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Doctrine and interpretative criteria

Find out about the administrative criteria in the application of tax regulations, consultations with the Directorate General of Taxes, the doctrine of the TEAC...

  • Enquiries to the Tax agency (INFORMA programme)

    Database (INFORMA programme) which contains, in question-answer format, the main criteria for the application of tax regulations.

  • Doctrine of the Central Economic-Administrative Court (TEAC)

    See the databases of the Economic-administrative Courts with the criteria extracted from rulings of the TEAC and the Regional and Local Economic-administrative Courts.

  • Queries to the Directorate General for Taxation

    You can submit tax enquiries to the Directorate General for Taxation and access its enquiries database (binding and non-binding).

  • General criteria for the application of taxes

    The dissemination of these general criteria, which are in no way binding, is one of the commitments assumed in the Cooperation Forums established between the Tax Agency and different groups, as well as in the codes of good practice signed with them.

  • Conflicts in applying tax regulations

    Access the reports of the advisory Committee on Conflict in the application of the Standard. There is a conflict in the application of the tax rule when the taxable event is totally or partially avoided or the tax base or the tax debt is reduced by means of acts or transactions in which certain circumstances concur. A favourable report from this advisory Committee is required for a declaration of conflict in the application of the tax rule.