Skip to main content
Report 2022

4.6. International Relations

The International Relations Coordination Unit (UCRI) was created by Resolution of December 26, 2004 of the President of the Tax Agency with the purpose of providing it with a specific organic unit that would ensure the coordination of the different international activities in who participates. At an organic level, said Unit was integrated into the Office of the Director General in 2011 and its functions are assigned the development and coordination of the Agency's relations with foreign bodies and institutions and international organizations that are not specifically attributed to other bodies.

On the other hand, it must be taken into account that the customs field is, by definition, intrinsically international. The concept of “customs” is not understood except in an international context, given that its function is the facilitation and control of international trade in goods. The Agency's Customs and Excise Department carries out intense international activity, which is channeled through the General Subdirectorate of International Relations in close collaboration with the UCRI.

In 2022, the Agency's international presence has been a true reflection of the new way of working after the pandemic. This year there has been a significant increase in face-to-face meetings that have been completed with videoconferences and activities in hybrid format with different international institutions and organizations, the provision of technical assistance virtually and the holding of online courses and seminars.

The Tax Agency participates, among others, in the following international organizations through different instruments, whether working groups, forums, seminars or other projects:

  • Spanish Presidency of the Council of the European Union.

    In 2022, the work started in 2021 has continued to prepare for the next presidency of the Council of the European Union in the second half of 2023. To centralize collaboration between the different organizations, a working group was created, made up of representatives of the Tax Agency, the General Directorate of Taxes, the Secretary of State for Finance and the Permanent Representation in Brussels, which has continued working during 2022.

    In 2022, work teams for tax files have begun to be formed, which will be led by the General Directorate of Taxes, but have a mixed composition DGT-Tax Agency. To facilitate the coordination work, a common workspace has been created that is maintained and updated by the Tax Agency.

  • The European Union (Fiscalis, Customs)

    The most important projects that have been developed as part of the Fiscalis Program have been carried out at the express direction of TADEUS, made up of the 27 Directors of the Tax Administrations of the EU member countries. At the plenary session held in 2022, the TADEUS multi-year work program (MAP) was updated and redesigned, establishing the use of artificial intelligence for tax purposes, digital security and the use of DAC data as priority projects for 2022-2023. , especially the DAC 7 and DAC 8.

    The meeting also presented the progress of the ongoing projects on Tax Gap Measurement (Tax Gap in Personal Income Tax; Companies, Electronic Commerce and VAT fraud) and the multinational cooperative compliance pilot program (ETACA). Other important works have been those dedicated to the implementation of the e-commerce VAT package and the preparation of a new VAT package in the digital era, the virtual assistant guide, the launch of the CESOP, the implementation of article 10 of Directive 2017/1852 on dispute resolution mechanisms, the data protection project in European IT Systems and country visits to improve the implementation of successive DACs.

    As a result of the promotion of TADEUS, the Commission hosted on the DGTAXUD website the result of one of the first projects promoted by TADEUS: the (voluntary) guide for all Tax Administrations that wish to increase trust between all parties involved in the procedures and related activities: https://trustandcompliance.com/

    The participation of Tax Agency officials in all Fiscalis projects is reflected in more than 70 reports that have been uploaded to the Tax Agency's International Relations Database. Furthermore, in 2022 the Tax Agency has collaborated in the translation into Spanish of several online courses that DG TAXUD offers on its training portal ( https://customs-taxation.learning.europa.eu ).

    With regard to Customs and Excise Taxes, Spain has participated in 43 meetings of Working Groups (mainly, Customs Union Group and Law Enforcement Group - Customs) of the Preparatory Bodies of the Council of the EU, in 34 meetings of Committees for control by Member States of the adoption of implementing acts by the Commission, in 79 meetings of Groups of Experts of the Customs Code and similar to support the Commission, and in 165 meetings of project groups (said program had scheduled to end in November 2021, but was extended until December 31, 2023, due to the fact that many meetings continue to be virtual, with the budget savings that this entails).

    Furthermore, due to its role in supporting the Commission in the definition of the strategy and customs policy, it is worth highlighting the participation of Spain, together with the customs authorities of the rest of the EU member countries, in the meetings of the Customs Policy Group. chaired by the European Commission. The group also assists the Commission in establishing the general framework for cooperation between the Commission, member states and other actors interested in the operational aspects of the customs union and in the implementation of legislation, programs and policies in customs matter. The group holds two annual meetings.

  • The OECD (Organization for Economic Cooperation and Development)

    The OECD's work on tax matters is carried out mainly through the Committee on Tax Affairs (CFA). In 2022, the work of the CFA has been related to the G20 agenda and, above all, to the challenges of the Digital Economy and its work program in order to develop a consensual solution to address the challenges in terms of taxation as a result of the digitalization of the economy (development of pillars 1 and 2), within the BEPS (Base Erosion and Profit Shifting) program and the work on Tax Certainty in all its Working Groups.

    In January 2022, the Instrument of Ratification of the Multilateral Convention to implement measures related to tax treaties aimed at preventing base erosion and profit shifting (BEPS), which had been signed by Spain on the 7th, entered into force. June 2017. Said instrument could mean the modification of 88 of the 94 Double Taxation Agreements signed by Spain when all the countries that have committed finally ratify said Multilateral Agreement, thus becoming up to date with the latest international developments in the fight against tax avoidance.

    In relation to the work of the OECD in the Forum on Tax Administration (FTA), the active participation of the Tax Agency through the Central Delegation of Large Taxpayers in the ICAP-Tax Certainty compliance program for large companies open to all countries that want to participate and in the CoRA (Comparative Risk Assessment) project related to BEPS/CbC and risk indicators in the use of data obtained in the exchange.

    The work of the Digital Transformation group “Tax Administration 3.0” also stands out, to develop the recommendations that were included in the document of the same name published in 2020. In 2022, the work and conclusions of the six main groups were published, with the active participation of the Tax Agency in all of them, especially in the project on digital invoice, which Spain chaired, and in the project on digital identity.

    Finally, it should be noted that, as part of the Tax Agency's continuous training plan, several courses on taxation and international standards prepared by the OECD Global Relations Program were offered, with the participation of 684 Agency officials. which gives an idea of the maximum interest that international activity arouses.

    In September 2022, the tenth edition of the FTA Tax Administration series was published. On this occasion, several projects launched by the Tax Agency appear as good practices, such as the use of behavioral studies in income campaign messages, the developments in the use of NRC (Complete Reference Number) in the collection of taxes or the analysis and subsequent use of the results of verification procedures.

    The Tax Agency continues to participate in various projects of the JITSIC Network, whose objectives are the exchange of information and cooperation in matters of common interest. It is currently made up of 42 countries. In 2022, the Tax Agency participates in the following projects: Certificates of Residence (CoR), Wealthy Population Expert group (WPEG), as well as in the group of experts on information exchange (EOI), and in the Data Leaks group, in which the impact of the so-called Pandora is being analyzed Papers.

    The Tax Agency also participates in the TIWB (Tax Inspectors Without Borders) program, which is a joint initiative of the OECD and UNPD officially launched in July 2015 after an 18-month pilot phase. It aims to facilitate the implementation of specific tax audit assistance programs in developing countries around the world. Under this project, tax audit experts will work directly with officials from local tax administrations in developing countries. In 2021, the official launch and implementation of a cooperation project with El Salvador took place in which ONFI experts participate. The project ended in May 2022 and was developed entirely virtually.

    Finally, it should be noted that, as part of the Tax Agency's continuous training plan, several courses on taxation and international standards prepared by the OECD Global Relations Program were offered, with the participation of almost 700 Agency officials. , which gives an idea of the maximum interest that international activity arouses.

  • IOTA (Intra-European Organization of Tax Administrations)

    In 2022, in-person activity began to be reactivated, combined with digital activities and in hybrid format. In total, 18 events were held, some jointly with other organizations, 8 of them entirely online, 2 exclusively in person, and the remaining 8 in hybrid format. As a result, 77 officials have participated in IOTA activities.

    In addition, the Tax Agency has collaborated in the preparation of a procedural manual for IOTA technical assistance.

  • CIAT (Inter-American Center of Tax Administrations)

    Among CIAT's international cooperation activities, it is worth highlighting the participation of experts from the Tax Agency in virtual seminars of the Electronic Invoicing Network, the International Taxation Network, in training courses on Transfer Pricing, as well as the contribution with information for the Public Information Availability (DIP) tool.

    The 2022 Technical Conference was held in Granada at the beginning of October, in person, and with the participation of a large number of representatives from CIAT member countries, as well as other International Organizations.

    During 2022, the Tax Agency has provided specific technical assistance, with the mediation of CIAT, to Latin American countries, such as Argentina, Ecuador and Panama.

  • The WCO (World Customs Organization)

    The WCO is the only international organization with jurisdiction over customs issues, to which more than 180 nations belong, which globally manage 98% of world trade. Spain has participated in 15 meetings of its governing bodies, preparatory committees and working groups. Likewise, Spain has participated in various activities related to international technical assistance.

  • The multilateral agreement on cooperation and mutual assistance between the national customs directorates of Latin America, Spain and Portugal (COMALEP).

    The Convention, signed in Mexico on September 11, 1981 and subsequently modified by the Protocol approved in Cancún (Quintana Roo), Mexico, on October 29, 1999, constitutes an instrument to strengthen mutual assistance in the fight against fraud and cooperation, as well as the increase and development of trade between the Parties.

    The Council of National Directors of Customs, a collegiate body in charge of its management and administration, meets once a year.

  • The CCLEC (Caribbean Customs Law Enforcement Council), in Spanish CCALA (Caribbean Customs Law Enforcement Council), was created in the early 1970s as an informal association of the customs administrations of the Caribbean, whose headquarters are located in Saint Lucia and in which 37 countries participate, in addition to Spain.

    The CCLEC was initially created as an informal framework for information exchange focused on the fight against illicit drug trafficking, but it evolved to also cover mutual assistance and cooperation in a broader sense, albeit on the basis of a Memorandum of understanding.

  • Technical assistance.

    In the international activity of the Tax Agency, the technical assistance to other countries provided by our experts is of great importance. Thanks to the possibility of carrying out these activities remotely, the number of attendees during 2022 has been considerable.

    Among the assistance carried out in 2022, it is worth highlighting those carried out in collaboration with the Ibero-American Development Bank in support of the Tax Administration of Peru and in collaboration with the Institute of Fiscal Studies in support of that of Brazil.

    In addition to those indicated in the previous point, it is worth highlighting the short-term assistance carried out in collaboration with the International Monetary Fund (IMF), with the World Bank (WB), with TAIEX, or with the Ibero-American Development Bank (IDB). in support of the Tax Administrations of Ecuador, Turkey, Brazil, Honduras, Colombia, Costa Rica, Dominican Republic, and Argentina. The topics discussed in these assistances have been, among others, the following:

    • Corporate governance and voluntary compliance agreements

    • Risk profile methodologies

    • Repression and arrest measures

    • Planning and collaboration with territories

    • Technical support at Tax and Customs School

    • Draft Regulation on Digital Services from foreign suppliers

    • Planning management

    • Effective implementation of the Common Reporting Standard (CRS)

    • Technical and methodological instruments for the fight against tax fraud