Participation of the Autonomous Communities and Cities with Statute of Autonomy in the management of the Personal Income Tax

The participation of the Autonomous Communities in the State Agency for Tax Administration, which constitutes the administrative organization responsible in the name and on behalf of the State for the effective application of the state tax and customs system, is developed through the following bodies, regulated in articles 65 and 66 of Law 22/2009:

Higher Council for the Direction and Coordination of Tax Management

The Higher Council for the Direction and Coordination of Tax Management is the collegiate body, made up of representatives of the State Tax Administration and of the Autonomous Communities and Cities with Statute of Autonomy, responsible for coordinating the management of transferred taxes.

This body is chaired by the President of the State Tax Administration Agency and is made up of the General Director of the State Tax Administration Agency, who will hold the First Vice-Presidency, five representatives of the State Tax Administration Agency, the heads of the General Secretariat of the Treasury, the General Secretariat of Territorial Financing and the General Inspection of the Ministry of Economy and Treasury (currently the Ministry of Treasury) and one representative from each of the Autonomous Communities under the common regime and from the Cities with a Statute of Autonomy, one of whom will be appointed by them each year to hold the Second Vice-Presidency.

Those Autonomous Communities and Cities that have entrusted two different bodies or entities with the functions of applying taxes and those of designing or interpreting autonomous regulations may appoint two representatives, although they will have only one vote.

Precision: Please note that Article 1.8 of Royal Decree 352/2011, of March 11 ( BOE of the 12th) abolished the General Secretariat for Territorial Financing and that Royal Decree 1887/2011, of December 30 ( BOE of the 31st), abolished in its Article 4.3, among other governing bodies, the General Secretariat of the Treasury and the General Inspection of the Ministry of Economy and Finance. See currently Royal Decree 139/2020, of January 28, which establishes the basic organic structure of the ministerial departments (BOE of the 29th) which includes as a governing body of the State Secretariat of Finance, the General Secretariat of Autonomous and Local Financing and, within the Undersecretariat of Finance, the General Inspection.

Territorial Councils for the Direction and Coordination of Tax Management

The Territorial Councils for the Direction and Coordination of Tax Management are collegiate bodies made up of representatives of the Tax Administration of the State and of the Autonomous Community or of the City with a Statute of Autonomy in question, which are responsible for coordinating the management of the transferred taxes in their respective territorial area.

These councils are made up of four representatives from the State Tax Administration Agency and four from the respective Autonomous Community or City with Statute of Autonomy. There will be as many substitutes as there are regular members, who will act in the event of absence or vacancy of any of the latter.