Resolution establishing the organic structure of the Central Delegation of Large Taxpayers

Continuing with the provisions of Order PCM/3/2021, of January 11, which modifies Order PRE/3581/2007, of December 10, which establishes the departments of the State Tax Administration Agency and assigns them functions and powers, and the provisions of the Order of June 2, 1994, by which the structure of the State Tax Administration Agency is developed, the aforementioned Resolution is approved, by which the amounts to be assigned to the Central Delegation of Large Taxpayers are updated, granting greater flexibility for the assignment and de-assignment of taxpayers. The aim is to achieve increased efficiency in control actions, so that actions in each area – DCGC and Special Delegations corresponding to the taxpayer's tax domicile – are as closely adjusted as possible to the operational capacity in each of the areas. Thus, all taxpayers with a volume of operations exceeding 200 million over two consecutive years (previously 100 million over three years) or a volume of information records supplied exceeding 20,000 records over two consecutive years (previously 10,000 records over three years) will be included in general. In the case of individuals, taxpayers with an income of more than 3 million euros (previously 1 million), or with a value of their assets and rights for the purposes of the Wealth Tax exceeding 30 million euros (previously 10 million) may become affiliated with the DCGC.