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 General State Budgets for 1991 and was established effective 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 different from that of the General Administration of the State that gives it a certain autonomy in budgetary matters and personnel management.
It is entrusted with the effective application of the state tax and customs system, as well as those resources of other national public administrations or the European Union whose management is entrusted to it by law or by agreement.
It is up to you to apply the tax system in a way that complies with the constitutional principle by virtue of which everyone must contribute to the maintenance of public expenses in accordance with their economic capacity. However, it does not have powers to prepare 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 promote compliance by citizens 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 minimize the indirect costs associated with compliance with tax obligations and, on the other hand, the detection and regularization of tax non-compliance through control actions.
The structure of the State Tax Administration Agency is included in Order PRE/3581/2007, of December 10, which establishes the departments of the State Tax Administration Agency and attributes functions to them and competencies New window .