Continuing the development approved by Order HAC/1324/2020, of October 30, which modifies the Order of June 2, 1994, which develops the structure of the State Tax Administration Agency, and the Order PCM/3/2021, of January 11, which modifies Order PRE/3581/2007, of December 10, which establishes the departments of the State Tax Administration Agency and attributes functions and powers to them , the resolutions indicated below are approved by which the nationalization of certain powers in the areas of Tax Management, Collection and Customs and Special Taxes is carried out.

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

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

  Likewise, in accordance with Order PCM/3/2021, of January 11, regarding collection, those 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, facilitating the Special Delegations to dedicate themselves to the specific collection control actions in each file.

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