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 certain tax regulations are modified, it is a collegiate body, made up of representatives of the Tax Administration of the State and the Autonomous Communities of the common regime and Cities with Statute of Autonomy , which is responsible for coordinating the management of transferred taxes.

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

Some of its functions are highlighted below:

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

• Likewise, the Superior Council analyzes and issues a report on the draft regulatory projects of legal status of the State and the Autonomous Communities, Royal Decree-Laws, Decree-Laws of the Autonomous Communities and, in certain cases, draft laws, which modify the regulation of the transferred taxes.

  In carrying out 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 the Personal Income Tax, Wealth Tax, Inheritance Tax and Donations or Tax on Property Transfers and Documented Legal Acts, among others.

• Within the Superior 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, regarding transferred taxes.

• The content and way of carrying out certain information exchanges between the Tax Administrations of the State and the Autonomous Communities are also studied within the Council, coordinating their implementation by telematic means.

• Within the Council, certain proposals for agreements to be signed between the Tax Agency and the autonomous administrations are also analyzed, for example, regarding exchanges of tax information.

The Superior Council functions through the Plenary Session, which meets at least once a semester, and working groups, and has a Permanent Technical Secretariat, performed by an official from the Tax Agency, with a minimum rank of General Subdirectorate.

The Technical Secretariat, which acts as a permanent body of relations between the Tax Administration of the State and the Autonomous Communities and Cities with Statute of Autonomy, carries out the studies, reports or works entrusted to it by the Superior Council or its President, promoting and coordinating the works of the same. It also attends, with voice and without vote, all meetings of the Superior Council and the Commissions or working groups, performing the functions of Secretariat in respect of them.