INDEX Page I The Tax Agency............................................................... 1. Mission of the Tax Agency.........................................……......................... 1 2. The Tax Agency in figures.......................................……............................ 2 3. Organisational structure.............................................................................. 3 4. Budget: income and expenditure..............................….............................. 7 5. Human Resources....................................................................................... 10 6. Information Technologies and Communications...........…….................. 13 7. Alliances. Institutional Relations............................................................... 15 7.1. Autonomous Communities........................…........................................ 15 7.2. Collaboration Agreements..........................…....................................... 17 7.3. International Relations...............…........................................................ 19 8. Planning the actions......................................…......................................... 24 II. The Balance of the Actions.............................................. 1. Tax Collection............................................................................................ 31 2. Census of compulsory taxpayers....................…………......................... 46 3. Managed Tax Returns ..................……..................................................... 48 4. Services for assistance to citizens...........……….................................... 55 4.1. INFORMATION SERVICES..........................…....................................... 55 4.1.1. Non-personalised information...........................…...................... 55 4.1.2. Individual Information .................……....................................... 55 General telephone information ......................................……............. 55 Informa Programme............................................................................ 56 Binding information on tariffs.............................................................. 56 4.2. HELP SERVICES............................................................................................. 56 4.2.1. Income pre-filed tax return...................………………....................... 56 4.2.2. Help computer programmes............………................................... 56 4.2.3. Previous Appointment ................................................................ 57 4.2.4. Telephone Attention Centre..........…-......................................... 57 4.2.5. Voice Recognition Units - 901121224............…………….......... 58 4.2.6. Anticipated payment of the deduction for maternity..................... 59 4.2.7. Speeding up of customs dispatch.................….......................... 59 4.3. FACILITIES FOR THE PAYMENT OF DEBTS ..........……........................ 59 4.3.1. Collaborating entities................................................................... 59 4.3.2. Deferment of payments and payment by instalments................... 60 4.3.3. Debt exoneration procedure..........………………......................... 62 4.3.4. Payment in kind foreseen by General Tax Law 58/2003...........…... 62 4.4. OTHER SERVICES................................................................................. 62 4.4.1. Issue of Tax Certificates..................…………….......................... 62 4.4.2. Previous valuation agreements......…………................................ 62 5. Tax and customs control..........……......................................................... 63 5.1. EXTENSIVE CONTROL........…............................................................... 63 5.1.1. Actions for extensive control in Internal Taxes....…….……......... 63 Purging of the census Check of Annual Tax Returns Check on periodic tax returns 5.1.2. Actions on Taxpayers in Modules..................………………......... 66 5.1.3. Actions of extensive control on Large Companies......................................................…….............................. 66 5.1.4. Actions for control of Intrastat tax returns.............……………......... 67 5.1.5. Special Tax management and intervention actions......................………....................................……......…... 67 5.2. SELECTIVE CONTROL AND INVESTIGATION ACTIONS............…......... 68 5.2.1. Auditing and investigation actions on Internal Taxes ........ 68 5.2.2. Auditing and investigation actions on taxes imposed on External Commerce operations and on Special Taxes...............……………………………………….……........... 73 5.2.3. Customs Supervision Actions.........................………….................... 77 5.2.4. Analytic Control performed in the Customs Laboratories................................................................................. 78 5.3. COLLECTION MANAGEMENT................................................................. 78 5.3.1. Debts from liquidations made by the Tax Agency............................. 78 5.3.2. Debts of Other Entities ..................................................................... 79 5.3.3. Management of rates ......................................................................... 81 5.3.4. Other actions relating to control in the collection phase................... 81 II. Opinion and participation of citizens .………........... 1. Studies and opinion polls .......…………................................................ 85 1.1. Public Opinion and Tax Policy (Sociological Investigation Centre)..................................................... 85 1.2. Public Opinion and Taxation (Institute of Tax Studies).........…............ 86 1.3. Tax Agency Opinion Polls.....................…………...................….......... 87 2. Complaints and Suggestions.....……...................................................... 87 2.1. Council for the Defence of Taxpayer..............…................................. 87 2.2. Suggestion box for the Tax Fraud Prevention Plan............................. 88 IV. Statistical Appendix. ............................................................. I. The Tax Agency The Tax Agency Mission I. The Tax Agency 1. Mission The Tax Agency, created by the Law on - The execution of important functions Proposed National Budgets for 1991, was with regard to income from effectively constituted on 1st January 1992. Autonomous Communities and Cities It is configured as a public law body related with a Statute of Autonomy, both with to the Ministry of Economy and Public reference to the management of Finance, through the State Secretary for Personal Income Tax and the Public Finance and Budgets. As a public collection of other revenue from these law body, it has different laws and Communities, whether through a jurisdiction from that of the General legal provision or through suitable Administration of the State that, without Collaboration Agreements. detriment to the main essentials that have to govern any administrative action, gives it - The collection of own revenue from certain autonomy in budgetary matters and the European Union. personnel management. - Customs management and The Agency has the effective application of repression of contraband. the state taxation system and that of customs entrusted to it, together with the - The collection of dues from the State resources of other national Public Local Public Sector during the voluntary Offices or of the European Union whose period. management has been entrusted to it by law and by an agreement. - Enforced collection of revenue according to the public law of the It therefore corresponds to the Tax Agency General State Administration and to apply the tax system in such a way that if Public Bodies linked to or dependent fulfils the constitutional principle by virtue of on it. which everyone has to contribute to supporting public expenditure in - Collaboration in the persecution of accordance with their economic capacity. certain offences, among these However, it does not have any powers to offences against Public Finance and prepare and approve tax norms or, with contraband offences are highlighted. regard to public expenditure, to assign public resources for various purposes. The essential objective of the Tax Agency is to encourage citizens to comply with their The integral management function of the tax obligations. Two lines of action are state tax and customs system contains a developed for this: on the one hand, the wide range of activities, among which are provision of information services and the following: assistance to the taxpayer in order to minimise indirect costs associated with the - The management, inspection and fulfilment of tax obligations and, on the collection of state taxes (Income Tax, other hand, the detection and correction of Company Tax, Income Tax on Non- failure to pay taxes by means of control residents, Value Added Tax and actions. Special Taxes). 1 Report 2005 The Tax Agency Organisational structure 2. The Tax Agency in figures Description of the tax agency 2005 BUDGET FOR 2005 1,203,789 thousand euros STAFF Persons 27,226 Civil Servants 24,791 Workers 2,435 TERRITORIAL DEPLOYMENT Number of buildings 568 Total surface area 1,344,103 square metres CENSUS OF COMPULSORY TAXPAYERS Compulsory taxpayers 41,908.556 Employers 4,755.304 Large companies 32,089 160,705 million euros TAX REVENUE MANAGED (92.6% of the total revenue not financial) The Tax Agency on the Internet NUMBER OF ACCESSES TO