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Taxation Management Department

Director of Tax Management

Directorate of the Tax Management Department

Headline:Rosa María Prieto del Rey

She was born in Cuenca, holds a degree in Economics from the Autonomous University of Madrid and joined the Senior Corps of State Tax Inspectors in 2003.

CV

Until her appointment as Director of the Tax Management Department by Resolution of 12 November 2021 of the Presidency of the Tax Agency, she has performed the following functions:

  • Director of the Planning and Institutional Relations Service (2017 - 2021).

  • Deputy Director General of Tax Technique in the Department of Tax Management (2013 -2017).

  • Deputy Assistant Director in the General Subdirectorate of Tax Technique in the Tax Management Department.

  • Head of the Indirect Taxation Area in the Subdirectorate General for Tax Techniques in the Tax Management Department.

  • Head of the Inspection Unit at the Regional Inspection Unit of Catalonia.

  • Pedralbes-Sarriá Administration (Barcelona) and Latina Administration.(Madrid).

Functions of the Department

  • The management, planning and coordination of tax management actions and procedures and of the exercise of the sanctioning power linked to them, unless they are attributed or are related to taxes or rights entrusted to other functional areas, as well as the exercise of the sanctioning power linked to tax inspection actions related to the application of objective taxation regimes and to Inheritance and Gift Tax corresponding to non-residents, carried out by the units and areas that are determined in the corresponding resolution of the Presidency of the Agency.

  • The proposal of instruments for planning actions, results and objectives in the area of tax management that do not correspond to other functional areas, as well as the monitoring and control of their compliance and the adoption of measures or instructions to ensure their execution, within the framework of the Agency's general planning.

  • The preparation, proposal, monitoring and control of the refund programme in the scope of the procedures processed by the tax management units.

  • The preparation of reports and statistics on the actions of the tax management bodies and the formulation of forecasts.

  • The preparation of draft provisions on the forms and procedures for filing self-assessments, returns, communications or tax applications, as well as the preparation of publications, manuals and completion guides aimed at facilitating the application of taxes that do not fall within the remit of other functional areas.

  • The practice of requests for the ratification of charges that are appropriate within its sphere of competence or at the proposal, request or application of other management bodies that are not competent in the specific case, as well as the initiation, instruction and resolution of the sanctioning procedures that may derive from such actions.When the intervention of bodies of national competence attached to other departments is required, it will channel the proposal of the actions considered appropriate to them.

  • The processing of authorisations to simplify invoicing and book-keeping obligations.

  • The processing of the procedure for the admission of electronic signature systems based on electronic certificates from electronic certification service providers that are valid for electronic relations with the Agency.

  • Within the scope of its competencies and functions, to ensure the integrity, veracity and updating of the information and services that can be accessed through the Agency's e-Office, as well as to define the specifications corresponding to the Agency's automated actions.

  • The management, programming, coordination and control of publicity campaigns and tax information and assistance services, both when they are carried out in person and when non-face-to-face communication channels are used, according to the technology available at any given time.

  • The management, programming and coordination of the formation and maintenance of the register of taxpayers, the formation and maintenance of the Register of Intra-EU Operators and the Register of Exporters and Other Economic Operators, and other actions related to census information that are not attributed to other functional areas.

  • The management, programming and coordination of the control of the periodic obligations of taxpayers included in the census of businessmen, professionals and withholders insofar as this does not correspond to other functional areas.

  • The planning, programming and monitoring of tax inspection procedures and the execution of control tasks on taxpayers eligible for the application of objective tax regimes.

  • The management, programming, coordination and control of the execution of tax management procedures for the verification and, where appropriate, regularisation of compliance with tax obligations that are the responsibility of the tax management area, including the specifications for the development of the necessary computer applications.

  • The issuing of reports on technical tax matters that do not correspond to other functional areas, with general criteria addressed to the tax management bodies to ensure the homogeneous and coordinated treatment of taxpayers, as well as the management of the programmes through which the queries of said bodies are channelled.

  • The drafting of regulatory proposals and collaboration in the preparation of regulatory projects that affect its functional area.

  • The processing of procedures for the declaration of nullity of cancellable acts and withdrawal procedures in relation to acts issued by the Agency in the functional area of tax management.

  • In relation to the processing of exemptions:

    • The processing of the procedure to declare the exemption from Personal Income Tax of certain literary, artistic or scientific prizes, as well as to declare the loss of the right to their application.

    • The processing of the procedure for declaring the exemption from corporate income tax of income obtained by political parties in the exercise of their own economic activities, as well as for processing the loss of the right to its application.

  • In relation to non-resident or non-established taxpayers:

    • The establishment of general criteria relating to the management of the taxation of non-residents that do not fall within the remit of other functional areas.

    • The management of files relating to Value Added Tax exemptions or refunds for non-established persons, diplomatic and consular representations and international organisations.

    • The management and control of Value Added Tax taxpayers not established in the territory of application of the tax who carry out transactions subject to the tax and are not obliged to appoint a representative, without prejudice to the powers of verification and investigation that correspond to other bodies within the remit of the Financial and Tax Inspection Department or the Central Office for Large Taxpayers.

    • The management and inspection actions and procedures in relation to Inheritance and Gift Tax when these are not assigned to the Autonomous Communities, nor do their management correspond to the Offices of the Agency in Ceuta and Melilla, without prejudice to the powers of verification and investigation that correspond to other bodies within the scope of competencies of the Financial and Tax Inspection Department or the Central Office for Large Taxpayers.

    • The management and control of self-assessments of Non-Resident Income Tax when they must be submitted to the National Tax Management Office or to the Agency's Offices or Administrations, in accordance with the provisions of the ministerial order regulating the self-assessment forms for declaring income obtained without the intermediation of a permanent establishment.

    • The management of the optional regime for taxpayers resident in other Member States of the European Union, in the Non-Resident Income Tax.

    • The management and control of Wealth Tax by real obligation, without prejudice to the powers of verification and investigation that correspond to other bodies within the remit of the Financial and Tax Inspection Department or the Central Office for Large Taxpayers.

    • The management and control of returns and self-assessments in which withholdings and payments on account must be declared and, where applicable, paid on income obtained without the intermediation of a permanent establishment by non-resident taxpayers, without prejudice to the powers of verification and investigation that correspond to other bodies within the remit of the Financial and Tax Inspection Department or the Central Office for Large Taxpayers.

    • The initiation, investigation and resolution of the sanctioning procedures deriving from the actions and procedures mentioned in the preceding paragraphs of this point.

  • The management of the special Value Added Tax regimes applicable to distance sales and certain domestic supplies of goods and services, as well as the initiation, investigation and resolution of the sanctioning procedures deriving from such actions and procedures, without prejudice to the powers of verification and investigation that correspond to other bodies within the scope of the Financial and Tax Inspection Department or the Central Office for Large Taxpayers.

  • The centralised issuing of tax certificates in the area of its competence.

  • Attendance at meetings which, in the framework of the Agency's international relations, are relevant to the subject matter.

  • The management and control of the Tax on Property Transfer and Stamp Duty when this is not assigned to the Autonomous Communities and does not correspond to the Offices of the Tax Agency in Ceuta and Melilla, as well as the initiation, instruction and resolution of the sanctioning procedures deriving from such actions and procedures.

  • Any other functions and powers attributed by legal standards and regulations and other applicable provisions.

General Subdirectorates

  • Planning and Coordination

    Marta López Martín

  • Tax Technician

    Mercedes Jordán Valdizán

  • Tax Information and Assistance

    Montserrat Rojo Riol

  • Tax Verification and Control

    Ramón Domingo Palacios Delgado

  • Legal Assistance and Policy Coordination

    Jesús Manuel Gendra Rey

  • National Tax Management Office

    José Luis Adriaensens Cárdenas

Integrated in the Sub-Directorate General for Information and Assistance.

  • Central Information and Digital Assistance Unit

    Mª Sonia Sanz Sánchez