The Spanish tax administration, like all public administrations, requires legal assistance to accompany the development of its actions to guarantee the principle of legality and act with the greatest legal certainty.

The Legal Service of the Tax Agency, based on the genuine scope of functions of the State Attorney's Office - legal advice, together with representation and procedural defense - develops the function of comprehensive legal assistance to the Tax Agency , in a manner consistent with its needs, immediately and permanently helping to fulfill its mission of applying the tax and customs system, assisting in management decision-making and adding legal value to the rest of the functional areas.

To this end, legal coordination tasks are carried out, focusing on preventive legal assistance based, in particular, on coherence with the work already carried out (knowledge management), the analysis and management of legal risks, and the generation proposals.

Likewise, the Legal Service constitutes important and supplementary to ensure legality of the contracting procedures of the Tax Agency, for which it is responsible for reporting on the contracting documents and attending the meetings, in addition to resolving any queries that may arise on the matter, as well as on agreements, commissions, memorandums of understanding (MOU and other collaborative formulas at national and international level.

Very important, in turn, is the study and systematization of the jurisprudence and doctrine of the courts , in order to be incorporated into the practice of the Tax Agency; For this purpose, it periodically prepares bulletins and circulars for the entire Agency (bulletin of cassation interest, tax litigation, etc.).

As expected, everything related to our integration into the European Union is studied in depth, as are the issues arising from the European institutions, and the doctrine of the Court of Justice of the European Union, in particular, the analysis of all the preliminary questions that could be of interest to the Kingdom of Spain in tax and customs matters.

The Legal Service also plays an important role in tasks of great interest to society, such as the prevention and fight against tax fraud, the development of electronic administration, the training and selection of civil servants, the defence of taxpayers and voluntary compliance, the protection of specifically tax-related data and the transparency of the organisation. To this end, the transfer and transparency manuals are prepared and made available to the organisation.

In the area of prevention and fight against tax fraud , the Legal Service performs certain functions in reducing conflicts and litigation in tax matters. Furthermore, when the Tax Agency must report a crime, the Legal Service prepares, as a mandatory matter, a prior report in which it pronounces on the concurrence of the necessary requirements for the processing of the same. All this in addition to the corresponding representation and defense in court, and technical legal assistance. It also convenes and promotes the Tax Crime Observatory.

The development of Electronic Administration is an increasingly common reality that poses legal challenges to which the Legal Service is responding effectively, such as the implementation of the new Single Authorized Electronic Address, the electronic file, the General Electronic Registry in the field of the General State Administration (REG-AGE), the protection of personal data, or the creation of the new electronic Headquarters of the Tax Agency.

Also important is the work carried out in bankruptcy , defending public credit in all bankruptcy proceedings, as well as forming corresponding criteria of the Administration in such a dynamic issue; To this end, it promotes the Bankruptcy Coordination Committee.

Finally, the Legal Service has among its missions to contribute to the ethical commitment of the Tax Agency , forming part of its Ethics Advisory Committee, as well as participating in the Council for the Defense of the Taxpayer and reporting on matters of transparency. He also participates in, among others, the Forum of Associations and Colleges of tax professionals, as well as in the Higher Council for the Direction and Coordination of Tax Management.

All of this, with the utmost dedication, commitment and technical rigor of all its members, at the service of the tax administration and all Spaniards.