Coordination between the State and the Regional Treasuries is established in the general principles of coordination and collaboration contained, respectively, in articles 5 and 4 of the Convention and the Economic Agreement.

Coordination between the Department of Financial and Tax Inspection (DIFT) and the Regional Tax Authorities, within the framework of the Tax and Customs Control Plan, covers all areas of DIFT's competence. We are therefore talking about coordination in inspection actions; in management actions through the management of large companies; coordinated actions in the field of IT auditing; of information exchanges, whether at international or national level; international performances and other related activities.

The necessary coordination between the State Tax Administration and the Regional Tax Administrations, and specifically through the DIFT, is based on two basic facts. Firstly, the Regional Treasuries, in general, lack powers beyond their territorial scope. Secondly, all Administrations have the duty to collaborate in the assistance and control of taxpayers.

Coordination between the DIFT and the Regional Tax Authorities is centralised through the General Subdirectorate of Planning and Control (SGPLACO), in order to achieve homogeneity of criteria in matters of regional taxation, regardless of the tax domicile of the taxpayers and the inspection authority over the latter.

It is important to note that, within the scope of coordination, there are four Provincial Tax Administrations: Navarra, Álava, Guipúzcoa and Vizcaya. This implies different collaboration scenarios, since, contrary to the widespread idea that the standards are identical, the reality is that there are numerous differences that lead to having to face different coordination procedures. Coordination varies depending on whether it is the Navarre Regional Treasury or the Basque Provincial Councils, and within the latter there are also differences depending on their needs and organisational characteristics.

In recent years, as a result of the constant modifications to the Convention and the Economic Agreement, the need for greater coordination between the DIFT and the Provincial Treasuries has arisen. This has manifested itself in the appearance of new collaboration procedures, among which we must highlight the obligation to apply the principle of Full Regularization in VAT matters, both at the level of legal and natural persons, as well as at the level of operations between taxpayers. of state and regional jurisdiction, both individual taxation, to a single Administration, and jointly, to several Administrations.

It is also worth highlighting the need for coordination in the regularisation of related-party transactions between taxpayers from various areas of jurisdiction. In this case, we will not only be faced with the need to coordinate between two administrations, but all five tax administrations may be involved, as indicated above.

Coordination at the level of inspection activities pursues general objectives such as the fight against fraud, the prevention of tax relocation, homogeneous lines of work, the application of criteria of the Convention and the Economic Agreement and, in turn, trying to avoid, or at least reduce, conflicts between the different Tax Administrations, reducing their negative effects for taxpayers.

In order to achieve these objectives, it is necessary to coordinate the actions of actuaries distributed throughout the national territory, in order to obtain a homogeneous operation within the Tax Agency, in terms of criteria and procedures.

Coordination covers all types of DIFT actions, not only control actions by the Inspection bodies, but also assistance through the Management bodies of large companies and actions carried out by national offices within the structure of the Department, and especially by the Central Information Team of the ONIF.

It covers all types of taxpayers, without any distinction. However, the group on which coordination is traditionally focused is that of taxpayers who must jointly pay taxes to more than one Administration, especially in matters of Corporate Tax and VAT. These taxpayers are legal entities with operating volumes exceeding 10 million euros. The tax obligations of these taxpayers are more complex and, therefore, require assistance from the Administrations and that they coordinate to reduce the aforementioned complexity.

Within the coordination actions, changes in tax domicile, individual and tax group withholdings, tax percentages, DAC exchanges (cross-border information), prior valuation agreements, Immediate Supply of Information (SII), liquidation linked to crime, can be mentioned. linked operations or VAT-ITP coordination between Autonomous Communities of the Common Regime and the Provincial Treasury, among other actions.

In conclusion, the need for coordination between the Inspection Department and the Regional Tax Authorities is a fundamental part of the functions of the DIFT, always in order to facilitate compliance with the tax obligations of taxpayers in the area of regional taxation, as well as to carry out homogeneous control throughout the national territory.