4.1.8.2 Single Tax Knowledge Base
The establishment of an integrated and global tax administration system, developed in the IT environment of the State Tax Administration Agency, which integrates the different bodies of the Tax Administration into the same system, enables and requires an integrated knowledge management system, through the creation of a single tax knowledge base (BUC), for which both organizational and technical aspects must be taken into account.
The first instruction of the Joint Instruction of the Secretary of State for the Treasury and the Undersecretary of the Treasury in relation to the promotion, monitoring and control of the implementation of a new computer management model in the Central Economic Administrative Court (TEAC) and the General Directorate of Taxes (DGT), of January 29, 2021, creates a Working Group for the promotion, monitoring and control of the actions necessary for the implementation of the new computer management model in the TEAC and the DGT.
The fourth instruction, when addressing the development of its functions by the Working Group, expressly states that one of them is the “Design of a single tax knowledge base, for which both organizational and technical aspects must be taken into account.”
The creation of a single tax knowledge base involves knowledge management that must contribute to the study and resolution of cases.
During 2022, work has been carried out on the analysis (data model, functional specifications, etc.) of this project. The BUC involves the integration of both the reiterated doctrine established by the Central Economic-Administrative Court and the consultations of the General Directorate of Taxes, together with the interpretative criteria existing in the Tax Agency, with the aim of integrating them into a new single system for internal use of said agencies and for assistance to taxpayers. The purpose of the BUC is to offer the current criteria of the tax administration at all times and, for those who require it, the criteria in force in previous periods, if they differ from the current one. The rules and regulations published in the Official State Gazette (BOE) have been taken as a starting point. The analysis of this application will be completed in 2023. Part of the developments are expected to be implemented in 2023 and further product deployment is expected in 2024.