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Who collects taxes and controls customs?

Functions of the Tax Administration

The Tax Agency is responsible for the effective implementation of the state tax and customs system, as well as those resources of other national or European Union public administrations whose management is entrusted to it by law or agreement.

Therefore, it is the Tax Agency's responsibility to apply the tax system in such a way that it complies with the constitutional principle that all citizens must contribute to the maintenance of public expenditures according to their economic means. However, the Tax Agency does not have the authority to draft and approve tax regulations, nor does it have the authority to allocate public resources among various purposes.

The comprehensive management function of the state tax and customs system is realized through a broad range of activities, including:

  • Management, inspection and collection of state taxes (IRPF; VAT, Corporate Tax and Special Taxes).

  • Collection of revenue from the Autonomous Communities and Cities, either by legal provision or by agreement.

  • Collection of the European Union's own revenues.

  • Customs management and suppression of smuggling.

  • Voluntary collection of State Public Sector fees.

  • Collection of public revenues from the General State Administration through executive proceedings.

  • Collaboration in the prosecution of crimes, especially against the Public Treasury and smuggling.

It should also be noted that the Autonomous Communities and local authorities also have jurisdiction over taxes. Therefore, their respective administrations also have bodies responsible for this matter.

The Tax Agency's essential objective is to promote citizen compliance with their tax obligations. To achieve this, it develops two lines of action:

  • inform and help taxpayers comply with their tax obligations,

  • detect and correct those actions that do not comply with the provisions of tax laws.

The most important taxpayer information and assistance services are:

  • Information and assistance online: On the Tax Agency website ( sede.agenciatributaria.gob.es ) you can obtain information on tax regulations and procedures and, if you have an electronic signature, carry out practically all procedures without having to go to the offices. Likewise, there are numerous virtual assistance tools on the web, which allow for easy communication.

  • Telephone information on tax-related questions.

  • Tax information and draft return. The Tax Agency makes their tax information available to taxpayers to facilitate the filing of their personal income tax returns. It also offers a draft tax return, allowing taxpayers to easily comply with their filing obligations.

  • Assistance programs for preparing tax returns. There are computer programs to help you file your tax returns for virtually all types of taxes. With them, filling out forms is much easier. For income tax, the Renta Web assistance program is used by most taxpayers required to file.

  • Office service.

Control actions are carried out by the Tax and Customs Management and Inspection bodies and are intended to detect and correct taxpayer actions that do not comply with the law in their tax obligations, investigating, repressing, and sanctioning offenders. Tax collection agencies also provide information and advice on tax payments and enforce collection of debts that are not paid within the legally established deadlines.