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, starting from the genuine scope of functions of the State Attorney - legal advice, together with representation and procedural defense -, develops the function of comprehensive legal assistance of the Tax Agency , in a manner consistent with their needs, contributing immediately and permanently to the fulfillment of their mission of applying the tax and customs system, assisting in the making of managerial decisions and adding legal value to the rest of the functional areas.

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

Likewise, the Legal Service constitutes an important and supplementary guarantee to ensure the legality of the contracting procedures of the Tax Agency, for which is responsible for informing the contracting documents, and attending the tables, in addition to resolving any queries that may arise on the matter, as well as regarding agreements, encomiendas, agreements of understanding (MOU) and other collaborative formulas at the national level. and international.

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 (newsletter of cassation interest, tax litigation, etc.).

As it could not be otherwise, everything related to our integration into the European Union is studied in depth, 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 prejudicial issues that could be of interest to the Kingdom of Spain in tax and customs matters.

The Legal Service also assumes 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 officials, taxpayer defense and voluntary compliance, the protection of specifically tax data and the transparency of the organization; for this purpose, transfer and transparency manuals are prepared, available to the organization.

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

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

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

Finally, one of the Legal Service's missions is to contribute to the ethical commitment of the Tax Agency , forming part of its Ethics Advisory Commission, as well as participating in the Taxpayer Defense Council and reporting in terms of transparency. It also participates, among others, in the Forum of Associations and Colleges of tax professionals, as well as in the Superior Council for the Direction and Coordination of Tax Management.

All of this, with the maximum dedication, commitment and technical rigor of all its members, at the service of the Tax Administration and all Spaniards.