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 drawn up by the Tax Agency included, among its organisational and internal coordination and functional integration measures, the creation of a Central Office that would enable the coordinated control of large taxpayers, within the framework of a firm commitment to coordination and integration between the functional areas of the Tax Administration, as well as improving 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 13 October (BOE of 19 October), created the Large Taxpayers Central Office in the Tax Agency, stipulating that its entry into effective operation would take place on 1 January 2006.
The Large Taxpayers Central Office replaced the National Collections Office and the National Inspection Offices of the Financial and Tax Inspection and Customs and Excise Taxes Departments and represented a clear commitment to achieve greater efficiency, coordination and integration between the different functional areas of the Tax Agency in managing large taxpayers, for whom the Central Office has become the sole interlocutor for most of their tax transactions.
The organisational structure of the Large Taxpayers Central Office and its system of competencies and operation is currently regulated by Resolution of 13 January 2021 (BOE of 16 January) of the Presidency of the Tax Agency.