1.2 Functions

For the effective application of the state and customs tax system, the Tax Agency displays an ensemble of activities among which the most relevant ones are:

• The management, inspection and collection of the taxes whose management corresponds to the State, mainly: the Personal Income Tax, the Corporation Tax, the Non-Resident Income Tax, the Value Added Tax and the Special Taxes.
• The collection of revenue on behalf of the European Union.
• Customs management and elimination of smuggling, in addition to ensuring security in the logistics chain.
• The collection, through enforcement, of public revenue due to the State General Administration and associated or dependent Public Bodies.
• The collection of certain debts of local authorities and Autonomous Communities, whenever it has been previously agreed on.
• Actions of assistance, collaboration and cooperation with other Member States or third countries with whom agreements have been reached for the application of taxes.
• Participation in the persecution of certain offences; particularly offences against the Public Treasury and offences involving smuggled goods and money laundering.
• The tax revenue projections, the follow-up and analysis of the collection and the elaboration of tax base statistics.
• The collaboration with the rest of the Administrations in different aspects of the management of the tax system and in accordance with agreements on the subject of information exchange and the design and selection of samples.

The following explanatory tables complement this list: