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Report 2022

4.1.8.1 Integration of Economic-Administrative Courts

The Tax IT Department faces a novel and profound transformation, evolving its systems towards a multi-organism 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 attributes functions to them and powers, expands the powers of the Tax IT Department of the State Tax Administration Agency, giving it the possibility of providing the necessary help to both the Economic-Administrative Courts and the General Directorate of Taxes to carry out their digital transformation.

The aforementioned regulations are completed with the Resolution of January 13, 2021, of the Secretary of State for Finance, which dictates 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 Tax Administration Agency and stable channels of collaboration are regulated regarding the exchange of information.

The implementation of the new computer 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 Agency's computer environment. Tax, which implies a substantial modification of the currently existing management model, so its implementation must necessarily be based on the planning of the necessary actions and the establishment of an adequate monitoring and control system of the transformation process.

It is evident that the integration, on the basis of the information system of the Tax Agency, of the information systems of the DG Taxes 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 the Tax DG and the TEA, if not, to improve the capacity of the technological infrastructures and information technology services with which the Tax IT Department currently supports the Information System of the Tax Agency, which should result in benefits for the Tax Agency's own activity. To give an example, the increase in demand in the use of infrastructure derived from this integration will imply the need to expand the installed capacities, so as not to penalize the current service offered.

The final result of this integration will be that all the activity of the Tax Agency, DG Taxes and TEA will be carried out on the same infrastructure and IT services that the Tax IT Department maintains, develops and evolves.

The expected benefits are:

  • Better citizen service by enabling new digital communication channels

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

  • TEA and DG Taxes integrated into improving taxpayer assistance and compliance through global knowledge management (TEA – DG Taxes – 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 operation and maintenance costs).

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

This is entailing 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 total separation at a logical level of the areas of each agency while sharing basic technological resources. .