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2022 Report

4.1.8.1 Integration of Economic-Administrative Courts

The Tax Information Technology Department is facing a novel and profound transformation, evolving its systems towards a multi-agency paradigm, integrating in a first phase:

  • Economic-Administrative Courts

  • General Directorate for Taxation Ministerio de Hacienda

Order PCM/3/2021, of January 11, which modifies Order PRE/3581/2007, of December 10, which establishes the departments of the State Tax Administration Agency and assigns them functions and powers, expands the powers of the Tax Information Technology Department of the State Tax Administration Agency, granting it the possibility of providing the necessary assistance to both the Economic-Administrative Courts and the General Directorate of Taxes to carry out their digital transformation.

The aforementioned regulations are supplemented by the Resolution of January 13, 2021, of the Secretary of State for Finance, which issues instructions for the implementation of a new computer management model in the Economic-Administrative Courts and in the General Directorate of Taxes with the collaboration of the State Agency for Tax Administration and regulates stable channels of collaboration in the area of information exchange.

The implementation of the new IT management model in the Economic-Administrative Courts (TEA) and in the General Directorate of Taxes (DG Taxes) is based on the establishment of an integrated and global tax administration system, developed in the IT environment of the Tax Agency, which implies a substantial modification of the current management model, so its implementation must necessarily be based on the planning of the necessary actions and on the establishment of an adequate system for monitoring and controlling the transformation process.

It is clear that the integration, on the basis of the Tax Agency's information system, of the information systems of DG Tax and TEA under what has been called the Global Information System of the Tax Administration represents an opportunity, not only to improve the effectiveness and efficiency of DG Tax and TEA, but also to improve the capacity of the technological infrastructures and information technology services with which the Tax Information Technology Department currently supports the Tax Agency's Information System, which should result in benefits for the Tax Agency's own activity. For example, the increased demand for the use of infrastructure resulting from this integration will require an expansion of installed capacity, so as not to penalise the current service offered.

The end result of this integration will be that all the activity of the Tax Agency, DG Tributos and TEA will be carried out on the same infrastructures and IT services that are maintained, developed and evolved by the Tax Information Technology Department.

The expected benefits are:

  • Better citizen service by enabling new digital communication channels

  • Reduction of time (REA/Consultation processing) through comprehensive electronic processing

  • TEA and DG Tax integrated in improving assistance and compliance of taxpayers through global knowledge management (TEA – DG Tax – Tax Agency)

  • Adaptation to the regulatory framework (Law 58/2003 modified by Law 34/2015, Law 39/2015)

  • Optimization of investments and cost savings through the use of common platforms and services (permanent technological adaptation, guarantee of continuity of services, optimization of investment costs and savings in operating and maintenance costs).

During 2022, the collaborative actions carried out for the design, development and implementation of a new IT management model at the TEAC and the DGT will continue. This model is based on the establishment of an integrated and global tax administration system, developed in the IT environment of the Tax Agency, within a framework of legitimate trust and legal certainty for citizens.

This involves a profound reform of the infrastructure and horizontal applications of the Tax Agency's information system to convert it into a multi-agency system, with a complete separation at the logical level of the areas of each agency while sharing the basic technological resources.