Skip to main content
2021 Report

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 elimination of smuggling, in addition to ensuring 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.