Professor's presentation

We already know what taxes are, what they are for, who pays them, and also what Customs are. But who makes sure all this works? Who collects taxes and controls customs?

Well, there is an organization in the State that is in charge of all this: It is the Tax Agency, which depends on the Ministry of Finance.

You've probably heard of the Tax Agency and seen its symbol or logo in advertisements or on printed materials and papers your parents used. You may even have walked past one of its buildings, as the Agency has offices in all of Spain's provincial capitals and also in many towns.

The Tax Agency has two fundamental objectives: One is to help people meet their tax obligations and the other is to try to prevent and prosecute fraud.

To achieve these objectives, the Agency has to perform many tasks and activities; Therefore, it is a very large organization (more than 270 offices) where many people work (more than 27,000). Like all large organizations, the Agency is made up of different areas, each of which is responsible for performing a specific function or type of task.

Below, we will briefly describe the main areas (Departments) of the Tax Agency and the functions each performs.

• Information and Assistance .

  The Tax Agency offers many services to inform citizens and help them fulfill their tax obligations. If anyone has any doubts or questions, please do the following:

  • Go to the offices where there are people who serve citizens.

  • You can call the basic information number listed on the Tax Agency's website to ask any questions, and the people who work there will explain them to you.

  • In addition, the Agency can file its tax returns free of charge for many people at its offices, with an appointment so they don't have to wait in lines.

  • For citizens who want to file their own tax returns, the Tax Agency has created computer-based assistance programs that make it very easy for people to file their tax returns on their computers (for example, the Renta Web program for personal income tax).

  • Those with internet access can file their tax return from home using this method, and they can also visit the Agency's website to obtain the information they need.

  • The Agency also provides tax information and draft tax returns to many individuals. This way, taxpayers can see what information the Agency has about them, and if they agree with the draft, they simply need to give their consent and their return will be filed, even with a mobile message.

• Control

  Oversight services exist to detect fraudsters, who are those who fail to pay or pay less than they should, even though they do benefit from public services financed by the payments of others. Therefore, because there are some unsupportive and selfish people, there must be control.

• Collection

  The Agency also collects what citizens owe. Taxes can also be paid within certain time periods, if permitted by law.

• Customs

  The Agency ensures that goods entering Spain or leaving Spain for countries outside the European Union pay their tariffs. 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. For this often risky task, the Agency relies on specialists and resources such as planes, helicopters, and ships.

• Computing

  The Tax Agency has millions of data points available, which it obtains from numerous sources. But this data must be stored, organized, and processed electronically to be used correctly and maximized, both to help citizens comply with their tax obligations and to identify fraudsters who fail to comply. That's why IT is essential.

• Other services and offices

  For an organization as large and complex as the Tax Agency to function properly, other services are needed that operate internally. Thus, there is a department that ensures the proper internal organization of the Agency and plans its activities. Other departments are responsible for issues affecting human resources, or the people working at the Agency, and for ensuring that the Agency has all the necessary material resources to perform its functions. Finally, there are other services that ensure that the Agency's actions comply with the law and properly fulfill its objectives.

  As we said, the Tax Agency has many offices: at least one in each provincial capital and in the cities with the largest population. These offices are called Delegations (when they are in provincial capitals or large cities) and Tax Agency Administrations (when they are in large towns or neighborhoods of very large cities). These offices are close to people who have to pay taxes, to help them when they have questions or are unsure of what to do. It also has virtual administrations, the Comprehensive Digital Assistance Administrations, which allow taxpayers to be served without having to travel.

  Finally, it should 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.