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Territorial Councils for the Management and Coordination of Tax Management

Collegiate bodies made up of four representatives of the State Tax Administration, one of them the head of the Special Delegation of the State Tax Administration Agency / State Tax Administration Agency Delegation in Ceuta and Melilla, who chairs it, and four representatives of the Autonomous Community or City with Statute of Autonomy in question.


They carry out the following functions with regard to the management of assigned taxes in their respective territorial areas, in accordance with the guidelines of the Higher Council for the Management and Coordination of Tax Management:

  • Coordinate the management of the aforementioned taxes.

  • Analyse and evaluate the results of its application.

  • Study proposals and take decisions that contribute to the improvement of its management.

  • Formulate proposals to the management of the Tax Agency and to the body or entity of the Autonomous Community or City with Statute of Autonomy responsible for the management of the taxes assigned, aimed at improving the adequacy of the management of the available resources.

  • Develop and specify the programmes included in the tax control plans, as well as to design and plan the execution of coordinated actions in certain programmes.

  • However, the Territorial Councils for the Management and Coordination of Tax Administration of the Cities of Ceuta and Melilla do not exercise these functions until the transfer of taxes takes place.

  • Collaborate in the management of these taxes, especially those whose application affects the resources or activity of the other Administration, and in the collection management of duties of the Autonomous Public Treasury carried out by entrustment or agreement.

  • Analyse the results of the target plans, as well as being regularly informed of the annual target plans.

  • Adopt agreements on the exchange of information between the State and Autonomous Community administrations and analyse the degree of compliance.

  • Decide on the application of the acts that may be entrusted to the Tax Agency and the Autonomous Communities and Cities with a Statute of Autonomy.

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

  • Approve the appropriate rulings on the applicable taxation 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.

  • Adopt agreements aimed at encouraging the use of the electronic services made available to taxpayers by both administrations.

  • Establish joint training plans on subjects related to the management of taxes.