil servants. it is their job to enforce current tax law, no matter how unfair it may seem. a short coffee break is about all that livens up their bleak work day, because here, even the lunch hour has been cut. >> during the boom years, many spaniards took out mortgages they can no longer afford