Continuing with the development approved by Order HAC/1324/2020, of October 30, which modifies the Order of June 2, 1994, by which the structure of the State Tax Administration Agency is developed, and Order PCM/3/2021, of January 11, by which Order PRE/3581/2007, of December 10, by which the departments of the State Tax Administration Agency are established and functions and powers are assigned to them, the resolutions indicated below are approved, by which certain powers in the areas of Tax Management, Collection and Customs and Excise are nationalized.

• In Tax Management, in accordance with Order PCM/3/2021, of January 11, the verification of the Wealth Tax by real obligation is nationalized (non-residents in Spain who have assets or rights in Spain for tax purposes). The aim is to achieve greater operational efficiency in the actions.

• In the Department of Collection, the National Alienation Team will be created, in order to reinforce the homogeneity of the actions, and the National Team for seizures of money in accounts opened in credit institutions and seizures of credits linked to point-of-sale terminals (POS) and the National Action Unit. The aim is to create a specialised unit in each of these areas in order to achieve legal certainty, uniformity of criteria, agility, operability and specialisation. These bodies will develop their powers at the national level.

  Likewise, in accordance with Order PCM/3/2021, of January 11, in matters of collection, the competencies related to risk analysis using computer tools and the selection of debtors are introduced as competencies of the area. The aim is to concentrate this work, making it easier for the Special Delegations to focus on specific tax control actions in each case.

• In Customs and Excise, after having attributed, by virtue of Order PCM/3/2021, of January 11, the competence in matters of customs authorizations to a central body when another Member State or States have to intervene in the authorization, this Resolution establishes a body dependent on the head of the Area, with the name National Office of Customs and Excise Management, in which this competence and those provided for in relation to Excise are integrated, thereby seeking to gain flexibility and operability.