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:
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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.
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The collection of revenue on behalf of the European Union.
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Customs management and elimination of smuggling, in addition to ensuring security in the logistics chain.
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The collection, through enforcement, of public revenue due to the State General Administration and associated or dependent Public Bodies.
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The collection of certain debts of local authorities and Autonomous Communities, whenever it has been previously agreed on.
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Assistance, collaboration and cooperation activities with other Member States or third countries with which it has been agreed on for the application of taxes.
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Collaborating in the prosecution of certain crimes, particularly offences against the Public Treasury, smuggling and money laundering.
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The tax revenue projections, the follow-up and analysis of the collection and the elaboration of tax base statistics.
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Collaboration with the other Administrations in various aspects of tax system management and attention to information exchange agreements.