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The need to provide greater efficiency and agility to the processing and resolution of certain procedures (including both the procedure for the deduction of debts of certain public entities and the Mutual assistance procedure for recovery, recently amended in the General Tax Law after the transposition of Directive 2010 /24/EU), as well as the eminently technical nature of the problems they pose, advise to adapt These needs the distribution of competences currently existing between the different Sub-directions of the Department of Collection within the Central Services of the said organ.
Thus, it is necessary to amend paragraph 2. 2 of the Resolution of 26 December 2005, of the Presidency of the State Agency for Tax Administration, on the organization and allocation of powers in the area of collection, which to this day was in force with respect to the exercise of those powers.
It is also appropriate to amend paragraph Tercero 1.2 of the Resolution in respect of the competition for the attachment of the tax obligors to other Special Delegations, expressly attributed to the Directorate of the Department of Collection, following the modification made by the entry into force of the sixth paragraph of Article 59 of Royal Decree 1065/2007 of 27 July 2007, approving the General Rules of Procedure and the management procedures (a) the taxation and the development of common rules for the procedures for implementing the the taxes, amendment also incorporated in Article 6.2.g) of Order PRE/3581/2007, of 10 December, establishing the Departments of the State Agency of Tax Administration and are assigned to them functions and competences. For the same reason, the express reference to this attribution is deleted from the second section of the Resolution.
By virtue of the foregoing and in use of the habilitation conferred by the fifteenth paragraph of the Order of 2 June 1994, given under the development of Article 103 (11) of Law 31/1990 of 27 December 1990, General Budget of the State for 1991, available:
Unique. Amendment of the Resolution of 26 December 2005, of the Presidency of the State Agency for Tax Administration, on the organization and allocation of competencies in the area of collection.
The Resolution of 26 December 2005, of the Presidency of the State Agency for Tax Administration, on the organization and allocation of powers in the area of collection, is amended as follows:
One. The second paragraph number 1.2 becomes the following wording:
" 1.2 Structure.
According to the provisions of the Order of 2 June 1994, for which the structure of the State Administration of Tax Administration is developed, the Department of Collection shall be composed of the following: General Subdirectorates:
a) General Coordination and Management Subdirection:
Among other functions, it is up to them to carry out the necessary actions for the assumption by the Tax Agency of the collection of debts of the public administrations when it is established by law or by convention, the exercise of the functions that the regulations attribute to the Department of Collection in relation to the rates of the State Public Sector, as well as the design of systems and methods for the collection management.
It is also up to you to deal with the procedure for the termination of debts of public law entities by means of deductions on the amounts that the General Administration of the State is required to transfer to the authorities. territorial, autonomous bodies, social security and other entities governed by public law, as well as the management, coordination, approval and planning of assistance, collaboration, cooperation and other actions of a similar nature as correspond to the Tax Office under the rules on Mutual Assistance for the recovery between the Member States of the European Union or in the framework of other international treaties or conventions.
Under the dependency of the General Coordination and Management Subdirectorate, the Central Team of the Control of the Partner Entities will be competent to carry out the processing of requests of the credit institutions to act as collaborating entities and the control and monitoring of them in their performance as such.
In particular, it will be up to this Team:
1) The receipt, study and proposal for the resolution of the applications for authorization submitted by the credit institutions to act as collaborators.
2) The elaboration and proposal, for approval by the head of the Department of Collection, of specific plans of action to carry out the control and monitoring of the collaborating entities, as well as the supervision of their compliance.
3) The practice of checks on these Entities, in their work as collaborators, when the holder of the Collection Department is ordered, either individually or within a specific plan of actions.
4) The study and proposal, where appropriate, of opening the file to agree to the suspension or revocation of the authorization to act as a contributing entity of the Administration in the collection, where appropriate according to the rules in force.
5) The control and monitoring of the information regarding the collection management that they are obliged to supply by the regulations in force and the operations of income in the Banco de España.
6) The receipt of requests for reimbursement of excessive or duplicate revenue and the carrying out of appropriate checks to propose, where appropriate, the return of the amounts entered in excess by the Entities partners.
7) The request to the Entities to collaborate on the income of the amounts for them collected and not entered into the Public Treasury within the specified time limits and the liquidation of the interest of delay in which they have been able to incur the collaborating Entities in their performance as such and their notification for income to the Treasury.
8) Support and collaboration with other bodies of the Tax Office in the field of credit institutions, which, where appropriate, provide the Caja Service in the Delegations and Administrations as well as in the case of open accounts pursuant to the provisions of the Resolution of 19 February 2004, of the President of the Tax Office.
The Collaborating Entity Control Team may require the collaboration of the other collection bodies for the exercise of the competencies it has attributed to it.
b) Organization and Planning General Subdirection:
Among other functions, the planning, organization and rationalisation of the actions of the collection bodies, the management and training of human resources and the supervision of the internal system of the Department and its economic administration.
c) General Executive Collection Subdirectorate:
Among other functions, it is the coordination and impetus of the collection bodies and the coordinated actions of these bodies with other bodies of the Tax Agency and the planning of the work to be carried out by the Dependencies.
Under the dependency of the General Subdirectorate of Executive Collection, the Central Team of the Contain Processes will be responsible for carrying out those tasks entrusted to it by the holder of the Subdirección General relating to the establishment of mechanisms for the planning, promotion and coordination of management actions to collect the debts of persons or entities undergoing insolvency proceedings.
d) General Subdirection of Special Procedures:
Among other functions, it is up to the elaboration and elevation of normative provisions, the establishment of general criteria to be followed by the collection bodies and the actions related to the planning and organisation of the prevention and control of fraud against public finances in the field of collection.
Under the dependency of the General Subdirectorate General for Special Procedures, the Central Teams of Special Actions and the Relationship with the Courts will be responsible for the processing of the payment procedure in kind, and in concrete, the fulfilment of the requirements referred to in Article 40.2 of the General Rules of Collection, and of the third parties whose resolution corresponds to the holder of the Department of Collection.
In case of vacancy, absence or sickness of the holders of the Subdirectorates General will be replaced by their Adjuntos, if any, and in default of the previous ones, the address of the Department of Collection will remember the Replacement as appropriate. "
Two. The first paragraph of Section 1.2.1 of the Third paragraph is amended as follows:
" 1.2.1 General Rules.-Territorial collection bodies shall be competent to develop the collection management and to carry out coordinated actions with other bodies of the Tax Office in respect of debts of persons or entities whose tax domicile is within the territorial scope of the relevant Special Delegation, unless they are attached to the Central Delegation of Large Contributors, is applicable any of the special rules referred to in Third paragraph .1.2.2. or have been assigned to another Special Delegation by agreement of the Head of the Collection Department. "
Three. The third paragraph number 1.2.3 is amended as follows:
" 1.2.3 Continuation of actions.-modification of the competent body as a result of the application of the above rules will take effect after one month from the concurrency of the circumstance determining the change in membership, except that during that period the body to which the change is addressed has made the communication liable to the payment of any action, in which case it shall have effect from the date of such communication. If the change in membership derives from a single agreement subject to notification, the change shall be understood as a result of the notification to the person concerned of the agreement resulting from the agreement.
As long as the change of membership does not take effect, the actions necessary for the exercise of the powers will continue to be carried out by the competent collection body prior to the change of membership.
The procedures to be processed at the time when the change of membership takes effect shall be continued and terminated at that time by the body to which the change is addressed, to which the required background.
The provisions of the preceding paragraph shall not apply in the procedures for the declaration of liability in the tax liability, in the proceedings against the successors or in respect of the actions for the management of the debts of the declared responsible or successors, in which case the proceedings initiated prior to that change shall continue to be dealt with by the competent body prior to the change of membership, both in respect of the debtor principal or debtor has occurred in respect of those responsible or successors. "
Four. The third paragraph number 1.2.4 is not contained.
Single additional disposition. No increase in public expenditure.
The implementation of the provisions of this Resolution will not imply increased spending on the budget of the State Tax Administration Agency.
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, July 24, 2012. -President of the State Tax Administration Agency, Miguel Ferré Navarrete.
