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Memory 2023

2.2. Staff and budget

To fulfil its mission, the Tax Agency had, as of 31 December 2023, a staff of 25,832 people, of which 53.33% are women and 46.67% men, with an average age of 50.50 years. These figures do not include civil servants on probation. In overall calculation, and following the criteria required within the framework of the Recovery, Transformation and Resilience Plan and also included in the 2024-2027 Strategic Plan when analysing the evolution of the workforce, if we take into account career civil servants, permanent labour staff, discontinuous permanent labour staff (counting as of 31/12/2023 only those whose cessation was equal to or after June 30, 2023 after the end of the Income Tax Campaign) and career appointed staff pending taking office, the figure reaches 27,294 people.

The organisation of the Tax Agency bases its management on the high degree of specialisation and qualification of the professionals who compose it, in addition to intensive use of the new technologies.

The charts of the Annex set out below show the main figures regarding the staff of the Tax Agency:

Table 4. Total staff Opens in a new window

Chart 5. Distribution between Central services and Regional services Opens in a new window

Graph no. 6. Distribution by areas Opens in a new window

Chart 7. Distribution by subgroups Opens in a new window

Chart 8. Distribution by gender Opens in a new window

The performance of the Tax Agency's function of prevention and fight against tax and customs fraud is based on the work of its employees. A performance index has been developed to measure in average terms the contribution of each employee of the Tax Agency to the results of the fight against fraud, that is, the euros obtained in the fight against fraud, on average, by each employee. This is calculated based on the Results/Staff ratio:

  • The numerator consists of the revenues obtained every year in the fight against tax and customs fraud.

  • The denominator consists of the total number of civil servants of the Tax Agency at 31 December of each year. Bear in mind that, in addition to the fight against fraud, the Tax Agency's objectives also include providing information and assistance to taxpayers, managing the collection of taxes, and customs procedures and surveillance.

In 2023, each employee of the Tax Agency has obtained, on average per public employee, 646,795 euros in the fight against fraud.

Data and graphs related to this issue can be found in the Annex, in the Table 9. Performance Index Opens in a new window .

In 2023, the Tax Agency had a budget of 1,776.2 million euros. Total expenditure amounted to 1,725.5 million euros, 8.4% more than in 2022. Several factors are involved in this variation:

  • The most significant increase is the increase in Chapter 1 “Personnel expenses” due to the update of salaries, set out in Law 31/2022, on the General State Budget for 2023.

  • In Chapter 2, “Current expenses,” it is worth highlighting the increase in the price of electricity, as well as the increase in spending on computer studies and technical work, on institutional campaigns, on computer equipment supplements, on equipment leasing for information processes, and on tax campaigns and forms.

  • In Chapter 6, “Real Investments,” the essential element is the rehabilitation of the building for the new headquarters of the Central Delegation of Large Taxpayers, as well as the investments managed by the Tax Information Technology Department and the Customs and Excise Department.

The distribution by chapters of the recognized obligations is shown in the Table 10. Distribution of expenditure by chapters Opens in a new window (Annex).