2.5. Taxpayers’ opinion of the Tax Agency
Opinion surveys
In 2022, the Institute of Fiscal Studies of the Ministry of Finance and Public Function carried out the demographic study “ Tax opinions and attitudes of Spaniards in 2021 ”. 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 2021 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 2.9.
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 2021” developed during the year 2022 surveys the user opinion on the services offered.
Users express their opinion on the use of the following services: the RENØ service to obtain the reference number, Cl@ve PIN, the "Tax Agency" app, the help service for the telematic presentation of the declaration (Renta Web), the appointment service, the assistance service for presentation of the declaration by telephone and in offices, the video assistance service and the information and procedures provided through the Tax Agency Headquarters.
Regarding the level of user satisfaction with the help service to file the 2021 Income Tax return (Web Income), taxpayers who say they feel satisfied, quite satisfied or very satisfied with it represent 76.05% of the users. who have stated that 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 the information derived from complaints through the Council's Operational Unit for Taxpayer Defense, integrated into the Internal Audit Service and coordinated by its Director.
In 2022 and in relation to actions of the Tax Agency, a total of 7,495 complaints and suggestions (7,369 complaints and 126 suggestions) were presented to the Taxpayer Defense Council, 7.76% more than in the previous year, and a 9.10% less than in 2020.
In Box 11 . Suggestions and complaints. Main headings 2022 of the Annex, the main headings are collected in which the reasons for complaints and suggestions for 2022 are grouped. 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.