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Large Taxpayers Central Office

Central Delegate of Large Taxpayers

Headline: Carlos Javier Cervantes Sánchez-Rodrigo

CV

Until his appointment as Central Delegate for Large Taxpayers by Resolution of February 1, 2024 of the Presidency of the State Tax Administration Agency, he has performed the following functions:

  • Actuarial inspector in Barcelona from 1984 to 1988.

  • Madrid Tax Collection Department from 1988 to 2000.

  • Deputy Director General of Taxes at the General Directorate of Taxes, tasked with preparing a new General Tax Law (Law 58/2003) and its various implementing Regulations (2000-2004).

  • Director of the Financial and Tax Inspection Department of the AEAT, from 2004 to 2010.

  • Head of the National Inspection Team at the Central Delegation of Large Taxpayers from 2010 to July 2018.

  • Head of the Tax and Customs Control Department of the Central Delegation of Large Taxpayers from July 2018 to February 2024.

Functions of the Central Office

  1. The Central Delegation for Large Taxpayers shall exercise, within its scope of action, the powers and functions of the Tax Agency for the application of the state tax and customs system and for the exercise of the sanctioning power, unless expressly attributed to other bodies of the Agency, the collection management of other resources of a public nature that corresponds to the Agency in accordance with current regulations, as well as any other powers and functions attributed to it by legal, regulatory and other provisions that are applicable.

  2. As an exception, the functions of customs management, management and intervention of Special Taxes and management of other taxes over which the Department of Customs and Special Taxes exercises its jurisdiction, with respect to taxpayers assigned to the Central Delegation of Large Taxpayers, will be carried out by the territorial bodies of the Tax Agency.

Reporting to:

  • The Office of Tax and Customs Control

    Maria Coronado Sierra

  • The Office of Tax Services and Assistance

    Luis Sierra López-Belmonte

  • The Resource Management Office

    Ángel Juan González Álvarez