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Tax Collection Department

Director of Collections

Directorate of the Collection Department

Headline:Virginia Muñoz Fernández

Born in Madrid, she holds a degree in Law from the Complutense University of Madrid (UCM) and joined the Senior Corps of State Tax Inspectors in 2005.Master in Public Management - Promotion XI (2018 - 2019).

CV

Until her appointment as Director of the Collection Department by Resolution of 22 July 2022 of the Presidency of the State Tax Administration Agency, she has performed the following functions:

  • Deputy Director General for Coordination and Management in the Revenue Department (2020 - 2022).
  • Inspector Coordinator in the Subdirectorate General of Executive Collection in the Collection Department (2019 - 2020).
  • Vice-President of the Tobacco Market Commissioner (2018 - 2019).
  • Inspector National Fraud Investigation Office (2017 - 2018).
  • Head of the Deputy Regional Collection Unit at the Special Delegation of Madrid (2013 - 2017).
  • Coordinator of Regional Collection Units in the Special Delegation of Madrid (2011 - 2013).
  • Deputy member of the Office of the Director General of the Tax Agency (2009 - 2011).
  • Head of the Collection Unit of the Ciudad Real Delegation (2008 - 2009).
  • Coordinator of Regional Collection Units in the Special Delegation of the Canary Islands (2007 - 2008).

Functions of the Department

  • The management, planning and coordination of the collection management attributed by the legal system to the Agency that does not correspond to other functional areas, as well as that assumed by virtue of agreement or agreement with other Public Administrations.

  • The design of systems and methods for collection management in its field of competence.

  • The performance of the necessary actions for the assumption by the Agency of the collection management of debts of the Public Administrations when so established by law or by agreement, and the study and proposal of agreements on the provision of collection services to other Public Administrations.

  • The management, planning and coordination of the Agency's functions in the area of restricted accounts for tax collection, as well as the authorisation, supervision, control and income regime of collaborating entities and those that, where appropriate, provide the Cashier's Service, exercising the following functions and powers in relation to the entities collaborating in collection management:

    • The reception, study and processing of applications for authorisation to act as collaborators submitted by credit institutions.

    • The drawing up of specific action plans for the control and monitoring of the collaborating entities, as well as the supervision of their compliance.

    • The control and monitoring of the information on collection management that they are obliged to provide in accordance with the applicable regulations and of the deposit operations at the Banco de España.

    • Support and collaboration with other bodies of the Agency in matters of credit institutions that provide the Cashier's Service in the Offices and Administrations, where appropriate.

    • The proposal to open proceedings to suspend or wothdraw the authorisation to act as a collaborator in the collection management of the Agency.

    • The initiation of sanctioning procedures and the imposition of tax penalties in cases of non-compliance with orders to seize accounts when the depository institution is a collaborating institution.

    • The practice of verifying the performance of these entities as collaborators, either individually or as part of a specific action plan.

    • Receiving requests for reimbursement of excess or duplicate payments and carrying out the appropriate checks in order to propose, where appropriate, the reimbursement of the amounts paid in excess by the collaborating entities.

    • The summons to the collaborating entities to pay the amounts collected by them and not paid into the Public Treasury within the stipulated deadlines.

    • The settlement of any late payment interest incurred by the collaborating institutions in their capacity as such and their notification for payment to the Treasury.

  • The study, design, planning and programming of collection actions and procedures, and the study and proposal of organisational measures or rationalisation of management actions of such a nature that they do not correspond to other functional areas.

  • The proposal of instruments for planning actions, results and objectives in matters of collection that do not correspond to other functional areas, as well as the follow-up and control of their fulfilment and the adoption of measures or instructions that ensure their execution, within the framework of the Agency's general planning.

  • The establishment of mechanisms to promote and coordinate the collection of debts corresponding to persons or entities in insolvency proceedings.

  • The planning and organisation of the prevention and fight against tax fraud in the area of tax collection and the establishment of general criteria to be followed by the collection bodies.

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

  • The direct performance of collection actions and the processing and resolution of administrative files assigned to it by regulation, as well as the actions arising from the Agency's Control Plan.

  • 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 collection.

  • The resolution of the deduction files on the amounts that the General State Administration must transfer to the territorial entities, autonomous bodies, Social Security and other public law entities.

  • The functions that the regulations attribute to the Collection Department in relation to State Public Sector fees.

  • In its area of powers and functions, ensuring the integrity, accuracy and timeliness of the information and services that can be accessed on the Tax Agency E-Office, as well as defining the specifications corresponding to the automatic updating of the Tax Agency.

  • The preparation of proposals, follow-up and, if necessary, the implementation of the computer applications of the collection functional area, in collaboration with the Tax Information Technology Department.

  • The management, planning and coordination of the exercise of sanctioning powers linked to collection management.

  • The issuing of reports on collection matters that do not correspond to other functional areas, with general criteria addressed to the collection bodies to ensure the homogeneous and coordinated treatment of the obligors, as well as any others in this area that may be requested by the Heads of the Regional Units.

  • The collection and dissemination of regulations, jurisprudence and administrative doctrine, as well as the preparation of documents of interest for the performance of the collection function.

  • The management, planning and coordination of collection management actions and other actions aimed at the collection of tax debts with respect to the obligors subject to coordinated actions between the settlement bodies and the collection bodies.

  • The coordination and establishment of guidelines for the analysis and definition of collection risk profiles and indicators through the use of IT tools, in collaboration with the Tax IT Department.

  • The establishment of specific lines of action on groups of debtors with Collection Risk Indicators and specific action programmes with respect to collection fraud schemes and structures.

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

General Subdirectorates

  • Coordination and Management.

    David Monteseirín Herrera

  • Organisation and Planning.

    Marcos Gómez-Randulfe Álvarez

  • Executive Collection.

    Iván Mesón García

  • Special Procedures.

    Carlos José Dorrego Anta