Information and assistance to taxpayers is one of the main strategic lines of action of the Tax Agency, which has been intensified in recent years. Its foundation is based on the belief that its improvement not only facilitates voluntary compliance, but also significantly reduces non-compliance with tax obligations by everyone.

The implementation and development of high-quality information and assistance services for citizens through electronic and telephone means – with a more personalized nature – together with the specialization of the human resources dedicated to these functions are some of the keys to this strategic line of action that will obviously result in a direct benefit for citizens (greater ease of meeting their tax obligations) and also in obtaining indirect but no less important benefits for the entire society: an increase in the resources allocated in a voluntary period for the Public Treasury and a reduction in compliance costs on the part of taxpayers.

Hence the –strategic– importance of the challenge of implementing and developing true electronic administration : It is about continuing with the constant improvement in the management of declarations that must be submitted electronically - both in tax and customs matters - and accelerating the inclusion of new procedures that can be processed through the Electronic Office.

The implementation of a true electronic administration must bring with it a new model of assistance to citizens by the Tax Agency in which, together with the traditional means of information and in-person assistance – which obviously they will continue to be provided - definitive progress is made towards the provision of these services through the new technologies available - telephone and telematic channels - so that the taxpayers can carry out all the procedures they demand, at any time of the day and without need. to travel in person to the offices.

The comprehensive digital assistance strategy, launched in recent years, is configured as the joint use of all channels (face-to-face, telephone and electronic) for the provision of information and assistance, prioritizing telephone and electronic channels. Initially, the model focused on VAT and personal income tax.

The experience accumulated in the use of artificial intelligence has made it possible to provide personalized information adapted to the peculiarities of the various groups of taxpayers, through the development of "Virtual Assistants".

Along these lines, the Tax Agency has made available to taxpayers a whole set of virtual assistance tools , through which answers can be obtained interactively to the most common questions regarding to the procedures related to Censuses and IAE , VAT , Immediate Supply of Information (SII) , Collection and a set of aid for the preparation of personal income tax, property and VAT models 303 and 390.

The ADI (Comprehensive Digital Administration) have been launched as offices specialized in the provision of telematic information and assistance services by the Tax Agency.

In the area of Collection, there is also a complete citizen information and assistance system, through telephone and electronic means, which improves the information offered to taxpayers on payment terms, interest amounts for deferrals and installments, and facilitates the payment of debts including the possibility of payment by transfer from abroad.

The assistance service in the area of Collection is complemented by telematic means, which allow taxpayers to have virtual assistants with whom they can calculate the payment terms of any debt or the interest applicable to debts .

Finally, this new comprehensive digital assistance model is compatible with in-person attention in offices to citizens who need it and request it with appointment . With this, the Tax Agency wants to offer the best information and the most complete assistance to citizens in complying with their tax obligations.