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Who collects taxes and controls customs?

Glossary

  • Tax Agency Administrations : They are offices of the Tax Agency. They are found in large towns and also in the neighborhoods of large cities. These offices, like the Delegations, are close to the people who have to pay taxes (taxpayers) to help them when they have questions or are unsure of what to do. Within the Tax Agency's network of offices, there are also Customs offices located in certain cities in Spain. And the Comprehensive Digital Assistance Administrations (ADI), virtual offices that provide taxpayers with information and assistance services via electronic or telephone means.

  • Tax Agency : It is a public law entity attached to the Ministry of Finance. As such organisation of public law, it has its own legal regulation different from that of the General Administration of the State, a reguation which, without detriment to the essential principles that must preside over every administrative performance, confers a certain autonomy to it in budgetary and personnel management issues. The Tax Agency, created by article 103 of Act 31/1990 of 27th December, on General Budgets of the State for 1991, was constituted effectively on the 1st of January 1992. The Tax Agency is responsible for the effective implementation of the state tax and customs systems, as well as those resources of other national or European Union public administrations whose management is entrusted to it by law or agreement.

  • Special Delegations of the Tax Agency: They are offices of the Tax Agency. There is one in each Autonomous Community, generally in its capital.

  • Tax Agency Delegations : They are offices of the Tax Agency. There is one in every provincial capital and in certain large cities. These offices are close to taxpayers, helping them when they have questions or are unsure of what to do.

  • Other services of the Tax Agency : Within the Tax Agency, they are responsible for overseeing its internal organization and planning its activities. They also handle everything related to human resources or people working at the Tax Agency. In addition, they also ensure that the Tax Agency has all the necessary material resources to carry out its functions. Finally, they also ensure that the Agency's actions comply with the law and that it duly fulfills its objectives.

  • Customs Services : Within the Tax Agency, they are responsible for verifying that tariffs are paid when goods enter or leave the European Union. Furthermore, these services are responsible for monitoring and combating smuggling, an illegal activity that involves the entry into Spain of harmful items and products such as drugs, or prohibited items such as illegal weapons, or the exit of valuable objects such as works of art or protected animal and plant species.

  • Tax Management Services : Within the Tax Agency, they are responsible for informing and assisting all individuals (taxpayers) so they can fulfill their tax obligations. They also work, together with the Inspection services, to correct specific actions that do not comply with tax laws.

  • IT Services : Within the Tax Agency, they are responsible for storing, organizing, and electronically processing the millions of pieces of data available to the Tax Agency.

  • Tax Inspection Services : Within the Tax Agency, they are responsible for ensuring that all individuals (taxpayers) comply with their tax obligations, correcting actions that do not comply with the law and, therefore, investigating, repressing, and sanctioning offenders.

  • Collection Services : Within the Tax Agency, they are responsible for receiving the money paid by citizens (taxpayers) in compliance with their tax obligations. They also provide time for citizens who cannot pay their taxes in full, where permitted by law. Finally, these agencies try to get those who are behind to pay, not only in their tax payments but also in other amounts they owe, such as traffic fines.

  • Tax Agency Website : Through sede.agenciatributaria.gob.es you can obtain a lot of information related to the Spanish tax system and the Tax Agency.