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The Group Coordination Unit of the Department of Financial and Tax Inspection

Within the organizational chart of the Financial and Tax Inspection Department of the Tax Agency, the Group Coordination Unit is integrated, directly reporting to the Director of the Department.

The Group Coordination Unit carries out its essential functions in a double scope: 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 the aforementioned taxes under the special group regime makes the adequate prior selection of the groups to be verified through the inspection procedure even more necessary; Around 700 tax groups chose to pay taxes under the corporate tax consolidation regime for fiscal year 2021 and more than 600 groups in 2022, an evolution that has led to almost 6,300 groups paying taxes in consolidation for the purposes of fiscal year 2021. IS , with almost 50,000 entities integrated into these 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 as a group makes it especially necessary that the selection process of those groups whose inspection control is necessary guarantees effective and comprehensive control of said groups, aimed at the main elements of fiscal risk and focusing in all types of groups, regardless of their size and structure, so that the necessary inspection control of large groups is accompanied by that developed on other groups whose size is much smaller, that is, those that have a very small number of dependent entities, have reduced business figures and lack even the internal operations most typical of these special group regimes.

Along with the aforementioned coordination and support work focused on the selection and annual planning of the inspection actions on the groups, the Group Coordination Unit also develops 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 the groups and the frequent intervention in such actions of teams integrated into different Inspection Units, assistance work focused especially on guaranteeing that the inspection procedures on the groups faithfully adjust to the peculiarities that participate in an inspection procedure when the entity to be verified was integrated into a group in the period to be regularized, in all phases of the procedure, that is, its initiation, development and termination.