nightclubTHE Hacienda is cracking down on dodgy nightclubs across Spain.

A major raid against fraud has seen more than 500 tax inspectors and law enforcement officers search the premises of more than 100 bars, pubs and nightclubs.

Spanning 11 regions, the operation is part of a drive to weed out fraud at nightlife venues in tourist-heavy areas.

Investigators have discovered undeclared transactions and the use of software that allows for a dual accounting system, where money in the second account stays under the radar of the Hacienda.

Those being investigated include notorious Ibiza clubs Privilege and Space.