The coordination between the State and the Provincial Treasury is established in the general principles of coordination and collaboration included, respectively, in articles 5 and 4 of the Agreement and the Economic Agreement.

The coordination between the Department of Financial and Tax Inspection (DIFT) and the Provincial Treasury, framed within the Tax and Customs Control Plan, covers all areas of responsibility of the DIFT. Therefore, we are talking about coordination in inspection actions; in management actions through the management of large companies; coordinated actions regarding computer audits; of information exchanges, whether at the international or national level; international performances and other related activities.

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

The coordination between the DIFT and the Provincial Treasury is centralized 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 inspection competence. regarding the latter.

It is important to highlight that, in the area of coordination, there are four Foral Tax Administrations: Navarra, Álava, Guipúzcoa and Vizcaya. This implies different collaboration scenarios, since, compared to the general idea that the rules 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 Navarra Provincial Treasury or the Basque Provincial Councils, and within the latter there are also differences depending on their needs and organizational characteristics.

In recent years, as a consequence of the constant modifications of the Agreement and the Economic Agreement, the need has arisen for greater coordination between the DIFT and the Provincial Treasury. 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.

Likewise, it is worth emphasizing the need for coordination in the regularization of linked operations between taxpayers from various areas of competence. 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 actions 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 the conflict between the different Tax Administrations, reducing its negative effects for taxpayers.

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

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

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 that exceed 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 Department of Inspection and the Provincial Treasury is a fundamental part of the functions of the DIFT, in order, always, to facilitate compliance with the tax obligations of taxpayers in the field of regional taxation, as well as as well as carrying out homogeneous control throughout the national territory.