Spanish Tax Agency
The Spanish Tax Administration Agency (Spanish: Agencia Estatal de Administración Tributaria, AEAT), commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and the European Union whose management is entrusted to it by law or agreement.[3]
Spanish Tax Administration Agency
Agencia Estatal de Administración Tributaria
January 1, 1992
25,909 (2022)[1]
- General State Budget Act, 1990
- Héctor Izquierdo, President
- Jesús Gascón Catalán[2], Director-General
For the investigation, prosecution and repression of contraband and other crimes related to organized crime, drug trafficking or money laundering it counts on a law enforcement agency, the Customs Surveillance Service.
It is therefore the Tax Agency's duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the powers for the elaboration and approval of tributary norms nor can it assign, in the aspect of public expenditure, the public resources among the different aims. The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following:
Likewise, other autonomous and local bodies manage own taxes and transferred taxes.
The mission of the Tax Agency is to encourage all citizens to discharge their tax duties. It performs two lines of action to achieve this: on the one hand, the provision of information and assistance services for taxpayers in order to minimise the indirect costs associated with meeting tax obligations and, on the other, through the detection and correction of tax defaults through control actions.[3]
Government of the agency[edit]
The head of the AEAT is the President, a position hold always by the person who holds the office of Secretary of State for Finance. As such, the office of AEAT President is held ex officio by a government official which is appointed by the Council of Ministers at the request of the Minister of Finance.
Due to this, the chief executive of the agency is the Director-General, which has the rank of Under Secretary. The Director-General is appointed in the same way that the President.
The agency is organized in 17 special delegations, one for each autonomous community. Of these, it depends 39 smallest delegations and another 31 special delegations for customs and special taxes. With competencies throughout the national territory, there is the Central Delegation for Great Taxpayers (which are persons or companies which contribute a lot or with some specials taxes).
Similar revenue services: