The Spanish Tax Administration Agency ( es, Agencia Estatal de Administración Tributaria, AEAT), commonly known as Agencia Tributaria, is the

revenue service A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with ...

of the

Kingdom of Spain , image_flag = Bandera de España.svg , image_coat = Escudo de España (mazonado).svg , national_motto = ''Plus ultra'' (Latin)(English: "Further Beyond") , national_anthem = (English: "Royal March") , i ...

. The agency is responsible for the effective application of the national

tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...

and customs systems and for those resources of other Public Administrations and the

European Union The European Union (EU) is a supranational political and economic union of member states that are located primarily in Europe. The union has a total area of and an estimated total population of about 447million. The EU has often been de ...

whose management is entrusted to it by law or agreement.Institutional Information
/ref> For the investigation, prosecution and repression of contraband and other crimes related to

organized crime Organized crime (or organised crime) is a category of transnational, national, or local groupings of highly centralized enterprises run by criminals to engage in illegal activity, most commonly for profit. While organized crime is generally th ...

, drug trafficking or money laundering it counts on a law enforcement agency, the Customs Surveillance Service.

History

The Tax Agency was created officially in 1991 by the

General State Budget The General State Budget (PGE) (''Spanish: Presupuestos Generales del Estado'') comprises the spending and revenues of the Spanish central government. The PGE is considered the most important act that a government enacts in a year and determine i ...

Act of December 27, 1990 (in force since January 1, 1991) but it was not effectively formed until January 1, 1992. It was set up as an autonomous agency attached to the former Ministry of Economy and Treasury through the former Secretariat of State for Finance and Budget. As an autonomous agency, it has its own legal regulation different from that of the

General State Administration The General State Administration ( es, Administración General del Estado) is one of the Public Administrations of Spain. It is the only administration with powers throughout the national territory and it is controlled by the central government. ...

, a regulation which, without detriment to the essential principles that must preside over every administrative performance, confers a certain autonomy to it in budgetary and personnel management issues.

Functions and mission

It is therefore the Tax Agency's duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the powers for the elaboration and approval of tributary norms nor can it assign, in the aspect of public expenditure, the public resources among the different aims. The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following: * The management, inspection and collection of the taxes that belong to the State (

Personal Income Tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Ta ...

, Corporation Income Tax, Income Tax for Non-Residents, Value Added Tax and Special Taxes). * The performance of important functions in relation to the income of the

Autonomous Communities eu, autonomia erkidegoa ca, comunitat autònoma gl, comunidade autónoma oc, comunautat autonòma an, comunidat autonoma ast, comunidá autónoma , alt_name = , map = , category = Autonomous administra ...

and Autonomous Cities, not only concerning the management of the Income Tax, but also the collection of other income from these regions, whether by legal regulation or by the relevant collaboration agreements. * The collection of revenue on behalf of the

. * The management of customs and the repression of smuggling. * The collection of taxes due to the State Public Sector in the voluntary payment period. * The collection, through enforcement, of public revenue due to the General State Administration and associated or dependent Public agencies. * Participation in the persecution of certain offences, including offences against the Public Treasury and offences related to contraband of goods. Likewise, other autonomous and local bodies manage own taxes and transferred taxes. The mission of the Tax Agency is to encourage all citizens to discharge their tax duties. It performs two lines of action to achieve this: on the one hand, the provision of information and assistance services for taxpayers in order to minimise the indirect costs associated with meeting tax obligations and, on the other, through the detection and correction of tax defaults through control actions. Rodman-55HJ SVA

Government of the agency

The head of the AEAT is the President, a position hold always by the person who holds the office of Secretary of State for Finance. As such, the office of AEAT President is held ex officio by a government official which is appointed by the

Council of Ministers A council is a group of people who come together to consult, deliberate, or make decisions. A council may function as a legislature, especially at a town, city or county/ shire level, but most legislative bodies at the state/provincial or nati ...

at the request of the Minister of Finance. Due to this, the chief executive of the agency is the Director-General, which has the rank of Under Secretary. The Director-General is appointed in the same way that the President.

Structure

* President of the AEAT ** Superior Council for the Management and Coordination of Tax Management ** Standing Steering Committee ** Coordination Committee of the Territorial Directorate ** Committee on Security and Control * Director-General of the AEAT ** Cabinet ** Internal Audit Service ** Comptroller Delegation. ** Support Unit to the Special Prosecutor (economic crimes). ** Department for Tax Management El Escorial, agencia tributaria

** Department for Financial and Tax Inspection ** Department for Tax Collections ** Department for Customs and Special Taxes ** HR Department ** Department for Tax Computing ** Legal Service ** Economic Management Service ** Taxation and Statistics Service ** Planning and Institutional Relations Service ** Central Delegation for Great Contributors ** Special DelegationsOrganization chart
/ref> The agency is organized in 17 special delegations, one for each autonomous community. Of these, it depends 39 smallest delegations and another 31 special delegations for customs and special taxes. With competencies throughout the national territory, there is the Central Delegation for Great Taxpayers (which are persons or companies which contribute a lot or with some specials taxes).

References

{{authority control Revenue services Tax investigation Government agencies established in 1992 Taxation in Spain Economy of Spain Customs services Borders of Spain Border guards National law enforcement agencies of Spain Government agencies of Spain

History

Functions and mission

Government of the agency

Structure

See also

References