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Memory 2024

2.3. Organisation

The governing bodies of the Tax Agency are: the President, who is the Secretary of State for Finance, and the Director General, with the rank of Undersecretary.

The President is responsible for exercising the highest management of the Tax Agency and for its legal representation in all types of acts and contracts, while the Director General is responsible for directing its ordinary operations.

The advisory bodies of the Tax Agency's management are the Permanent Steering Committee and the Regional Management Coordinating Committee.

The Standing Steering Committee is chaired by the President of the Agency or, in his absence, by the Director General, who is its Vice-President. All the Directors of the Departments and Services of the Tax Agency form part of this Committee, and the Central Delegate for Large Taxpayers and the Special Delegate for Madrid also attend its meetings.

Standing Steering Committee Participants as of December 31, 2024

  • Jesus Gascon Catalan , President

  • Soledad Fernandez Doctor , General Manager

  • Rosa Mª Prieto del Rey , Director of the Tax Management Department

  • Manuel Trillo Álvarez, Director of the Department of Financial and Tax Inspection

  • Virginia Muñoz Fernández , Director of the Collection Department

  • Nerea Rodríguez Entremonzaga, Director of the Customs and Excise Department

  • José Borja Tomé, Director of the Tax Information Technology Department

  • Maria Consuelo Sanchez Garcia, Director of the Human Resources Department

  • Diego Loma-Osorio Lerena , Director of Legal Services

  • Mª Carmen Bernardo Gómez, Director of the Internal Audit Service

  • Alfonso Pérez Chocano, Director of the Economic Management Service

  • Rubén Víctor Fernández de Santiago, Director of the Tax and Statistics Studies Service

  • Ignacio Fraisero Aranguren , Director of the Planning and Institutional Relations Service

  • Ivan Jose Gomez Guzman, Director of the Office of the Director General

  • Carlos Javier Cervantes Sánchez-Rodrigo, Central Delegate of Large Taxpayers

  • Rafael Mancho Rojo, Special Delegate of Madrid

The Coordination Committee of the Territorial Directorate is chaired by the Director General of the Agency and is made up of the members of the Permanent Steering Committee, as well as the Central Delegate for Large Taxpayers and all the Special Delegates of the Agency.

The structure of the Tax Agency is divided into Central Services and Regional Services.

The Central Services are based in an organisation model of functional operational areas and support areas.

As of December 31, 2024, the territorial services were made up of 17 special delegations—one for each autonomous community—and 39 delegations, 188 administrations, and 29 customs and excise administrations. Likewise, this year there are a total of 4 Comprehensive Digital Assistance Administrations (ADI).

In 2006, the Central Delegation of Large Taxpayers (DCGC) was created, a body with jurisdiction throughout the national territory, with functions aimed at coordinated control and improving care and service for large taxpayers.

In addition, the Tax Agency forms part of and presides over collegiate bodies of coordination of the transferred taxes established in Act nº 22/2009 of 18 December: the Higher Council for Tax Coordination and Management (a collegiate body formed by representatives of the Tax Administration of the State and of the Autonomous Community regions and Cities with Statutes of Autonomy), and the Regional Councils for Tax Management and Coordination (collegiate bodies formed by representatives of the Tax Authorities of the State and of the Autonomous Community region or City with its respective Statute of Autonomy).

The basic organizational chart of the Tax Agency as of December 31, 2024, is as follows:

Basic organizational chart of the Tax Agency as of December 31, 2024