Law 34/2015, of 21 September, of partial modification of Law 58/2003, of 17 December, General Tax, incorporates a new title VII called "Recovery of State Aid that affects the tax area" with the the purpose of adapting that law to Community legislation on unlawful and incompatible State aid. This regulation lays down that the rules of specific organization of the tax administration shall determine the body responsible for carrying out the procedure for recovery of State aid in cases of regularisation of the elements of the tax obligation. In addition, in the area of crime against public finances or contraband, the proposal for the settlement and settlement of crime is regulated, as well as the reasoned agreement that justifies the non-provenance of the same in relation to the first one of They must be established to whom it is appropriate to issue such acts.

This Resolution is therefore directed at the introduction of the Resolution of 26 December 2005, of the Presidency of the State Administration of Tax Administration, establishing the organic structure of the Delegation Central to Large Contributors, the modification requires to comply with the provisions of the aforementioned standard.

For the purposes expressed, the numbers 2, 3 and 5 of the sixth paragraph, and the numbers 2 and 4 of paragraph 7, are amended.

By virtue of the foregoing and in use of the authorization conferred by the 15th section of the Order of 2 June 1994, for which the structure of the State Administration of Tax Administration is developed, according to established by Article 103.one.5 of Law 31/1990 of 27 December 1991 on the General Budget of the State for 1991, available:

Unique. Amendment of the Resolution of 26 December 2005, of the Presidency of the State Tax Administration Agency, establishing the organic structure of the Central Delegation of Large Contributors.

The Resolution of 26 December 2005 establishing the organic structure of the Central Delegation of Great Contributors is amended as follows:

One. The sixth paragraph number 2 is worded as follows:

" 2. Functions and competencies.

The Tax Control and Customs Office will have the functions of implementing the taxes that make up the tax system within the scope of the Central Delegation of Great Contributors. State and the customs authorities whose competence lies with the Tax Agency, through the actions and inspection procedures, as well as the procedures for verification of data, checking of values, limited verification and other Verification actions established by the rules in force, taking into account of a body with a responsibility for the inspection of taxes.

By way of derogation, the procedures for verification of data, verification of values, limited verification and other verification actions in the field of customs management, management and intervention of taxes Special and for the management of other taxes on which the Department of Customs and Excise, in respect of the tax authorities attached to the Central Delegation, exercises its competence, shall be carried out by the territorial bodies of the the Tax Office.

It also corresponds to the initiation, processing and resolution of the sanctioning procedures resulting from the actions and procedures indicated in the first paragraph of this issue and the procedures of statement of liability where it takes place before the end of the voluntary period of payment and results of settlements issued by this Dependence, as well as the execution of the agreements resulting from the friendly procedures in direct taxation where the tax obligation is attached to the Central Delegation of Big Contributors.

It is also up to the start, processing and resolution of sanctioning procedures arising from non-compliance with the limitations of cash payments.

It is for the Commission to carry out the procedures for recovery of State aid in cases of regularisation of the elements of the tax obligation.

It is up to the Chief Inspectors to exercise the following functions and competencies:

a) Order the start of the test and investigation actions, as well as their scope and extent.

b) Agreed to modify the extent of these actions and to extend or reduce their scope, as well as to assign them to a team other than the one they were initially assigned to.

c) Dictate the liquidations for which the tax situation of the obligor is regulated, as well as the other agreements which put an end to the inspection procedure or other procedures which fall within the competence of the Tax and Customs Control dependency.

d) Make the individual requirements for obtaining information, except in cases where the current regulations attribute this competence to other bodies.

e) Authorize the initiation of sanctioning files in cases where regulatory regulations require such authorization, and dictate the acts of imposition of sanctions.

f) Initiate and resolve sanctioning procedures arising from non-compliance with limitations on cash payments. It shall also be the responsibility of the official to instruct such sanctioning procedures.

g) Order the commencement and resolve of State aid recovery procedures in cases of regularisation of the elements of the tax obligation.

h) Dictate the liquidations of the elements of the tax obligation related to a possible crime against the Public Finance or with a possible crime of smuggling, as well as the reasoned agreement that justifies the decision the administrative authority of the non-provenance of such liquidations in relation to the former.

(i) Any other functions and powers assigned to them by the laws and regulations and other provisions that are applicable. "

Two. The sixth paragraph number 3 is worded as follows:

" 3. National Inspection Teams.

The verification and investigation actions attributed to the Tax and Customs Control Unit shall be carried out by National Inspection Teams, without prejudice to the performance by such Equipment of the other (a) the inspection measures provided for in the legislation in force, as well as the initiation and instruction of the sanctioning procedures resulting from the actions and procedures referred to in paragraph 2 of this paragraph and the initiation and processing of the procedures for declaring liability when the jurisdiction to declare such liability is the responsibility of the competent body for issuing the settlement.

These Teams will be fundamentally defined by their total or preponderant attachment to an economic sector, functionally grouping the Teams related to one or more economic sectors under the leadership and coordination of the Chief Inspectors.

The National Inspection Teams to be determined shall carry out the inspection and investigation inspections which shall preferably be carried out by tax authorities attached to the Central Delegation in which the foreign trade operations or subject to excise duty are relevant or are of particular complexity, such as those for the purpose of business concentration, large assets or economic groups, as well as coordinated actions of a vertical nature, without prejudice to the possibility of to develop other inspection activities entrusted to them. These Teams may be led by Coordinators Team Chiefs.

The National Inspection Teams, led by Team Heads of Coordinators or Team Chiefs, shall be composed of the officials who at each moment are determined by the holder of the Dependence, their Adjuntos or the Chief Inspectors.

The Chiefs of Team Coordinators and Team Chiefs will lead and control the teams ' performances, take responsibility for these actions, and sign the proceedings to be extended. Likewise, they will sign the proposals for the liquidation of the elements of the tax obligation linked to a possible crime against the Public Finance or with a possible crime of smuggling, which are entrusted to them.

The signing of the initial agreement and the proposal for the liquidation of State aid recovery procedures in cases of regularisation of the elements of the tax obligation dealt with by the teams Inspection Nationals shall be the responsibility of the Heads of Team Coordinators and Team Chiefs.

Likewise, the Heads of Team Coordinators and Team Chiefs will be able to assign the signature of the proposals for regularization resulting from the actions of verification and investigation to the Inspectors integrated in the Team that have effectively carried out the verification measures, in which case the Heads of the Coordinators and the Heads of Team shall reserve the approval of the formulation of the proposal for regularisation contained in the minutes. This signature assignment may not be made in the case of proposals for the settlement of the elements of the tax obligation linked to a possible crime against the Public Finance or with a possible crime of smuggling.

When the signature is assigned, in the terms provided for in the preceding paragraph, the proposals for regularization contained in the minutes to the signature of the tax obligors may not be presented as long as the case is not included in the file the go-ahead from the Chiefs of Team Coordinators or Team Chiefs. If they refuse the approval of proposals for regularisation which are subject to their consideration, because they are not correct, they will be responsible for the signing of the minutes in which the proposals for regularisation which they consider to be drawn up are documented. shall be drawn up by the officials of the teams who determine and in accordance with their instructions.

In the case of vacancy, absence or illness of the Heads of Team Coordinators or Team Chiefs, their replacement shall be exercised by other Heads of Team Coordinators or Heads of Team or by the Inspectors designated by the holder. of the Dependency.

Members of the National Inspection Teams may be specialized in the various tax and customs matters deemed necessary and shall also carry out those other actions of report, proposal or any other entrusted to them. "

Three. The sixth paragraph number 5 is worded as follows:

" 5. Tax and Customs Control Unit.

This Unit will preferably develop the data verification procedures, limited verification and other verification actions established by the current competition of the Control Unit. Tax and customs, as well as partial inspection procedures and sanctioning procedures resulting from previous actions.

You may also process the data verification and limited verification procedures with respect to natural persons and non-resident entities in Spanish territory who obtain income in Spain without mediation permanent establishment and not attached to the Central Delegation, where the representative, the paying agent or the depositary or manager of the goods or rights of the non-resident is attached to the Central Delegation, all of which the provisions of the rules governing the management of such non-residents.

You may also carry out those State aid recovery procedures in cases of regularisation of the elements of the tax obligation entrusted to you.

In addition to practicing the liquidations that proceed in each case, it is up to this Unit to process and, if necessary, to resolve the cases of imposition of penalties for tax violations, as well as of interest and surcharges, in relationship to the files processed by the Unit.

The Tax and Customs Control Unit, headed by its holder, with the assistance of one or more Adjuntos, shall be composed of the officials who at each moment are determined by the holder of the Dependency or their Adjunties. The inspectors integrated into this Unit shall be responsible, with the exception of their holder, the subscription of the minutes to be extended by the unit, the signature of the commencement agreement and the proposal for the settlement of recovery procedures. of State aid in cases of regularisation of the elements of the tax obligation dealt with by the Unit, as well as the signing of the proposals for the liquidation of the elements of the tax obligation linked to a possible crime against the Public Finance. They may also carry out the instruction of the sanctioning procedures resulting from the actions to be carried out by the Unit. "

Four. The seventh paragraph number 2 shall be worded as follows:

" 2. Functions and competencies.

The dependence on tax assistance and services will be attributed, in the field of action of the Central Delegation of Great Contributors, to the functions of the tax authorities whose competence corresponds to the Tax agency, through the actions and procedures of tax and collection management. It shall also be responsible for the initiation, processing and resolution of sanctioning procedures resulting from actions and procedures.

In relation to natural persons and non-resident entities in Spanish territory who obtain income in Spain without permanent establishment mediation and are not attached to the Central Delegation, this Dependency carry out the duties of tax administration referred to in the preceding paragraph where the representative, the paying agent or the depositary or the manager of the goods or rights of the non-resident is attached to the Central Delegation, the provisions of the rules governing the management of such non-residents.

In addition, it shall carry out, in respect of the tax authorities assigned to the Central Delegation, the management of the other resources of a public nature corresponding to the Agency in accordance with the rules in force.

It will also assume, with respect to the acts object of economic-administrative complaint whose resolution corresponds to the Central Economic and Administrative Tribunal, the powers conferred by the regulations in force to the organs of recovery in the matter of suspension and reimbursement of the cost of the guarantees constituted, the control of the formalization of the guarantees and the custody of the formalized guarantees, the communication with the Economic and Administrative Courts in these matters and the monitoring and control of suspensions agreed by bodies administrative and counter-administrative.

It will also be up to you to process the recovery procedures for State aid in cases where the recovery is exclusively based on acts of recovery and to which the provisions of Chapter III apply. of Title VII of the General Tax Law.

The holder of the Dependence shall exercise, in the field of action of the Central Delegation of Great Contributors, the following functions and powers:

a) Assign the files and plan and distribute the tasks to be performed in the tax and collection management procedures by the Units and the Dependence Teams.

b) Plan and coordinate information and tax assistance campaigns, by disseminating the administrative criteria that the competent authorities of the Tax Agency will formulate.

c) Plan and coordinate the reporting and tax assistance platforms to be established.

(d) Formulate proposals for administrative acts or authorizations to be issued or granted by the head of the Central Delegation in matters of tax management or collection.

e) Dictate the following acts and agreements:

1. The liquidations of the quotas, interest on late payment and surcharges arising out of the actions and procedures of the Dependence, as well as the declaration of the prescription of the right to carry out such liquidations.

2. The resolutions imposing sanctions the instruction of which has been carried out by the units and teams of the Dependence, unless otherwise competent.

3. º The resolutions of the agreements to rectify the self-settlement.

4. Aide the refund of undue income, in accordance with the provisions of Articles 17 to 19 of the General Rules of Procedure for administrative review, in the cases provided for in Article 221.1 of the General Law Tax, unless another body is competent.

5. The resolution of other tax management procedures on which the Dependence is competent.

6. º The debt-to-debt providence.

7. The beginning of the deduction procedure on transfers in respect of public law entities and the elevation of the proposed deduction to the Department of Collection.

8. The prescription of the right to demand the payment of settled and self-contained debts, of the right to request the refunds of undue income in the cases referred to in Article 221.1 of the General Tax Law and the right to request reimbursement of the cost of the guarantees.

9. The bad credit declaration unless another organ is competent.

10. º The declaration of joint and several liability when such jurisdiction corresponds to the collection bodies, in accordance with the provisions of article 174.2 of the General Tax Law and to agree on the prescription of the the right to demand payment from those responsible, unless another body is competent.

11. º Acordar all acts that correspond to organs integrated in the Teams, when they are issued in a massive way and they refer to the obligation to the payment, attached to different organs of them dependent.

f) In matters of embargoes:

1. Exercise the option provided for in Article 83.3 of the General Collection Regulation, proposing to the Central Delegate the appointment of a technical officer or the hiring of the services of specialized companies.

2. Aagree to the appointment of a depositary or administrator, to agree the class and the amount of operations requiring authorization, to order the accountability to the depositary and to agree measures for the best administration and the preservation of the goods, in the case of the seizure of commercial and industrial establishments as well as in cases where the external procurement of the deposit is necessary.

3. Acordar the authorization of the extension of the functions of the depositary that exceed those of the mere custody, conservation and return of the assets seized, as well as to give conformity to the payment of the fees and expenses of the deposit and administration referred to in Article 114 of the General Recovery Regulation after the services are provided.

4. Acordar the cessation of the actions of execution of the seized goods which are the subject of a procedure of expropriation and the suspension of the performances of alienation in the cases provided for in article 172.3 of the General Tax Law.

5. Aagree to the embargo and to promote the disposal of other goods or rights prior to the execution of the guarantees formed, unless otherwise competent.

6. Acordar the amounts to be entered as a result of the execution of the embargo of the right to the benefits of the participant in a pension plan, unless another organ is competent.

g) In the matter of precautionary measures, ratify or order the lifting of the seal or other measures of insurance taken in the course of the recovery actions pursuant to the provisions of Article 146 of the Law Tax General.

h) In relation to the procedure of forced disposal, unless the competition is attributed to other bodies:

1. Order the disposal of securities through an official secondary market.

2. Encharge specialized external services, when deemed appropriate, to carry out the corresponding assessment of the goods or rights that will be used in the award procedure.

3. Acordar the disposal of the goods or rights seized and the goods provided as collateral.

4. º Agree the amount of the deposit to be constituted to participate in the disposal procedures.

5. Acoring the award of the goods or rights after the procedure for the direct award of an interested party satisfies the amount of the type of the last auction held, in the terms referred to in Article 107.9 of the General Rules of Collection.

6. To certify the minutes of the award of the goods and rights in the cases in which it comes and the same shall not be issued by the auction table.

7. To grant of trade the deeds of sale of the property in case of not granting the obligated to the payment.

i) In relation to consign processes:

1. Request of the judicial bodies information on the procedures that may affect the rights of the Public Finance, when it is not available through the procedural representation, as well as request of the Directorate-General of the Treasury and Financial Policy and of the other collection bodies for information on outstanding claims.

2. To communicate to the holder of the credits, the content of any agreement or agreement which may affect the same with a prior nature to the subscription or accession, for the purposes provided for in Article 123.5 of the General Rules of Collection.

j) Execute administrative judicial or economic decisions relating to acts dictated by the Dependence.

(k) In the case of compensation, agree to the resolution of the cases of compensation of trade or at the request of the obligation to pay, in respect of debts in favour of the public finances managed by the Tax Office tax and non-tax credits, unless another body is competent.

(l) In the case of deferrals and fractionations, to resolve or to inadmit the deferrals and payment instalments requested, as well as to adopt precautionary measures in place of the guarantees when they are competent for the a decision on the application for deferment or fractionation, unless the competition, in one case or another, corresponds to another body.

m) Resolve as appropriate as regards the challenge of the registration marks carried out in relation to liens carried out by debts whose revenue management corresponds to the scope of the delegation's action Central.

n) Agree to the admission or admission to the processing of the applications for third-party procedures, whichever is the competent authority to resolve the applications, unless another body is competent.

n) Raise the proposal for the adoption of the precautionary measures referred to in Article 81 of the General Tax Law and for the authorization of the exercise of civil actions in defense of public credit.

o) Solve replenishment resources against acts that are automatically dictated when the resolution is available for the approval of computer applications for automated administrative actions corresponding.

p) Agreed to the prohibition on the availability of property of a regulated society in Article 170.6 of the General Tax Law.

q) Dictate any other tax and tax management acts whose competence is not attributed to any other body.

Also, the holder of the Tax Assistance and Services Dependency is responsible for:

(a) Resolve requests for suspension of the execution of the acts in the cases referred to in Articles 43 and 44 of the General Administrative Review Regulation, where such requests relate to acts the subject of an economic and administrative complaint, the decision of which is applicable to the Central Economic and Administrative Court, unless another body is competent.

b) Agree to the resolution of the requests for reimbursement of the cost of the guarantees provided to the Administration to obtain the suspension, in accordance with the provisions of Article 33 of the General Tax Law, when refers to acts which are the subject of an economic and administrative complaint, the resolution of which is the subject of the Central Economic and Administrative Court or of a replacement resource where they have not been the subject of an economic and administrative complaint and their decision corresponds to an organ of the Central Delegation, unless another body is competent.

c) Resolve requests to suspend the income of the debts associated with the friendly procedures.

(d) to dictate the decisions taken within the procedures for the recovery of State aid, relating to taxpayers who are attached to the Central Delegation, in those cases which are of origin exclusively in acts of collection and to which the provisions of Chapter III of Title VII of the General Tax Law are applied, except that the jurisdiction to issue such acts of collection would have been the responsibility of the holder of the Department of Collection or to the Central Delegation. In the latter case, the head of the Central Delegation shall be the competent authority to issue the decision, where necessary further to obtain, where appropriate, the prior authorization referred to in point (h) of the number Quinto.2 Resolution.

The Assistant and the Coordinating Inspectors shall assist the holder of the Dependence in the exercise of their duties and may exercise the functions and duties related to this number with respect to the tax obligations that you assign to them.

Inspectors for the purposes of this Resolution may exercise the powers of paragraph 4 in respect of the files and actions entrusted to them. "

Five. The seventh paragraph number 4 is worded as follows:

" 4. National Collection Teams.

The revenue management actions attributed to the Dependency on Tax Assistance and Services will be developed, in general, by the National Collection Teams.

The National Collection Teams will be led by a Chief of the Treasury Inspector and will be composed of the officials who in each case will be determined by the holder of the Dependency or their Adjuntos.

The Heads of National Collection Teams will have, in the field of action of the Central Delegation of Great Contributors, the following functions and competencies:

(a) Formulate the proposals for administrative acts to be delivered by the holder of the Dependency or their Adtogether in the field of collection, unless they are expressly attributed to a different body, and proposals for a resolution which the holder of the Dependence must raise to the head of the Central Delegation.

b) The direction, coordination, supervision, control, and planning of your team and the personnel integrated into them.

c) Dictate the following acts and agreements:

1. º The commandments and other documents necessary for the collection actions directed to the Public Records.

2. Acording the declaration and rehabilitation of the failed debtor. It is also up to the rehabilitation of the bad credit when it comes and to agree to the issuing of the commandments and other documents, directed to the Public Records, when it is carried out in execution of the competences of this paragraph.

3. º The start and instruction of the solidarity or subsidiary liability declaration procedure.

4. The requirement for the payment of the debt to those responsible after the voluntary period of payment of the due debt has elapsed, when the liability has been declared and notified at any time before the expiration of that period.

5. The requirement for the payment of the debt to the successors of natural or legal persons in the terms set out in Article 127 of the General Collection Regulation.

6. To certify conformed debts and against the mass for their contribution to the insolvency process.

d) In terms of deferrals and fractionations:

1. Acorset the file of the requests in the given circumstances regulatively.

2. Agreed to establish the provisional payment schedules provided for in Article 51.2 of the General Collection Regulation.

e) Agree to the execution of guarantees that do not consist of a mortgage, a garment or another of a real nature constituted by or on goods or rights of the obligor to the payment.

f) In matters of embargoes:

1. Agreed to the embargo and to promote the disposal of other goods or rights prior to the execution of the guarantees constituted.

2. Dictate the seizure of property and rights, in the order that results from it, and agree to the lifting of the embargo in the cases in which it proceeds.

3. In the case of an embargo on the collection of boxes, lockers or the like of companies or entities in operation, agree the payments to be made from that collection, in the amount necessary to avoid the the cessation of those.

4. In the case of an embargo on securities, the entity would deposit the remaining securities and those that are released; as well as agree, if appropriate, the embargo on the income of all classes and, in its case, the reintegros derived from them, rather than their alienation.

5. Determine the amounts to be entered as a result of the execution of the seizure of the entitlement to the benefits of the participant in a pension plan.

6. Issue the order for the capture, deposit and seal of vehicles to the authorities who are responsible for the surveillance of the circulation and to the other authorities that proceed.

7. Depositary to appoint the depositary, designate the place where the liens must be deposited until its realization, order the accountability to the depositary and agree measures for the best administration and conservation of the goods, except in cases where the external procurement of the warehouse or the lien is necessary is a commercial or industrial establishment.

8. To request notaries or officials to issue authentic copies of documents in the cases provided for in Article 84.3.c) of the General Collection Regulation.

9. º. The non-existence of embargable assets known to the Administration whose execution permits the collection of the debt referred to in Article 76.6 of the General Collection Regulation.

g) In the field of goods and rights:

1. Order the disposal of securities through an official secondary market.

2. Ode officiate the deeds of sale of the property in case of not granting them the obligation to pay.

(h) Conduct the acts of instruction of the sanctioning procedures entrusted to it by the holder of the Dependency and raise the motion for a resolution of that procedure.

(i) To instruct and, where appropriate, to make proposals for the resolution of appeals and appeals against any act of the procedure of collection dictated by the Head of Dependence.

j) Agree to the requirements of information or other nature that are necessary for the exercise of the functions entrusted to them.

k) Agree to the return of undue income in accordance with Articles 17 to 19 of the General Review Regulation on administrative basis in the cases provided for in Article 221.1 of the General Law Tax and the amount to be agreed does not exceed EUR 150,000.

(l) Agree to the admission or admission to the processing of the applications for third-party procedures, whichever is the competent authority to resolve the applications, in respect of the units or actuaries to be monitored.

m) Approve the valuation of the goods or rights where it is not necessary to carry out the goods or rights through specialized external services, nor is it attributed to any other body.

n) Propose the prohibition on the availability of property of a regulated society in article 170.6 of the General Tax Law.

The Head of National Collection Team to be determined by the holder of the Tax Assistance and Services Dependency may exercise in respect of the tax obligations or files assigned to him, the following functions and competencies:

(a) Resolve requests for suspension of the execution of the acts in the cases referred to in Articles 43 and 44 of the General Administrative Review Regulation, where such requests relate to acts economic-administrative complaint, the resolution of which is the subject of the Central Economic and Administrative Court.

b) Agree to the resolution of the requests for reimbursement of the cost of the guarantees provided to the Administration to obtain the suspension, in accordance with the provisions of Article 33 of the General Tax Law, when refers to acts which are the subject of an economic and administrative complaint, the resolution of which is the subject of the Central Economic and Administrative Court or of a replacement resource where they have not been the subject of an economic and administrative complaint and their decision corresponds to an organ of the Central Delegation.

c) Initiate and process the procedures for recovery of State aid in accordance with Chapter III of Title VII of the General Tax Law and which originate exclusively in acts of recovery, how to raise the resolution's proposals to the holder of the Dependency.

Inspectors integrated into the National Collection Teams may exercise the related competencies in this issue with respect to the tax obligations assigned to them by the Head of Team.

In the case of vacancy, absence or illness of the Heads of Equipment, their replacement shall be exercised by other Heads of Equipment or by the Inspectors designated by the holder of the Dependency. "

Single end disposition. Entry into force.

This Resolution shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, November 17, 2015. -President of the State Tax Administration Agency, Miguel Ferré Navarrete.