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. Its acronyms are: AEAT which stands for State Tax Administration Agency. However, from now on we will refer to it as the Tax Agency.

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 been operating since 1992 and has two main objectives: One is to help people fulfill their tax obligations and the other is to try to prevent and correct cases where people do not fulfill their obligation to pay taxes.

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 that each one performs:

• Information and Assistance .

  The Tax Agency offers many services to inform citizens and help them fulfill their tax obligations.

  Thus, citizens who have questions about what they should do can go to the nearest Agency office or call a special number listed on the Tax Agency website to ask whatever they want, and the people working there will explain it to them.

  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 this way, 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. They can do so with a mobile message.

• Control

  Unfortunately, not everyone fulfills their obligation to pay their fair share of taxes. There are selfish and unsupportive people who try to pay less or not pay at all, which is harming us all. By not doing their part, there is less money to pay for common expenses, such as roads, hospitals, schools, gardens and sports centers, fire and police costs, and so many other things.

  These people, who are the fraudsters, benefit from all public services just like those who have paid their taxes.

  This is unfair, which is why the Tax Agency must always be vigilant, with dedicated personnel investigating and uncovering fraudsters so that they pay what they owe to society.

• Collection

  Other departments of the Tax Agency are responsible for receiving the money paid by citizens in compliance with their tax obligations.

  These services also provide time for people who cannot pay their taxes all at once, 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.

• Customs

  As you all know, Spain, along with other European countries, belongs to the European Union. One of the consequences of being a member of this organization is that goods can freely enter and leave all countries in the Union without paying tariffs.

  However, products coming from or going to countries other than the European Union do have to pay a tariff.

  Within the Tax Agency, there are several services that ensure these amounts are paid: They are the Customs. 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

  To carry out its functions, the Tax Agency uses millions of pieces of data obtained 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.

  This task is handled by the Agency's IT services, which also oversee the installation and maintenance of all the computers used by the Tax Agency.

• 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.