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Report 2019

4.6. International Relations

The International Relations Coordination Unit (UCRI) was created by Resolution of December 26, 2004 of the President of the Tax Agency with the purpose of providing it with a specific organic unit that would ensure the coordination of the different international activities in who participates. At an organic level, said Unit was integrated into the Office of the Director General in 2011 and its functions are assigned the development and coordination of the Agency's relations with foreign bodies and institutions and international organizations that are not specifically attributed to other bodies.

On the other hand, it must be taken into account that the customs field is, by definition, intrinsically international. The concept of “customs” is not understood except in an international context, given that its function is the facilitation and control of international trade in goods. The Customs and Excise Department of the Agency, under the coordination of the UCRI and in close collaboration with it, develops intense international activity, which is channeled through the General Subdirectorate of International Relations.

In 2019, the international presence of the Agency, thanks to the collaboration of all its Departments and Delegations, has been boosted thanks to the participation of its experts in different international institutions and organizations, the provision of technical assistance, the realization of courses and seminars, and attention to numerous visits by foreign delegations.

The Tax Agency participates, among others, in the following international organizations through different instruments, whether working groups, forums, seminars or other projects:

  • European Union: FISCALIS, CUSTOMS 2020, Twinnings, EUROsociAL, EU-Cuba Program

    For example, in the FISCALIS program, 206 officials participated in 122 activities during 2019, compared to 233 participants in 125 activities in 2018. In 2019, the first TADEUS meeting was held, attended by the Directors of the Tax Administrations of the member countries.

    Likewise, in the CUSTOMS 2020 program, 224 officials participated in 272 activities during 2019, compared to 146 participants in 168 activities in 2018. Among the activities would be the seminars held to prepare customs for the United Kingdom's departure from the European Union and the communication activities carried out in 2019.

  • OECD (Organization for Economic Cooperation and Development): The work on tax matters, carried out mainly through the Tax Affairs Committee to develop a series of standards or conventions on various matters related to international taxation, has been related in 2019 to the G20 agenda and, above all, to the challenges of the Digital Economy and its work program in order to develop a consensual solution to address the tax challenges resulting from the digitalization of the economy within the BEPS program and the introduction of work on Tax Certainty in all its Working Groups.

  • IOTA (Intra-European Organization of Tax Administrations)

  • CIAT (Inter-American Center of Tax Administrations)

  • WCO (World Customs Organization): In 2019, Spanish experts have participated in missions on integrity, authorized economic operator, synthetic drugs and drug precursors, and nomenclature of the harmonized system, as well as on the MERCATOR program developed by the WCO to help member countries in the implementation of the WTO trade facilitation agreement.

  • Multilateral agreement on cooperation and mutual assistance between the national customs directorates of Latin America, Spain and Portugal (COMALEP).