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.
Taxpayers registered with the Central Office
In accordance with current regulations, the Central Delegation may exercise its functions and powers with respect to:
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Legal persons and entities whose volume of operations has exceeded 200 million euros during two consecutive years. Regardless of their volume of operations, the Autonomous Communities and Cities with Statute of Autonomy and Local Entities, as well as public bodies and other linked or dependent public law entities, will not be included in the scope of action of the Central Delegation. of those
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Legal persons and entities whose volume of information provided to the Tax Administration (art.93.1.a LGT) has exceeded 20,000 records during two years consecutive and whose scope of action exceeds that of an Autonomous Community or City with Statute of Autonomy
In these cases, the assignment will be carried out by the head of the Central Delegation, taking into account the principles of effectiveness in meeting the established objectives and efficiency in the allocation of resources.
By resolution of the head of the Planning and Institutional Relations Service of the Tax Agency, at the proposal of the Central Delegation, the latter may also exercise its functions and competence with respect to tax obligors in which any of the following circumstances occur:
- Natural persons whose income for personal income tax purposes exceeds three million euros or whose value of their assets and rights, including those exempt, for wealth tax purposes exceeds 30 million euros .
- Carry out activities in all or a large part of the national territory.
- Present a prominent position in a specific economic sector.
- Pay taxes under a tax consolidation regime or group of VAT entities.
- Carry out operations that are of special importance or complexity at the national level.
- Be related to other taxpayers already assigned to the Central Delegation.
- Be included in the cases provided for in article 41 of Law 10/1990, of October 15, on Sports
- These are insurance entities in liquidation when this function is assumed by the Insurance Compensation Consortium.
- Present evidence of fraud in which, due to its special severity, complexity or characteristics of territorial implementation, centralized investigation is convenient.
- Present a special complexity in terms of its collection management or indications of possible fraudulent conduct of special relevance in this area.
- When, for reasons of efficiency, the continuation of tax actions by the Central Delegation is considered necessary.