3.1.4. Collaboration with the Tax Administrations from Autonomous Communities under joint government for the control of the transferred state tributes

Law 22/2009, of 18 December, which governs the finance system for the Autonomous Communities under joint government and Cities with Autonomy Statutes, and which amended a series of tax regulations, gives to the Autonomous Communities the total or partial performance produced in their territory from a series of state taxes, and delegates the competence for the management of a part of those tributes. Specifically, the Autonomous Communities have competence over the Tax on Real Estate, on Inheritance and Donations, on Asset Transfer and on Documented Legal Acts.

This Law sets as an essential principle the collaboration between the State Tax Authorities and of the Autonomous Communities Tax Authorities for the management of the transferred state taxes and, particularly, for the promotion and development of information exchanges and the coordinated planning of control actions. 

For this reason, within the Higher Council for Tax Co-ordination and Management (a collegiate body integrated by representatives of the State Tax Administration, Autonomous Communities under general regime and Cities with Statutes of Autonomy responsible for coordinating the management of the transferred taxes) and of the Regional Councils for Tax Management and Co-ordination (collegiate bodies integrated by representatives of the State Tax Authorities and of the Autonomous Community or City Tax Authorities with Statutes of Autonomy in question, with functions for the management coordination of the taxes transferred in their respective area, according to the guidelines of the Higher Council for Tax Co-ordination and Management), the Tax Agency is promoting the exchange of information on taxation with the aim of increasing the efficiency of the tax management, to improve the assistance to taxpayers by reducing the administrative burdens that weigh on them, especially to intensify the fight against tax evasion and underground economy.

Apart from general information exchanges, specific exchanges of information on specific tax-related facts, operations, values, goods and incomes that are relevant for the tax management of any of the Administrations are being promoted, especially for the fight against fraud, as well as the transmission of information obtained in the control procedures developed for each of the Tax Authorities, of the State or those of the Autonomous Communities, which is relevant for the collection of other tax figures managed by another Administration.

The collaboration between the State Tax Authorities and the Autonomous Communities Tax Authorities is also essential for the coordinated management and the selection of taxpayers that are going to be the target of control actions for the state and autonomous Tax Authorities.