Two journal articles published in 2020 focused on (cyber) fraud reporting in Spain.
In one study, Steven Kemp, Fernando Miró-Llinares and Asier Moneva (2020) found that cyber fraud has increased in Spain in recent years. The most important factors for reporting fraud are the moral duty to report, the intention to punish offenders and prevent new offences and the recovery of resources. Reasons for not reporting are complex reporting processes, a lack of trust in the ability of law enforcement and the perceived insignificance of the incident.
In another study, Kemp (2020) analysed the 2015 and 2017 Catalan Public Security Survey, concluding that cyber fraud was reported more often than telephone or in-person fraud, as this type of fraud was more likely to be considered a crime by victims. Additionally, the financial impact of the offence was an important factor for reporting.
The journal articles can be found here: