1.2 Functions
For the effective application of the state and customs tax system, the Tax Agency displays an ensemble of activities among which the most relevant ones are:
- The management, inspection and collection of the taxes whose management corresponds to the State, mainly: the Personal Income Tax, the Corporation Tax, the Non-Resident Income Tax, the Value Added Tax and the Special Taxes.
- The collection of revenue on behalf of the European Union.
- Customs management and elimination of smuggling, in addition to ensuring security in the logistics chain.
- The collection, through enforcement, of public revenue due to the State General Administration and associated or dependent Public Bodies.
- The collection of certain debts of local authorities and Autonomous Communities, whenever it has been previously agreed on.
- The assistance, collaboration and cooperation activities with other Member States or third countries with which it has been agreed on for the application of taxes.
- The collaboration in the prosecution of certain crimes, fundamentally offences against the Public Treasury, smuggling and money laundering.
The following explanatory tables complement this list:
| Census of Liable Taxpayers | ||
|---|---|---|
| General Taxpayer Census | 52,473,021 | |
| Tax register of small businesses taxed under the special tax regime | 1,544,601 | |
| Tax register of business owners, professionals and withholders | 5,271,371 | |
| Large Companies Census | 36,001 | |
| Census of Excise Operators | 82,700 | |
| Census of Customs Representatives | 1,090 | |
| Returns mainly managed | ||
|---|---|---|
| a) Personal Income Tax | 19,522,674 | |
| b) Corporation Tax | 1,425,538 | |
| c) VAT | 3,418,691 | |
| d) Special Taxes | 8,359,059 | |
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e) Foreign Trade | 11,113,390 |