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2020 Report

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 the latter with a specific organic unit that would ensure the coordination of the different international activities in which it participates. At the organizational level, this Unit was integrated in 2011 into the Office of the Director General and is responsible for developing and coordinating the Agency's relations with foreign bodies and institutions and international organizations that are not specifically assigned to other bodies.

Furthermore, it must be taken into account that the customs area 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 Agency's Customs and Excise Department, under the coordination of and in close collaboration with the UCRI, carries out intense international activity, which is channelled through the General Subdirectorate of International Relations.

In 2020, the Agency's international presence has been affected as a result of the serious health crisis. However, thanks to the work of the experts appointed by the different Departments and Delegations, the Tax Agency has quickly adapted to the new way of working and has been able to maintain its institutional presence through videoconferences with the different institutions and international organizations, the provision of virtual technical assistance and the holding of online courses and seminars. Many of the activities of international organizations were geared toward the response of tax authorities to the COVID-19 crisis, both in terms of their relations with taxpayers, as well as their internal organization (human resources, digitalization, computer security) and the future recovery process.

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

  • The European Union (Fiscalis, Customs, Eurosocial, Twinnings, …)

    The most important projects that have been developed as part of the Fiscalis Program have been carried out at the express direction of TADEUS, made up of the 27 Directors of the Tax Administrations of the EU member countries, which held its second conference, online, in December 2020. The initiatives “Trust and Compliance”, “Performance Measurement of Administrative Cooperation” and “Eurofisc Governance” stand out. Other important works have been those dedicated to the implementation of the European VAT package, the launch of the CESOP and the monitoring of Directive 2010/24 on Mutual Assistance in Collection Matters.

    The participation of Tax Agency officials in all Fiscalis projects is reflected in 92 reports that have been published in the Tax Agency's International Relations Database.

    Regarding Customs and Excise Taxes, Spain has participated, virtually, in 28 meetings of Working Groups (mainly, Customs Union Group and Customs Cooperation Group) of the Preparatory Bodies of the Council of the EU, in 30 meetings of Committees for control by Member States of the adoption of implementing acts by the Commission, in 48 meetings of Groups of Experts of the Customs Code and similar to support the Commission, and in 164 meetings of Customs 2020 project groups. During 2020, many of the meetings held have been related to the United Kingdom's exit from the European Union and the development and implementation of the computer systems provided for in the Union Customs Code.

  • The OECD (Organization for Economic Cooperation and Development)

    As far as the OECD is concerned, in addition to all the projects related to the COVID-19 issue already mentioned, the work on Pillars 1 and 2 of BEPS and the completion of the ICAP.2 Pilot stand out, which will lead to the extension of this large business compliance program to all FTA countries. Also noteworthy is the publication “Tax Administration 3.0”, on the Tax Administration of the Future, in which the Tax Agency participated very actively. Finally, it should be noted that, as part of the Tax Agency's continuous training plan, several courses on taxation and international standards prepared by the OECD Global Relations Program were offered, with the participation of more than 2,600 officials from the OECD. Agency, which gives an idea of the maximum interest that international activity arouses.

  • IOTA (Intra-European Organisation of Tax Administrations)

    Technical assistance for Bulgaria on data governance is highlighted.

  • CIAT (Inter-American Center of Tax Administrations),

    CIAT's international cooperation activities include the participation of experts from the Tax Agency in virtual seminars of the Electronic Invoicing Network, as well as in training courses on Transfer Pricing. Furthermore, during 2020 the Manual of Ethics for Tax Administrations was finalised, in which Spain has played a very active role.

  • The WCO (World Customs Organization)

    The WCO is the only international organisation with jurisdiction over customs matters, to which more than 180 nations belong, managing 98 per cent of world trade globally. Spain has participated in 29 meetings of its governing bodies, preparatory committees and working groups. Spain has also participated in various activities related to international technical assistance.

  • The Multilateral Agreement on Cooperation and Mutual Assistance between the National Customs Directorates of Latin America, Spain and Portugal (COMALEP). Pending update by Customs.

    The Convention, signed in Mexico on September 11, 1981 and subsequently modified by the Protocol approved in Cancun (Quintana Roo), Mexico, on October 29, 1999, constitutes an instrument to strengthen mutual assistance in the fight against fraud and cooperation, as well as the increase and development of trade between the Parties.

    The Council of National Customs Directors, a collegiate body responsible for its management and administration, meets once a year.

In the international activity of the Tax Agency, the technical assistance provided to other countries by our experts is of great importance. Thanks to the possibility of carrying out these activities remotely, the number of attendees during 2020 grew exponentially. Among the assistance provided in 2020, in addition to those indicated above, it is worth highlighting those provided in collaboration with the International Monetary Fund or the Ibero-American Development Bank in matters of risk management analysis, digitalization, and support to the Tax Administrations of Brazil, Honduras, Colombia, Peru, Costa Rica, Argentina and Mexico.