Suma Gestión Tributaria (Suma) is a public provincial agency set up by the Provincial Council of

Alicante Alicante (, , ; ; ; officially: ''/'' ) is a city and municipalities of Spain, municipality in the Valencian Community, Spain. It is the capital of the province of Alicante and a historic Mediterranean Sea, Mediterranean port. The population ...

Spain Spain, or the Kingdom of Spain, is a country in Southern Europe, Southern and Western Europe with territories in North Africa. Featuring the Punta de Tarifa, southernmost point of continental Europe, it is the largest country in Southern Eur ...

in 1990. It specializes in tax administration: assessment, billing, collection and enforcement. Suma collects the taxes on behalf of each city council with own resources. It's governing body is the Board of Suma, made up of the Executive Director, 7 to 11 Provincial Representatives and it is chaired by the President of the Provincial Council. There is, in addition, a consultative body, called the Council of Mayors, which guarantees the participation of the delegating Town Councils in the strategies adopted by Suma. The name, Suma (meaning addition), seeks to express a concept of integration, accumulation, growth, and incorporation. In line with this name, it has developed a corporative culture based on the principle of quality services for the rate-payer and lower costs for the municipalities.

Location

Suma operates in

, more specifically in

, one of the 3 provinces which make up the

Valencian Community The Valencian Community is an Autonomous communities of Spain, autonomous community of Spain. It is the fourth most populous Spanish Autonomous communities of Spain, autonomous community after Andalusia, Catalonia and the Community of Madrid wit ...

, together with

Valencia Valencia ( , ), formally València (), is the capital of the Province of Valencia, province and Autonomous communities of Spain, autonomous community of Valencian Community, the same name in Spain. It is located on the banks of the Turia (r ...

and Castellon.

Activities

Suma is the local agency responsible for the application of local taxes in all town councils of the Alicante Province. Suma is in fact an advance shared-services scheme based on the

economies of scale In microeconomics, economies of scale are the cost advantages that enterprises obtain due to their scale of operation, and are typically measured by the amount of Productivity, output produced per unit of cost (production cost). A decrease in ...

principle. Suma performs an integrated tax management service. It is responsible for the processing of local taxes from the first instance of a taxable activity or property to the receipt of tax payment by the municipal authorities. This involves a number of activities: updating the various payment lists, communicating with customers by issuing bills, collecting the taxes by several means (direct debit, credit card). It is also responsible for the enforcement, from notification to selling assets in auction following legal proceedings of the Taxation Act. Suma can also resolve claims and appeals which arise in the collection process, inspect and monitor the proper declaration and payment of taxes. The collected revenue is deposited in the municipal accounts in a monthly basis. It has delegated powers for the following taxes and fees: * Property Tax (IBI). * Economic Activities Tax (IAE). * Motor Vehicle Tax (IVTM). * Capital Gains on Land (IIVTNU). * Tax on Constructions Installations and Works (ICIO). * Road Traffic Fines. * As well as other local fees specific to each municipal authority (Waste Disposal Fee, Sewage, Garage Entrances, etc.)

Collaboration with other administrative bodies

Suma´s experience in this field has led it to collaborate with Spanish local authorities and other international organizations. * Suma has taken part, as consultants, in drawing up the Strategic Plan for tax services of the Municipal Area of

Managua Managua () is the capital city, capital and largest city of Nicaragua, and one of the List of largest cities in Central America, largest cities in Central America. Located on the shores of Lake Managua, the city had an estimated population of 1, ...

. * Since 2001, Suma has also worked with the National Association of Portuguese Municipalities, performing analysis and consultancy tasks. * In addition it takes an active part in several working groups of the Spanish Federation of Municipalities and Provinces. * It has signed a Collaboration Agreement with the Madrid City Council in areas of consultancy and analysis. Since 2006 Suma closely works with the Island Council of

Gran Canaria Gran Canaria (, ; ), also Grand Canary Island, is the third-largest and second-most-populous island of the Canary Islands, a Spain, Spanish archipelago off the Atlantic coast of Northwest Africa. the island had a population of that constitut ...

in the implementation of a local tax administration system based on Suma model. Also it is working on similar projects with the City Council of

Majadahonda Majadahonda () is a municipality in Spain, situated northwest of Madrid, in the Community of Madrid. It lies alongside the motorway A6 Madrid- A Coruña. The Puerta de Hierro university (public) hospital was relocated to Majadahonda from the ...

(

Community of Madrid The Community of Madrid (; ) is one of the seventeen autonomous communities and 50 provinces of Spain, provinces of Spain. It is located at the heart of the Iberian Peninsula and Meseta Central, Central Plateau (); its capital and largest munici ...

), since 2005, with the Provincial Council of

Albacete Albacete ( , , ) is a city and municipality in the Spanish autonomous community of Castilla–La Mancha, and capital of the province of Albacete. Lying in the south-east of the Iberian Peninsula, the area around the city is known as Los Llan ...

since 2012 and with the City Council of

Roquetas de Mar Roquetas de Mar () is a municipality of Almería province, in the autonomous community of Andalucía, Spain. In 2016, the population was 91,965, the municipality with the second highest population in the province behind the capital, the 14th i ...

(

Province of Almería Almería (, also ; ) is a province of the autonomous community of Andalusia, Spain. It was named after the Arab ruler of Taifa, Banu Al-Miri. It is bordered by the provinces of Granada, Murcia, and the Mediterranean Sea. Its capital is the homony ...

) since 2023. Suma has taken part in forums, conferences and international events and collaborates with institutions as IRRV (Institute of Revenues, Rating and Valuation, GB),

Lincoln Institute of Land Policy The Lincoln Institute of Land Policy is a nonprofit think tank based in Cambridge, Massachusetts. Founded in 1946, it seeks to "improve quality of life through the effective use, taxation, and stewardship of land." Through education, training, ...

, USA; IPTI (International Property Tax Institute, CAN) and IAAO (International Association of Assessing Officers, USA). Also it has developed in partnership a number of European projects in the field of vocational training under the auspices of the

Leonardo da Vinci programme The Leonardo da Vinci programme is a European Commission funding programme focused on the teaching and training needs of those involved in professional education. The programme is part of the European Commission's Lifelong Learning Programme 200 ...

Facts & Figures

* On the basis of power delegation agreements, Suma manages local taxes in all municipal areas of the province of Alicante (141 town councils) * It deals with approximately 2 million rate-payers. * It has a network of 46 fixed branches throughout the province. ''Note: since 1990 to 1993, the name of this public body was Organismo Autonomo Provincial de Gestión Triburaria de Alicante. In 1993, the name was changed to Suma.''

References

Annual Report (Spanish)

External links

Suma Website

Provincial Council of Alicante Website
{{DEFAULTSORT:Suma Gestion Tributaria Spanish brands