Rules of operation

I. Nature and composition of the Forum

I.1. Nature

The purpose of the Forum of Companies, Institutions and Public Entities (hereinafter, the Forum) is to promote greater collaboration between public companies and other entities of the State's institutional Administration and the State Tax Administration Agency (hereinafter, the Tax Agency), based on the principles of transparency and mutual trust, through knowledge and sharing of general problems that may arise in the application of the state tax and customs system.

I.2 Composition

1. The Forum will be chaired by the person holding the Presidency of the Tax Agency.

2. The following shall be members of the Forum:

1. On behalf of the Tax Agency:

   • The person in charge of the General Directorate of the Tax Agency, who will hold the status of Vice President.

   • The heads of the Tax Management, Financial and Tax Inspection, Collection, Customs and Excise Departments, as well as the head of the Central Delegation for Large Taxpayers.

2. On the part of public companies and other entities of the State's institutional Administration, those that, due to their volume of operations, sector in which they operate or any other circumstance, are invited by the Presidency to join will form part of the Forum. The representation of these entities will be held by:

   • A member of the Board of Directors or highest administrative body of each of the companies or entities comprising the Forum, or a management member of said companies or entities, expressly designated by the Board, administrative body or highest authority, to represent them before the Forum.

3. In the event of absence, vacancy or illness, members of the Forum will be replaced as follows:

1. In the case of the Tax Agency, the person holding the Presidency will be replaced by the person holding the Vice-Presidency; In the case of other members, the substitute must hold, at least, the rank of Deputy Director General, or similar, and belong to the same Department as the incumbent.

2. In the case of public companies and other institutional entities of the State, it must be a member of their board of directors designated for this purpose by their Board, administrative body or highest authority, to represent them before the Forum.

   The appointment of the substitute must be communicated with sufficient advance notice to allow it to be included in the corresponding call.

4. The Forum will also have a Technical Secretariat with voice but no vote in the Plenary Session, performed by the Planning and Institutional Relations Service of the Tax Agency. Likewise, members of the Forum from public companies and other entities of the State's institutional administration who wish to do so and so state in the Plenary sessions will collaborate on a rotating basis for annual periods in the Technical Secretariat.