Procedures with the State, Regional, and Municipal Tax Authorities

What is the State, Regional, and Municipal Tax Authority?

The State Tax Agency is the public body responsible for managing the state tax system and customs duties, as well as the resources of other public administrations and entities, whether national or from the European Union. This body is established as a public law entity attached to the Ministry of Finance, through the Secretary of State for Finance, and operates under a legal framework distinct from that of the General State Administration. The Regional Tax Agency is the competent body within each Autonomous Community that is responsible for managing and collecting taxes transferred to it, as well as those within its jurisdiction, such as inheritance and donation taxes, asset transfer and legal documentation taxes, etc. The Municipal Tax Agency operates within the local governments (town council) and is responsible for managing, collecting, and inspecting all municipal taxes, such as the municipal capital gains tax (IIVTNU).

What are the objectives of the Tax Agency?

The role of the Tax Agency is carried out through various activities, including:

• The management, inspection, and collection of state-owned taxes (Personal Income Tax, Corporate Tax, Non-Residents’ Income Tax, VAT, and Special Taxes).
• Performing various functions related to the revenues of the Autonomous Communities and Cities.
• Collecting the European Union’s own resources.
• Collecting fees for the State Public Sector during the voluntary payment period.
• Collaborating in the prosecution of certain crimes, including those related to tax evasion and smuggling.

In addition, the Tax Agency follows two lines of action aimed at ensuring compliance with tax obligations:

• Providing information and assistance services to taxpayers to minimize indirect costs.
• Detecting tax non-compliance through various control measures.