2.5. Taxpayers’ opinion of the Tax Agency
Opinion surveys
In 2021, the Institute for Fiscal Studies of the Ministry of Finance and Public Administration carried out the demographic study “ Fiscal opinions and attitudes of Spaniards in 2020 ”. This report is drawn up annually and is also known as the "Tax Barometer".
The survey is carried out on a sample of three thousand citizens, spread over five segments (business owners, farmers, professionals, salaried workers and the unemployed), selected by quotas of residence, gender and age, and using personal interview techniques, applying a structured questionnaire.
The comparison of the ratings obtained in 2020 with those of previous years (scale out of 4) shows that the positive image of the Tax Agency's services is consolidated among citizens, with an average rating of 2.8.
This study also analyses the citizens' opinion with respect to the Tax Agency's staff, who are rated as being good technicians who are impartial and respectful in the performance of their duties.
Taxpayers' evaluation of the services in the Tax Return Campaign
The Tax Agency, through the “Personal Income Tax Survey 2020” developed during 2021, surveys the opinion of users on the services offered.
The five services that users say they have used in surveys are: the Tax Agency app service to access tax data and/or file the declaration; the declaration processing service (Renta Web); the RENØ service to obtain the reference number; the Cl@ve PIN service; and finally, the APPOINTMENT service.
Specifically, regarding the level of user satisfaction with the electronic filing of the 2020 Income Tax Return, taxpayers who say they feel satisfied, fairly satisfied or very satisfied with it represent 76.85% of those who have said they use this service.
Suggestions and complaints. Taxpayer's Ombudsman
The Council for the Defence of the Taxpayer, the ombudsman attached to the Secretary of State for Tax, monitors the effectiveness of tax rights and obligations, deals with complaints received about the application of the tax system by the State bodies, and provides relevant suggestion and proposals in the regulatory manner determined. Its scope of power, composition and operation are established by specific regulations.
It is a guarantor of citizens' rights regarding tax relations, to be used by all social sectors dealing with tax matters, with a view to ensure a closer relationship between the Administration and citizens.
The Tax Agency provides technical support and administrative assistance to the Council, as well as training and analysis of information derived from complaints through the Council's Operational Unit for the Defense of the Taxpayer, integrated into the Internal Audit Service and coordinated by its Director.
In 2021, a total of 6,955 complaints and suggestions (6,782 complaints and 173 suggestions) were submitted to the Taxpayer Protection Council in relation to actions by the Tax Agency, 15.65% less than in the previous year.
In Table No. 11 . Suggestions and complaints. Main headings 2021 New window of the Annex, the main headings in which the reasons for complaints and suggestions for 2020 are grouped are collected. In addition, the detailed information can be consulted in the Annual Report of the Taxpayers' Defence Council, which includes the final figures approved at the Council's Plenary Session.