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The relationship with citizens from the Tax Management Department

In its mission to inform and assist citizens in complying with their tax obligations, the Tax Agency has the Tax Management Department. The development of information and assistance tasks involves the exercise of many and varied functions. To achieve this, the Tax Management Department has a vast organization. Today we present to you the National Tax Management Office, the Informative Declarations Area and the Central Information and Digital Assistance Unit.

The National Tax Management Office was created in 1999 due to the need to have a body specialized in the exercise of certain management powers. In its beginnings, the National Tax Management Office assumed responsibilities as diverse as the approval of vehicles for tax purposes, the maintenance of the Central Registry of Temporary Joint Ventures of Companies or the management of the Tax Agency's Call Center.

Today the National Tax Management Office exercises its powers over the entire national territory and, exclusively, in relation to the management aspects of practically all of the tax figures that must be satisfied by those taxpayers who are outside the country. Spain. Thus, among other matters, it exercises its powers in relation to the VAT of businessmen and professionals not established in the territory of application of the tax, the Inheritance and Donation Tax of non-residents, the Wealth Tax due to real obligation, the Non-Resident Income Tax and VAT Single Windows essentially related to cross-border electronic commerce to individuals (formerly MOSS, from Mini One Stop Shop and now OSS, from Stop Shop ).

The Informative Declarations Area , integrated into the General Tax Technical Subdirectorate of the Tax Management Department, was created in 2022. The implementation of the Informative Declarations Area responds to the organizational needs that the volume of information obtained via supply requires, especially from the point of view of information and assistance to those obliged to present the informative declarations, but also from a perspective design technique and specification of data models.

In the last decade, information obligations reach more and more circumstances, and of diverse nature, both nationally and internationally. These circumstances require detailed knowledge of all aspects, not just tax aspects, of the operations to be modeled (financial scope, virtual currencies, daycare centers, tourist rentals, planning mechanisms, platform operators...).

The Central Digital Information and Assistance Unit was created in 2021 and depends on the General Subdirectorate of Tax Information and Assistance of the Department of Tax Management. Its mission is to improve the quality of information and assistance services and, thereby, promote voluntary compliance with tax obligations, performing functions that can be grouped into two different areas: digital assistance tools and Comprehensive Digital Assistance Administrations (ADI).

The Central Information and Digital Assistance Unit carries out the design and maintenance of digital assistance tools, in collaboration and coordination with the Tax IT Department.

These self-care tools range from virtual assistants to informants, calculators, search engines and aids for completing certain models that have been developed regarding VAT, censuses and Personal Income Tax. Their maintenance is complex due, on the one hand, to frequent regulatory changes and, on the other, in the case of virtual assistants, to the need for a constant audit of the issues consulted, carried out by specialized Agency employees. in the matter. Currently, design work continues to have as its objective not only the creation of new tools, but also the improvement of existing ones, based on the analysis of the degree of user satisfaction to achieve a design adapted to their needs.

In addition, the Central Information and Digital Assistance Unit organizes and supervises the information and assistance services of the ADIs, which are characterized by providing this type of services in a specialized manner through non-face-to-face channels, such as telephone, chat or video-assistance. To do this, it is based on three pillars: training, dissemination of criteria and auditing of the written information offered by the ADIs, in particular, responses to requests for information submitted through the INFORMA+ application.

In the current digitalization framework, the Central Information and Digital Assistance Unit is configured as an instrument to achieve unity of criteria for tax information and assistance services, both in the traditional offices and in the new ADIs. This work, without a doubt, will help to reinforce legal certainty, so necessary in the tax field.