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Resolution establishing the organic structure of the Central Delegation of Large Taxpayers

Continuing the development of the provisions of Order PCM/3/2021, of January 11, which modifies Order PRE/3581/2007, of December 10, which establishes the departments of the State Agency for Tax Administration and functions and powers are attributed to them, and the provisions of the Order of June 2, 1994, by which the structure of the State Tax Administration Agency is developed, the aforementioned Resolution is approved, by which the amounts to be assigned to the Central Delegation of Large Taxpayers, granting greater flexibility for the assignment and disassignment of taxpayers. The aim is to achieve greater efficiency in control actions, so that actions in each area – DCGC and Special Delegations corresponding to the taxpayer's tax domicile – adjust as closely as possible to the operational capacity in each of the areas. areas. Thus, in general, all taxpayers with a volume of operations greater than 200 million for two consecutive years (previously 100 million for three years) or a volume of informative records provided greater than 20,000 records in two consecutive years ( before 10,000 records during 3 years). In the case of natural persons, taxpayers with income exceeding 3 million euros (previously 1 million) may become affiliated with the DCGC, or with a value of their assets and rights for the purposes of the Wealth Tax that exceeds 30 million euros (previously 10 million). 

Resolución de 13 de enero de 2021,

de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se establece la estructura orgánica de la Delegación Central de Grandes Contribuyentes.