2.5. Taxpayers’ opinion of the Tax Agency

Opinion surveys

In 2017, the Institute of Tax Studies of the Ministry of Finance and Civil Service carried out the opinion poll 'Tax opinions and attitudes among Spanish citizens in 2016'. This report is drawn up annually and is also known as the "Tax Barometer".

The survey is carried out on a sample of three thousand citizens, 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 most recent data published (for 2016 and preceding years), the valuation of Spanish citizens regarding Tax Agency services demonstrates a positive image of their quality, with a qualification of 2.9 (out of 4), as with 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

Through the '2016 Personal Income Tax Survey' carried out in 2017, the Tax Agency surveys the opinions of users on the services offered.

The five services which the users consider most useful are the following: filing tax returns; the communication of Personal Income Tax data held by the Tax Agency and importing them to Renta WEB; the draft/tax return processing service (Renta WEB); enquiring about the status of refunds; and, finally, the tax payments through the Tax Agency.

This survey also provides information on users' satisfaction level with the electronic filing of the 2016 Income Tax return, whereby 65.06% of those who used this service declared to be satisfied or very satisfied.

Suggestions and complaints. Taxpayer's Ombudsman

The Council for the Defence of the Taxpayer, the ombudsman attached to the Secretary of State for Tax, monitors the effectiveness of tax rights and obligations, deals with complaints received about the application of the tax system by the State bodies, and provides relevant suggestion and proposals in the regulatory manner determined. Its scope of power, composition and operation are established by specific regulations.

It is a guarantor of citizens' rights regarding tax relations, to be used by all social sectors dealing with tax matters, with a view to ensure a closer relationship between the Administration and citizens.

The Tax Agency provides technical support and administrative assistance to the Council, as well as training and analysis of information derived from complaints through the Operational Unit of the Council on the Defence of the Taxpayer, integrated into the Internal Auditing Service and coordinated by its Director.

In 2017, in relation to the actions of the Tax Agency, the Taxpayer's Ombudsman received a total of 7,471 complaints and suggestions (7,030 complaints and 441 suggestions), 39.31% less than the previous year, when the total number was 12,311.

193 of these complaints and suggestions were not resolved, due to being files that were concluded in application of article 10.8 on the Royal Decree that governs the Council (criminal proceedings), for being anonymous suggestions, for the interested party withdrawing the file, or for the non-rectification of the faults detected.

The reasons for most incidents pertain to delays in reimbursements or procedures; problems derived from advance appointments or excessive waiting times; or the lack of information or insufficient information over the phone. These types of incidents represented 47.815% of the total number of complaints and suggestions filed.

The following table of the Appendix shows the main categories in which the reasons for complaints and suggestions were made in 2017. In addition, the detailed information can be consulted in the Annual Report of the Taxpayers' Defence Council, which includes the final figures approved at the Council's Plenary Session.