4.1.5. 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 revenue 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 assumed the management of Capital Tax, Inheritance and Gift Tax, Transfer Tax and Stamp Duty, in addition to certain taxes on Gaming.

This Act establishes as an essential principle the collaboration between the Tax Administrations of the State and the Autonomous Communities for the management of the transferred State taxes and, in particular, the promotion and development of information exchanges and the coordinated planning of tax control actions.

For this reason, within the Higher Council for Tax Coordination and Management (a collegiate body formed by representatives of the Tax Administration of the State and of the Autonomous Communities and Cities with Statutes of Autonomy responsible for coordinating the management of the transferred taxes) and of the Regional Councils for Tax Management and Coordination (collegiate bodies formed by representatives of the Tax Authorities of the State and of the Autonomous Community or City with its respective Statute of Autonomy, with functions of coordinating the management of the transferred taxes in their respective area, in accordance with the directives of the Higher Council for Tax Coordination and Management), the Tax Agency is promoting tax-related information exchanges with the aim of increasing the efficiency of tax management, improving assistance to taxpayers by reducing the administrative burdens weighing on them, and especially intensifying the fight against tax fraud and the underground economy.

In addition to the general information exchanges, specific exchanges of information on specific tax-related facts, operations, values, assets and incomes which are relevant for the tax management of any of the Administrations are being promoted, especially for the fight against fraud, along with the transmission of information obtained in the control procedures carried out by each of the Tax Administrations, of the State or of the Autonomous Communities, which is relevant for the taxation of other items 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.