The Group Coordination Unit, which reports directly to the Director of the Department, is integrated into the organizational chart of the Financial and Tax Inspection Department of the Tax Agency.

The Group Coordination Unit carries out its essential functions in two areas: the planning and coordination of inspection actions on taxpayers who pay taxes as a group, that is, the groups covered by the special fiscal consolidation regime of the Corporate Tax and the groups that apply the special regime of the group of entities of the Corporate Tax. the Added Value ( VAT ).

Within the framework of the actions of the inspection procedure on the groups, and in the context of the development of their powers by the different Departments of the Tax Agency with inspection powers, it is essential to develop an adequate selection of those groups, both for the Tax Companies such as VAT , which will be subject to the necessary inspector control each year. The growing number of groups that choose each year to pay taxes under the aforementioned special group regime makes it even more necessary to properly select the groups to be checked through the inspection procedure; around 700 tax groups chose to pay taxes under the corporate tax consolidation regime for the 2021 financial year and more than 600 groups in 2022, a development that has led to almost 6,300 groups paying taxes under consolidation for the purposes of the 2021 IS financial year, with almost 50,000 entities integrated into said groups. The evolution of the number of groups covered by the VAT group regime has now reached 1,700 groups, with almost 14,000 entities integrated into them.

The aforementioned growing number of taxpayers who choose to pay taxes under a group regime makes it especially necessary that the process of selecting those groups whose inspector control is necessary guarantee an effective and comprehensive control of said groups, directed at the main elements of fiscal risk and focused on all types of groups, regardless of their size and structure, so that the necessary inspector control of large groups is accompanied by that developed on other groups that are much smaller in size, that is, those that have a very small number of dependent entities, have low turnover figures and lack even the internal operations most typical of these special group regimes.

In addition to the aforementioned coordination and support work focused on the annual selection and planning of inspection actions on groups, the Group Coordination Unit also carries out internal support and coordination work in the development of said actions, taking into account the high number of inspection procedures that are initiated each year on groups and the frequent intervention in such actions of teams integrated in different Inspection Units, assistance work focused especially on ensuring that inspection procedures on groups faithfully adjust to the peculiarities that occur in an inspection procedure when the entity to be inspected was integrated into a group in the period to be regularised, in all phases of the procedure, that is, its initiation, development and termination.