Large Taxpayers Central Office
Central body with authority throughout the national territory that exercises its functions with respect to large taxpayers assigned to it due to some of the circumstances provided for in the regulations.
Introduction
The 2005 Tax Fraud Prevention Plan prepared by the State Tax Administration Agency included, among its organizational and internal coordination and functional integration measures, the creation of a Central Delegation that would allow for the coordinated control of large taxpayers, within the framework of a determined commitment to coordination and integration between the functional areas of the Tax Administration, as well as the improvement of the attention and service offered to them.
In compliance with this proposal and with this objective, the Order of the Ministry of Economy and Finance 3230/2005, of October 13 (BOE of the 19th), created the Central Delegation of Large Taxpayers in the Tax Agency, providing that its entry into effective operation would occur on January 1, 2006 .
The Central Delegation for Large Taxpayers replaced the National Collection Office and the National Inspection Offices of the Financial and Tax Inspection Departments and Customs and Excise Departments and represented a clear commitment to achieving greater efficiency, coordination and integration between the different functional areas of the Tax Agency in the treatment of large taxpayers, for whom the Central Delegation has become their sole interlocutor in most of their tax procedures.
The organic structure of the Central Delegation of Large Taxpayers and its regime of powers and operation are currently regulated by Resolution of January 13, 2021 (BOE of January 16) of the Presidency of the State Tax Administration Agency.