1.6. Taxpayers’ opinion of the Tax Agency

Opinion surveys

The Institute of Tax Studies of the Treasury and Public Administrations annually prepares the "Opinions and tax attitudes of Spanish citizens" survey, also known as "Tax Barometer".

The survey is carried out on a sample of one thousand five hundred people, spread over five segments (business owners, farmers, professionals, salaried workers and the unemployed), selected by quotas of residence, gender and age, and using personal interview techniques, applying a structured questionnaire.

According to the last data published (from the year 2012 and previous years), published in the 2012 Tax Agency Annual Report, the evolution of the opinion that Spanish citizens have of the Tax Agency's services shows a very positive view of their quality, reaching a qualification of 2.9 (out of 4).

This study also analyses public opinion with respect to the Tax Agency civil servants, who are rated as being highly qualified, impartial in carrying out their duties and courteous.

Taxpayers' evaluation of the services in the Tax Return Campaign

In the "Survey of the Personal Income Tax 2012", carried out during the year 2013, the Tax Agency asks the opinion of those that have used the electronic filing service for their Personal Income Tax returns; 64.98 per cent of the taxpayers who have used this service seem satisfied or very satisfied with the service.

Once again, the five services that users consider most useful are the filing of tax returns, the request, modification and confirmation of the pre-populated Income tax returns, the consultation of the status of the returns, the available data communication related to the Personal Income Tax return, and the download of the Help Program.

Suggestions and complaints. Taxpayer's Ombudsman

The Council for the Defence of the Taxpayer advises the Secretary of State for Tax, monitors the effectiveness of tax rights and obligations, deals with complaints received about the application of the tax system by the national bodies, and provides relevant suggestion and proposals. Its scope of power, composition and operation are established by specific regulations.

In 2013, 8,301 complaints and suggestions about the Tax Agency were filed before the Taxpayer Defence Council. The detailed information can be consulted in the Annual Report of the Taxpayer Defence Council.