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 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 provided to them offers.
In compliance with this proposal and with that objective, the Order of the Ministry of Economy and Finance 3230/2005, of October 13 (BOE of 19), created the Central Delegation of Large Taxpayers in the Tax Agency, providing that its entry into effective operation will occur on January 1, 2006 .
The Central Delegation of Large Taxpayers replaced the National Collection Office and the National Inspection Offices of the Departments of Financial and Tax Inspection and Customs and Excise and represented a clear commitment to achieve 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 is currently regulated by Resolution of January 13, 2021 (BOE of January 16) of the Presidency of the State Tax Administration Agency.