The Higher Council for the Direction and Coordination of Tax Management, created by article 65 of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations, is a collegiate body, made up of representatives of the State tax Administration and of the Autonomous Communities of the common regime and Cities with Statute of Autonomy , which is responsible for coordinating the management of the transferred taxes.

It is chaired by the President of the State Tax Administration Agency, with the Director General of the Tax Agency holding the First Vice-Presidency, and the Second Vice-Presidency by a representative of the Autonomous Communities and Cities.

Some of its functions are highlighted below:

• The Higher Council is informed annually of the Objectives Plan to be approved by the Tax Agency, and the Council also periodically monitors the results of said Plan.

• The High Council also analyses and reports on draft legislation of the State and the Autonomous Communities, Royal Decree-Laws, Decree-Laws of the Autonomous Communities and, in certain cases, draft laws that modify the regulation of transferred taxes.

  In the development of this function, the regulatory modifications are studied, some of great relevance, that the Autonomous Communities or the State plan to approve in relation to taxes such as Personal Income Tax, Wealth Tax, Inheritance and Gift Tax or Tax on Property Transfers and Documented Legal Acts, among others.

• Within the Higher Council, the Autonomous Communities make proposals to the Tax Agency to include in the tax control plans that are approved by it on an annual basis, in relation to the transferred taxes.

• The Council is also studying the content and method of carrying out certain exchanges of information between the Tax Administrations of the State and the Autonomous Communities, coordinating their implementation by telematic means.

• The Council also analyses certain proposals for agreements to be signed between the Tax Agency and the regional administrations, for example, in the area of exchanges of tax information.

The Higher Council operates through the Plenary, which meets at least once a semester, and working groups, and has a Permanent Technical Secretariat, held by an official of the Tax Agency, with a minimum rank of Deputy Director General.

The Technical Secretariat, which acts as a permanent body for relations between the State Tax Administration and the Autonomous Communities and Cities with Statute of Autonomy, carries out the studies, reports or works entrusted to it by the Higher Council or its President, promoting and coordinating the work of the same. He/she also attends, with voice but no vote, all meetings of the Higher Council and the Commissions or working groups, performing the functions of Secretary in this regard.