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Structure and functions

The State Tax Administration Agency, with NIF Q2826000H and domiciled at Calle Infanta Mercedes, No. 37, 28020 Madrid, was created by article 103 of Law 31/1990, of December 27, on the General State Budget for 1991 and was effectively established on January 1, 1992. 

It was set up as a public law organisation attached to the former Ministry of Economy and Treasury through the former State Secretariat for Finance and Budget. It has its own legal regime, distinct from that of the General State Administration, which gives it a certain autonomy in budgetary matters and personnel management.

It is responsible for the effective application of the state tax and customs system, as well as those resources of other national or European Union public administrations whose management is entrusted to it by law or by agreement.

It is responsible for applying the tax system in such a way that the constitutional principle according to which everyone must contribute to the maintenance of public expenditure in accordance with their economic capacity is complied with. However, it does not have the authority to draft and approve tax regulations or to allocate public resources among various purposes.

The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following:

  • The management, inspection and collection of the taxes that belong to the state (Personal Income Tax, Corporation Income Tax, Income Tax for Non-Residents, Value Added Tax and Excise Duties).
  • The performance of important functions in relation to the income of the Autonomous Communities and Autonomous Cities, not only concerning the management of the Income Tax, but also the collection of other income from these Communities, whether by legal regulation or by the relevant collaboration agreements.
  • The collection of revenue on behalf of the European Union.
  • The management of customs and the repression of smuggling.
  • The collection of taxes due to the State Public Sector in the voluntary payment period.
  • The collection, through enforcement, of public revenue due to the State General Administration and associated or dependent Public Bodies.
  • Participation in the persecution of certain offences, including offences against the Public Treasury and offences related to contraband goods.

Its mission is to encourage citizens to comply with their tax obligations. It performs two lines of action to achieve this: On the one hand, the provision of information and assistance services to any taxpayer to minimise the indirect costs associated with compliance with tax obligations and, on the other hand, the detection and regularisation of tax non-compliance through control actions.

The structure of the State Tax Administration Agency is set out in Order PRE/3581/2007, of 10 December, which establishes the departments of the State Tax Administration Agency and assigns them functions and powers New window .