1.1. Mission of the Tax Agency

The Tax Agency is a public law institution appointed to the Public Treasury and Public Administrations through the State Secretariat for the Treasury. It was created by the State Budget Law for 1991 and it was effectively constituted on the 1st of January 1992. Tax Agency has its own legal regime that grants it a certain autonomy on the subject of personnel and budgetary management.

The Tax Agency is responsible for the effective application of the national tax and customs systems, and for those resources belonging to other State Public Administrations and the European Union which are entrusted to it for management by law or agreement; however, it has no authority for the preparation and interpretation of tax regulations.

The main indicator of its activity is tax collection. In net terms, that is, once the appropriate returns are carried out, in 2012 the collection reached 168,567 million euros, 4.2 per cent more that in the previous year. The collection obtained by activities of tax and customs fraud prevention and control has reached 11,517 million, 10 per cent more that in 2011.

Part of this collection is given to the Autonomous Communities under joint government. Law 22/2009, of 18 December, which governs the finance system for the Autonomous Communities under joint government and Cities with Autonomy Statutes, and which amended a series of tax regulations, gives to the Autonomous Communities under joint government the total or partial income produced in their territory of a series of tributes managed by the Tax Agency. Particularly, as of 31 December 2012 the following tax collection percentages were given:

• Personal Income Tax: 50 per cent⁽¹⁾
• Value Added Tax: 50 per cent
• Retailers Sales Tax of Specific Hydrocarbons: 100 per cent
• Special Taxes:
  • Tax on Specific Means of Transport: 100 per cent
  • Special Manufacturing Taxes:
    • Beer Tax: 58 per cent
    • Wine and Fermented Drinks Tax: 58 per cent
    • Tax on Intermediate Products: 58 per cent
    • Tax on alcohol and alcoholic beverages: 58 per cent
    • Tax on Hydrocarbons: 58 per cent
    • Tax on Tobacco Products: 58 per cent
    • Electricity Tax: 100 per cent

Additionally, article 48.11 and the sixth transitional provision of Law 13/2011, of 27 May, regulating gambling, include giving to the Autonomous Communities 100 per cent of the collection of the Tax on Gambling Activities corresponding to specific electronic, computer or on line gambling modalities proportionally to the quantities gambled by the residents of each Community.

⁽¹⁾ In the Personal Income Tax, they are given the net regional tax and other concepts in the conditions indicated in article 26.2 of Law 22/2009. It could be approximately indicated that at present 50 per cent is given, a percentage that could vary depending the regulatory capacity of the Autonomous Communities.