1.6. Taxpayers’ opinion of the Tax Agency

Opinion surveys

The Institute of Fiscal Studies of the Ministry of Finance and Public Administrations annually prepares the demographic study “ Opinions and fiscal attitudes of Spaniards ”, also known as “ Fiscal Barometer ”.

The survey is carried out on a sample of one thousand five hundred people, spread over five segments (business owners, farmers, professionals, salaried workers and the unemployed), selected by quotas of residence, gender and age, and using personal interview techniques, applying a structured questionnaire.

According to the last data published (from the year 2011 and previous years) the evolution of the opinion that Spanish citizens have on the Tax Agency's services shows a very positive view of their quality, reaching a qualification of 2.9 (out of 4).

This study also takes a survey of public opinion with respect to the Tax Agency civil servants, who are rated as being highly qualified, impartial in carrying out their duties and courteous.

Annexes:

Suggestions and complaints. Taxpayer's Ombudsman

The Council for the Defense of Taxpayers, an advisory body of the State Secretariat of Finance, ensures the effectiveness of the rights of taxpayers, addressing complaints that arise from the application of the tax system carried out by State bodies, and makes suggestions and proposals. Its scope of power, composition and operation are established by specific regulations.

In 2012, 7,086 complaints and suggestions about the Tax Agency were filed before the Taxpayer Defence Council, which means a reduction of 8.67 per cent compared to 2011, continuing the decrease trend of the number of complaints received compared to previous years. The detailed information can be consulted in the Annual Report of the European Council for the Defence of the Taxpayer.

Annex: