Participation of the Autonomous Communities and Cities with Statute of Autonomy in the management of personal income tax
The participation of the Autonomous Communities in the State Tax Administration Agency, 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:
Superior Council for the Management 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 the Autonomous Communities and Cities with Statute of Autonomy, in charge of 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 Finance (currently the Ministry of Finance and Public Function) and by a representative of each of the Autonomous Communities of the common regime and the Cities with Statute of Autonomy, one of whom will be designated by them each year to hold the Second Vice Presidency.
Those Autonomous Communities and Cities that have two different bodies or entities entrusted with the functions of applying taxes and those of designing or interpreting regional 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 March 12) abolished the General Secretariat of Territorial Financing and that Royal Decree 1887/2011 , of December 30 ( BOE of December 31), eliminated in its article 4.3, among other management bodies, the General Secretariat of Finance and the General Inspection of the Ministry of Economy and Finance.
Currently, see Royal Decree 139/2020, of January 28, which establishes the basic organic structure of the ministerial departments (BOE of January 29), which includes as the governing body of the Secretary of State for Finance which depends on the General Secretariat of Autonomous and Local Financing and, within the current Undersecretariat of Finance and Public Function, the General Inspection.
Territorial Councils for the Management 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 the Autonomous Community or the City with Statute of Autonomy in question who are responsible for coordinating the management of the taxes transferred in their respective territorial scope.
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 regulars, who will act in the event of absence or vacancy of any of the latter.