2.5. Taxpayers’ opinion of the Tax Agency

Opinion surveys

The Tax Studies Institute of the Ministry of Finance and Public Administrations conducted the opinion poll "Tax opinions and attitudes of Spanish citizens in 2014". This report is carried out annually and is also known as the “Tax 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 2014 and previous years), Spanish citizens' assessment of the Tax Agency's services shows a very positive view of their quality, reaching a score of 2.9 (out of 4), the same as in previous years.

This study also analyses the citizens' opinion with respect to the Tax Agency's staff, who are rated as being good technicians who are impartial and respectful in the performance of their duties.

Taxpayers' evaluation of the services in the Tax Return Campaign

In the "2014 Personal Income Tax Survey" carried out during 2015, the Tax Agency surveys the opinion of those who have used the electronic filing service for Personal Income Tax returns. According to the survey, 75% of the taxpayers who have used this service say they are satisfied or very satisfied with it.

One more year, the five services which the users consider very useful are the following: filing tax returns; requesting, rectifying and confirming the Draft Income Tax return; enquiring about the status of refunds; communicating data related to Personal Income Tax and, lastly, downloading the help programs.

Suggestions and complaints. Taxpayer's Ombudsman

The Taxpayers' Defence Council, an advisory body of the Secretariat of State of the Treasury, monitors the effectiveness of tax rights and obligations, dealing with complaints received about the application of the tax system by the State bodies and presenting suggestion and proposals. Its competence, composition and functioning are established by its specific regulations.

The Tax Agency provides technical support and administrative assistance to the Board, in addition to training and analysis on the information derived from complaints via the Operating Unit of the Taxpayers' Defence Council, which forms part of the Tax Agency's Internal Audit Service.

In 2015, 10,902 complaints and suggestions were presented to the Taxpayers' Defence Council with regard to the Tax Agency's activities, 10.99% more than in the previous year. The comparison of the data of the last two tax years provides the following conclusions:

• The subject with the greatest number of incidences is that of Information and attention; in 2015, 7,626 complaints and suggestions were presented (69.95% of the total) and in 2014, 5,860 were presented (47.84% of the total).

• There has been a significant decrease in the number of complaints and suggestions referring to Application of rules; in 2015, 350 complaints and suggestions were presented (3.21% of the total) compared to 3,454 in 2014 (28.20% of the total).

The following table in the Annex shows these data and their classification by subjects, comparing the last two tax years. In addition, the detailed information can be consulted in the Annual Report of the Taxpayers' Defence Council: