Superior Council for the Management and Coordination of Tax Management

A collegiate body, made up of representatives of the State Tax Administration and the Autonomous Communities and Cities with Statute of Autonomy, responsible for coordinating the management of assigned taxes.

It is chaired by the person in charge of the Presidency of the Tax Agency and is made up of the person in charge of the General Directorate of the Tax Agency, who holds the First Vice-Chairmanship, five representatives of the Tax Agency, the heads of the General Secretariat of Finance, the General Secretariat of Territorial Financing and the General Inspection of the Ministry of Economy and Finance and a representative of each of the Autonomous Communities of the common system and of the Cities with Statute of Autonomy, one of which holds the second Vice-Chairmanship.

Functions:

• Report, prior to its approval, on the Tax Agency's Objectives Plan for each year and periodically monitor it.

• Establish the strategic lines of action of the Territorial Councils for the Management and Coordination of Tax Administration, to monitor their operation, especially with regard to the adoption of rulings on the taxation applicable in the event of conflict between the General State Administration and the Autonomous Communities or Cities with Statute of Autonomy in relation to incompatible taxes or tax debts.

• Propose general criteria for harmonising the regulatory policies of the State and the Autonomous Communities and Cities with a Statute of Autonomy in matters of assigned taxes, as well as those relating to their management.

• Analyse and report on the preliminary draft regulations of legal rank that must be submitted to the respective Government or Council of Government for approval.

• Advise the competent state and autonomous community bodies or entities on matters relating to the needs and problems arising from the application of the tax system.

• Design the general policy for the management of assigned taxes, establishing the guidelines for their application and coordination, the basic lines of certain programmes to be included in the tax control plans in relation to them and agreeing on the guidelines for the execution of coordinated actions.

• Specify uniform criteria on the content of tax information exchanges between the Autonomous Community Administrations and between these and the State Treasury and the procedure for their implementation, as well as to coordinate these exchanges, especially with regard to the communication of census data, and to propose the implementation of specific systems for the telematic exchange of information.

• Prepare the reports requested by the Arbitration Board for the resolution of conflicts in matters of State taxes ceded to the Autonomous Communities.

• Propose, receive for study and analyse the draft agreements between the Tax Agency and the Autonomous Administrations.

• Propose acts that may be entrusted for management between the Tax Agency and the Autonomous Communities and Cities with a Statute of Autonomy, in accordance with the provisions of this Act.

This body has a Permanent Technical Secretariat .