Permanent Technical Secretariat of the Superior Council for the Management and Coordination of Tax Management

It is held by civil servants of the Tax Agency, with a minimum rank of Deputy Directorate General.

Functions:

• Attend, with voice but without vote, all meetings of the Board of Governors and of the Commissions or working groups, performing the functions of Secretary.

• Carry out such studies, reports or work as may be entrusted to it by the Superior Council or its President.

• Promote and support the work of the Board of Governors and to draw up an annual report on its work.

• Act as a permanent body for relations between the State Tax Administration, the Autonomous Communities and Cities with Statute of Autonomy and the Territorial Councils for the Management and Coordination of Tax Management, which shall inform the Secretariat of the meetings held and the agreements adopted within it.

• Prepare an annual report on the rulings adopted by the Territorial Councils for the Management and Coordination of Tax Management regarding 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.