The essential mission of the AEAT is to promote voluntary compliance by citizens with their tax obligations and to prevent and combat fraud. To do so, as an organization, you must provide the information and assistance services necessary to minimize the indirect costs associated with such compliance. Furthermore, these services must be made accessible to citizens so that each person can choose the type of assistance they need (face-to-face or not) and the channel through which they want to interact (telephone, virtual assistant, telephone appointment, chat, in person, etc.). The AEAT strategic plan 2024 - 2027 reorganises the comprehensive information and assistance model, focusing on the citizen, providing them with an equal level of quality, regardless of the channel they choose.

The truth is that, although the AEAT e-Office and the real possibility of resolving procedures without having to physically go to the offices have significantly reduced the need for travel, there are citizens who depend on the face-to-face channel to resolve their tax procedures. Face-to-face customer service at the Tax Agency offices plays a crucial role in the direct relationship between taxpayers and the Administration for several reasons:

First, it provides a personal and direct contact to inform and guide citizens on complex problems that they cannot address directly through the digital or telephone channel or have doubts about after trying to resolve their problems unsuccessfully for various reasons through other channels.

Second, it serves people with technological difficulties, the elderly, or those affected by the digital divide, and those who prefer personal treatment because it gives them more security in a matter as sensitive as paying taxes.

Finally, the offices act as a key complementary channel to assist citizens during periods of high demand for services, such as the annual income tax return campaign.

The AEAT has a wide network of offices distributed throughout the country, including administrations in rural areas, to guarantee citizens' access to its services.  Through the appointment service (in the APP, by phone or at the Electronic Office) citizens can choose where to go regardless of their tax domicile, searching for the nearest office that suits them and that, according to the service catalogue, provides the service requested by them.

As an Administration, we are at the service of citizens who come to our offices, and we try to serve them without making an appointment whenever possible, and in any case we provide them with the service they need at the first available appointment, but we advise and support coming with an appointment because:

It reduces waiting times to be served, meaning that citizens can plan their journey to the offices efficiently and thus save time by having their turn scheduled (we have an average waiting time of 5 minutes in all our offices with respect to the agreed appointment time).

Improve attendance management. Customer service staff at AEAT offices have specialised training to address fiscal and tax issues. This technical knowledge ensures that citizens receive accurate answers and appropriate advice on their census status, tax filing and verification, electronic identification, foreign trade, recognition, payment and deferral of debts, etc. If we know who they are going to come to and why in advance, we can provide more efficient and personalized attention, anticipating the response to the problem at hand.

It allows citizens to select the specific service they need, so that the appointment offer for each service will be sized and adapted in each office based on the demand that arises.

Avoid crowds, especially in offices with limited space or during periods of high demand, such as the tax return campaign at the Tax Agency.

With an appointment system, offices can anticipate workload and allocate resources (staff and time) more efficiently.

Furthermore, as an organization, we will be able to progressively expand the telephone channel for the most in-demand appointment services, and reorganize, reinforce and optimally size the staff of office personnel that serve the public, adapting their training to real needs.

In the case of the AEAT, the appointment system has been key to improving customer service, however, the option of walk-in service is also maintained for people with technological difficulties, in exceptional situations or to resolve urgent queries. This combination ensures that efficiency is maximized without excluding those who need flexibility and accessibility. The best approach depends on the balance between both modalities, adapting to the needs of citizens and the capacities of the offices.

At the same time, the AEAT is committed to continuing to make progress in the quick and easy provision of services through its electronic office and by using new available technologies (apps, chats, telephone and online channels, virtual assistants) so that citizens can carry out all the procedures they require, at any time of the day, 365 days a year and without having to go to the offices in person. Our commitment is to continue advancing in the provision of services. And it will be the recipients of this information and assistance who, when evaluating the quality of the services we provide through the different channels, will determine the most appropriate combination of them.