2.1 Functions

For the effective application of the state and customs tax system, the Tax Agency displays an ensemble of activities among which the most relevant ones are:

• The management, inspection and collection of the taxes whose management corresponds to the State, mainly Personal Income Tax, Corporation Tax, non-Resident Income Tax, Value Added Tax and Excise Duties.

• The collection of revenue on behalf of the European Union.

• Customs management and the repression of smuggling, as well as security in the logistics chain.

• The collection, through enforcement, of public revenue due to the State General Administration and associated or dependent Public Bodies.

• The collection of certain debts of local authorities and Autonomous Communities, whenever it has been previously agreed on.

• Assistance, collaboration and cooperation activities with other Member States or third countries with which it has been agreed on for the application of taxes.

• Collaborating in the prosecution of certain crimes, particularly offences against the Public Treasury, smuggling and money laundering.

• The tax revenue projections, the follow-up and analysis of the collection and the elaboration of tax base statistics.

• Collaboration with the other Administrations in various aspects of tax system management and attention to information exchange agreements.