The Order of the Minister of the Presidency of July 11, 1997, for the reorganizing of the Central Services of the State Administration of Tax Administration, dictated by joint proposal of the Second Vice President of the Government and Minister of Economy and Finance and the Minister of Public Administration, carried out a general management of the Departments of the Agency.

Other orders for partial reordering of the functions and powers of the departments which have amended the order of 11 July 1997, or as a result of adaptation needs, have been issued subsequently. the regulatory changes produced, or by requirements arising from the proper functioning of the organisation.

After ten years since the approval of that Order and more than fifteen years since the effective constitution of the State Administration of Tax Administration, it is necessary to carry out a general review of the the functions and powers of the Departments that complete and update them, adapting them both to the current regulations, in particular to the Law 58/2003, of 17 December, General Tax, and to the regulatory regulations that the development, as a the new needs for the organisation and operation of the Agency.

It is also necessary to attribute to the Departments the functions and powers derived from the recent Law 11/2007, of June 22, of electronic access of citizens to Public Services.

Together with this functional review, a structural modification is introduced to replace the Department of Human Resources and Economic Administration with the new Department of Human Resources, which is attributed to the the tasks and powers of staff, while those of economic management, up to now carried out by the Deputy Directorate of Economic Management integrated in the Department that is deleted, will be entrusted to the body that determine the relevant standard. This is intended to ensure the proper development of human resources policy and personnel management.

Article 103.once.5 of Law 31/1990 of 27 December 1991 on the General Budget of the State for 1991 provides that the changes in the powers and names of the departments of the Agency, as well as their creation, recasting or deletion will be carried out by joint order of the Minister of Economy and Finance and the Minister of Public Administration. Article 25 (f) of Law 50/1997 of 27 November of the Government provides that ministerial orders affecting several departments shall take the form of order of the Minister of the Presidency, given on a proposal from the Ministers concerned.

In its virtue, on the proposal of the Second Vice President of the Government and Minister of Economy and Finance and the Minister of Public Administrations, I have:

Article 1. Departments.

1. They are integrated into the central organisation of the State Tax Administration Agency, with direct dependence on the Agency's Directorate-General, the following Departments, all of them with a general management rank:

a) Organization, Planning, and Institutional Relations Department.

b) Tax Management Department.

c) Financial and Tax Inspection Department.

d) Collection Department.

e) Customs and Excise Department.

f) Department of Tax Informatics.

g) Human Resources Department.

2. For the purposes of this Order, the term "Agency" refers to the State Tax Administration Agency.

Article 2. Directors of the Departments.

1. The Directors of the Departments are responsible for the general direction and the superior leadership of the organs and units and the personnel of each of them, as well as the development of their functions and competencies.

2. It is for the Directors of the Departments, in addition to the exercise of the functions and powers conferred upon them in the following articles, to dictate, in their respective functional areas, criteria for action directed to the delegates. Large Taxpayer and Special Center.

3. The Directors of the Departments shall be held liable for the purposes of impeachment when any of the acts of their jurisdiction occur through automated action by the State Tax Administration Agency.

Article 3. Department of Organization, Planning and Institutional Relations.

1. They correspond to the Department of Organization, Planning and Institutional Relations, in addition to those specifically attributed to their holder in the number 2 of this article, the following functions and competencies:

(a) The coordination of the projects of organization of the central and territorial organs of the Agency and the conduct of studies leading to the permanent adaptation of that to its objectives and needs.

b) The analysis of the workload of the Agency's units for the formulation of reorganization proposals and as a support for media attachment decisions.

c) Study and information on the comparative organization systems of tax administrations.

(d) The study, proposal and coordination of the overall strategic lines and policy development lines of the Agency's policies, as well as the assessment of their results in relation to compliance with the general purpose of the Agency.

e) The study, proposal and coordination of the projects for multiannual programmes for action and the Agency's annual plan of objectives and the direction of the processes leading to its approval, the monitoring of the implementation of these multiannual programmes and annual plans, the proposal for the review of those programmes in collaboration with the other Departments and Services and the evaluation of the results achieved in relation to the fulfilment of the objectives general of the Agency.

f) The impetus and coordination of special plans for action with projection on several functional areas, including those related to the prevention and fight against fraud, as well as the evaluation of their results.

g) The coordination of the Agency's Central and Special Delegations and the relationship with them, in terms of the Agency's Directorate-General, as well as the design of general management policies and criteria of those delegations which do not relate to matters specifically reserved for the other departments or departments of the Agency.

h) The impetus, in the cases entrusted to it by the Agency's Directorate-General, of the coordination actions between the various functional areas of the Agency.

i) The impetus and coordination of the Agency's cooperation and cooperation relations with the tax administrations of the Autonomous Communities and the Cities with the Statute of Autonomy, as well as of the Diputaciones Forales.

j) The impetus and coordination of the Agency's collaborative and cooperative relations with Local Entities.

k) The impetus and coordination of the Agency's actions to ensure the use of co-official languages.

(l) The performance of the tasks related to the Agency's institutional policy or its image entrusted to it by the Agency's Directorate-General.

m) The development of the Agency's external communication policy and the coordination of studies, statistics and publications, as well as the direction and coordination of the programmes and publicity campaigns entrusted by the Directorate-General of the Agency.

n) The impetus and coordination of the Agency's strategic communication plans and the direction of the processes leading to their approval.

n) The general relationship of the Agency with foreign administrations or institutions and international bodies, as long as it is not entrusted to other Departments or Services, coordinating the participation of these necessary for the reason of the matter.

o) the general relationship of the Agency with public or private bodies and entities that involves obtaining, supplying or exchanging information with a tax transcendence, as long as it is not entrusted to other Departments or Services.

p) The Agency's overall relationship with the other national public bodies and institutions and associative, social, economic or professional entities, as long as it is not entrusted to other Departments or Services.

q) The promotion and coordination, in collaboration with the other Departments and Services in their respective fields of competence, of the measures related to the principle of equality between women and men.

r) The elaboration of normative proposals and collaboration in the elaboration of normative projects that refer to their field of competencies.

s) In its field of competence and functions, ensure the integrity, veracity and update of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

t) The organisation and management of the Register of Conventions entered into by the Agency with other bodies and entities.

u) The remaining functions in matters similar to the previous tasks entrusted to you by the Agency's Directorate-General.

2. The following competencies are the responsibility of the head of the Department of Organization, Planning and Institutional Relations:

(a) Agree, on the proposal of the Central Delegation of Great Contributors, when in accordance with the applicable regulations, the obligation of the duty to the Central Delegation as well as the end of the membership when the circumstances that motivated her are no longer present.

b) To agree, on a proposal from the Central Delegation of Great Contributors, ears to the Special Delegates concerned and the Directors of the Departments of the relevant functional areas, that the inspection actions and the the procedures for a declaration of liability initiated prior to the date of notification of the tax obligation of its membership to the Central Delegation shall be terminated by the relevant Dependence of that Central Delegation.

Article 4. Tax Management Department.

1. They correspond to the Department of Tax Management, in addition to those specifically attributed to its holder in the number 2 of this article, the following functions and competencies:

(a) The direction, planning and coordination of the Agency's actions in the implementation of tax management systems and procedures that are not attributed to other functional areas.

b) The proposal of the instruments for the planning of actions, results and objectives in the field of tax management that does not correspond to other functional areas, as well as the monitoring and control of their compliance and the the adoption of measures or instructions to ensure their implementation, in the framework of the Agency's overall planning.

c) The elaboration, proposal, monitoring and control of the program of returns in the field of procedures processed by the tax management units.

d) The development of reports and statistics on the actions of the tax management bodies and the forecast formulation.

e) The elaboration of draft provisions on the models and procedures for the presentation of the autoliquidations, declarations, communications or tax applications, as well as the elaboration of publications, manuals and Fulfillment guides to facilitate the application of taxes that do not correspond to other functional areas.

f) The establishment of general criteria relating to the management of non-resident taxation that does not correspond to other functional areas.

g) The processing of bill simplification and book-record simplification authorizations.

(h) The processing of the procedure for the admission of electronic signature systems based on electronic certificates of electronic certification service providers that are valid for the relationships telematics with the Agency.

i) In its field of competence and functions, ensure the integrity, veracity and updating of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

j) The direction, programming, coordination and control of the information and tax assistance services, as well as the management of the INFORMA program.

k) The direction, programming, coordination and control of information and assistance publicity campaigns for tax payers.

(l) The direction, programming and coordination of the training and maintenance of the census of tax obliged, the formation and maintenance of the Register of Intra-Community Operators and the Register of Exporters and Other Economic operators, and other actions related to census information that are not attributed to other functional areas.

m) The direction, programming and coordination of the control of the periodic obligations of tax obligations included in the census of employers, professionals and retainers as soon as it does not correspond to other functional areas.

n) Planning, programming and monitoring of tax inspection procedures and the execution of control tasks on taxpayers liable to apply objective taxation regimes.

n) The direction, programming, coordination and control of the implementation of the tax management procedures for the verification and, where appropriate, regularization of the compliance with the tax obligations that are the responsibility of the tax management area, including specifications for the development of the necessary IT applications.

o) The issuance of tax technical reports that do not correspond to other functional areas, with general criteria directed to the tax management bodies to ensure the homogeneous and coordinated treatment of the tax authorities, as well as the management of the programmes through which the consultations of those bodies are channelled.

p) The direction, planning and coordination of the exercise of the sanctioning authority linked to the actions and procedures of tax management, except the actions relating to the taxes or rights entrusted to others functional areas, as well as those linked to tax inspection measures relating to the application of the objective systems of taxation developed by the units to be determined in the relevant resolution of the Presidency of the European Union. Agency.

q) The elaboration of normative proposals and collaboration in the elaboration of normative projects that affect their functional scope.

r) The processing of the procedures for the declaration of lesivity of nullable acts and the procedures for revocation in relation to acts dictated by the Agency in the functional area of tax management.

s) The processing of the procedure to declare the exemption of the Income Tax of the Physical Persons from certain literary, artistic or scientific awards, as well as to declare the loss of the right to their application.

t) The management of files relating to exemptions or refunds of Value Added Tax to non-established, diplomatic and consular representations and international bodies, and the management of the Tax on Successions and Donations for non-residents.

(u) The management and control of the special value added tax regime applicable to services provided by electronic means.

v) The centralised issue of tax certificates in the field of their competence.

w) The address of the State Tax Administration Agency's Telephone Service Center.

x) Assistance to meetings which, in the context of the Agency's international relations, corresponds to it for the purpose of the matter.

and) Cover other functions and competencies that are attributed to you by law and regulation and other provisions that are applicable.

2. The following competencies are the responsibility of the holder of the Tax Management Department:

a) The granting of authorizations for billing and record books.

(b) The approval of vehicles with exclusive industrial, commercial, agricultural, clinical or scientific applications.

(c) The authorisation of the joint presentation in a statement of statements of statements of various taxable persons on the Value Added Tax.

(d) Authorisation for the preservation of invoices or replacement documents in electronic form in third countries outside the European Union or with which there is no legal instrument for mutual assistance, where the conservation is performed by a third party.

e) The initiation of the sanctioning procedure for the imposition of non-pecuniary sanctions arising from tax management actions and inspection actions in their field of competence.

f) When appropriate for the development of the tax control plan, agree on the extension of the powers of the tax management area bodies of a Special Delegation to the territorial scope of other delegations Specials, ears the Special Delegates affected.

g) Authorising the collaboration of officials of the integrated bodies in the Department in the development of actions of the Agency's other bodies.

h) The authorization of the Fiscal Identification Number to administrative organs.

i) The initiation and the resolution of the procedures for checking the tax domicile when the registered office and the one to which the transfer is promoted are located in the territorial scope of different delegations Special.

j) the processing of the procedures for the review of null and void acts and the initiation of proceedings for the declaration of lesivity of acts which cannot be annulled in relation to acts adopted by the Agency in the field of (a) a tax management function, as well as the proposal for the initiation of the procedure for the declaration of the lesivity of nullable and revocation acts, in relation to acts issued by bodies outside the Agency.

k) The agreement on the exemption of the Income Tax on the Physical Persons from certain literary, artistic or scientific awards, as well as the declaration of the loss of the right to their application.

l) The issuance of the precept report on the concurrency of the legal requirements required in the public utility declaration procedure of associations.

m) Transfer of the action to the Agency's Legal Service in cases of non-compliance with the obligation to provide the Department with the support, assistance, assistance and protection necessary for the Department. exercise of their functions, by the authorities, holders of the organs of the State, the Autonomous Communities and Local Entities and, in general, by those who exercise public functions.

n) Any other functions and powers assigned to it by the laws and regulations and other provisions that apply.

Article 5. Department of Financial and Tax Inspection.

1. They correspond to the Department of Financial and Tax Inspection, in addition to those specifically attributed to its holder in the number 2 of this article, the following functions and competencies:

(a) The direction, planning and coordination of the tax inspection, as well as the exercise of the sanctioning power related thereto, except for the actions relating to the taxes or duties entrusted to other areas functional.

b) the preparation or drawing up of draft conventions, international agreements or treaties or of Community rules and assistance to meetings which, in the framework of the Agency's international relations, will be corresponds by reason of the matter.

c) The elaboration of normative proposals and collaboration in the elaboration of normative projects that affect their functional scope.

(d) the processing of the procedures for the declaration of lesivity of nulliable acts and the procedures for revocation in respect of acts dictated by the Agency in the functional field of financial inspection and tax.

e) The issuance of tax technical reports that do not correspond to other functional areas, with general criteria directed to the inspection bodies to ensure the homogeneous and coordinated treatment of the required Tax as well as any other in such matters as requested by the Chief Inspectors.

f) The collection and dissemination of regulations, case law and administrative doctrine as well as the development of documents that are of interest to the performance of inspection functions

g) Assistance and support to the technical offices of their functional area in the exercise of their functions and the coordination of criteria applied by them.

h) The establishment of general criteria for financial and tax inspection bodies in the area of crime against public finances.

i) The direction, planning and coordination of the actions and procedures of tax management, the exercise of the sanctioning power related thereto, as well as the execution of the returns programs developed by the units to be determined in the relevant resolution of the Presidency of the Agency.

j) The study of the relevant information on money laundering, for the purpose of its transfer to the Commission for the Prevention of Money Laundering and Monetary Infringements.

k) The proposal and coordination of the appointments of judicial experts and staff in judicial assistance, as well as the coordination of other actions of collaboration with the judicial bodies in the area financial and tax inspection functional.

l) The proposal for action planning instruments, results and objectives for inspection that does not correspond to other functional areas, as well as monitoring and monitoring of their compliance and the adoption of measures or instructions to ensure their implementation, in the framework of the overall planning of the Agency.

m) The coordination and establishment of guidelines for the selection of contributors and actions to be developed in the programme groups, support and collaboration in the selection of contributors to the bodies with Inspection powers in the functional area of financial and tax inspection and the carrying out of centralised selection tasks.

n) The elaboration of proposals, the monitoring and, where appropriate, the execution of the IT applications of the functional area of financial and tax inspection, in collaboration with the Department of Tax Informatics.

n) In its field of competence and functions, ensure the integrity, veracity and updating of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

o) The direction, momentum and coordination of specific inspection plans in their functional scope.

p) The coordination of inspection activities involving competent bodies in the field of financial and tax inspection of several Special Delegations or of one of them and of the Central Delegation of Great Contributors.

q) The handling and control of complaints filed with the Department of Financial and Tax Inspection in matters of their competence.

r) The programming, impulse and coordination of the inspection activities, both concerning persons or entities that are taxed in the tax consolidation regime in the Corporate Tax or in the regime of the group of entities in Value added tax, or form part of economic groups, temporary unions of undertakings or economic interest groups, as in the field of international taxation and non-residents.

s) The coordination and processing of prior agreements for valuation and temporary imputation of revenues and expenses of the holder of the Department.

the analysis of tax fraud, the development of studies and proposals to combat and detect it early, and the elaboration and systematization of methods, protocols and techniques of work to be used in the actions Inspectors.

u) The development of projects and research programs, the coordination of the actions of specialized units in research and the carrying out of research activities.

v) Direct implementation of information gathering, coordination of specialized units in the collection of information and functions of international mutual assistance, as well as initiation, instruction and the resolution of the sanctioning procedures resulting from such actions.

w) The direct realization of computer audit functions derived from inspection or judicial assistance actions and the coordination of the specialized units in this field, as well as the issuance of reports on electronic invoicing.

x) The coordination of the actions that make up the inspection procedure, as well as the direct realization of these actions in the terms foreseen in the corresponding provisions and the initiation, instruction and Resolution of the sanctioning procedures resulting from these actions.

and) Cover other functions and competencies that are attributed to you by law and regulation and other provisions that are applicable.

2. The following competencies are the responsibility of the holder of the Financial and Tax Inspection Department:

(a) The processing of the procedures for the review of null and void acts and the initiation of proceedings for the declaration of lesivity of acts which cannot be annulled in relation to the acts adopted by the Agency in the field financial and tax inspection, as well as the proposal for the initiation of the procedure for the declaration of lesivity of nulliable and revocation acts in relation to acts issued by bodies outside the Agency.

(b) The initiation of the sanctioning procedure for the imposition of non-pecuniary sanctions arising from inspection and tax management actions in their field of competence.

c) Agreed to the complaint by the alleged commission of crimes against the Public Finance in the field of functions and powers of the Department, under the regulatory regime of legal assistance to the Agency.

(d) Agree to the formulation of a complaint for the possible commission of crimes against the Public Finance in the course of proceedings or actions of the Department, as provided by the Directorate General of the Agency.

e) When appropriate for the development of the tax control plan, agree on the extension of the powers of the bodies of the financial and tax inspection area of a Special Delegation to the territorial scope of other Special Delegations, ears the Special Delegates affected.

f) Transfer of the action to the Agency's Legal Service in cases of non-compliance with the obligation to provide to the staff inspector integrated in the Department the support, assistance, assistance and protection that is necessary for the performance of their duties, by the authorities, holders of the organs of the State, the Autonomous Communities and Local Entities and, in general, by those exercising public functions.

g) The initiation and the resolution of the procedures for checking the tax domicile when the registered office and the one to which the transfer is promoted are located in the territorial scope of different delegations Special and shall be tax obliged to the units carrying out the functions of the organs of the financial and tax inspection area of the Special Delegations.

h) The designation of the third-party expert in contradictory expert appraisals promoted against the value-checking actions developed by the integrated organs in the Department.

i) The agreement of the obligation of tax to the National Fraud Investigation Office for the development of the own actions of the inspection procedure.

(j) Authorise the collaboration of the staff inspector of the integrated bodies in the Department in the development of actions of the Agency's other bodies.

k) Authorise the conduct of verification and investigation actions by the Chief Inspectors, by establishing the Chief Inspectors who in such cases have to issue the relevant administrative acts.

(l) Agree, on the proposal of the Special Delegates concerned, to the constitution in the Special Delegations of the units referred to in point (a) of the sixth paragraph of the additional twenty-eighth provision of Law 50/1998, December 30, of Fiscal, Administrative and Social Order Measures.

(m) The resolution of applications for authorisation of electronic invoicing systems which do not have a specific place in any of the letters a and b of Article 18.1 of the Regulation governing the obligations of invoicing, approved by Royal Decree 1496/2003 of 28 November.

n) Any other functions and powers assigned to it by the laws and regulations and other provisions that are applicable.

Article 6. Collection Department.

1. They correspond to the Department of Collection, in addition to those specifically attributed to its holder in the number 2 of this article, the following functions and competencies:

(a) The management, planning and coordination of the collection management attributed by the legal system to the Agency that does not correspond to other functional areas, as well as the one assumed by virtue of agreement or concert with others Public Administrations.

b) The design of systems and methods for collecting management in their field of competence.

(c) The performance of the actions necessary for the management of the management agency to collect debts from the Public Administrations when it is established by law or by agreement, and the study and proposal of the agreements on the provision of collection services to other public administrations.

(d) The direction, planning and coordination of the Agency's functions in the field of tax collection restricted accounts, as well as the authorisation, supervision, control and revenue regime of collaborating entities and of which, where appropriate, they provide the Caja Service, with the following tasks and powers in relation to the collaborating entities in the management of the collection:

1. The reception, study and processing of applications for authorization to act as partners presented by credit institutions.

2. The elaboration of specific action plans to carry out the control and monitoring of the collaborating entities, as well as the monitoring of their compliance.

3. The control and monitoring of information relating to the management of revenues that they are required to provide in accordance with applicable regulations and income operations at the Banco de España.

4. The support and collaboration with other bodies of the Agency in the field of credit institutions providing the Cash Service in Delegations and Administrations.

5. The proposal for the opening of a file to agree the suspension or revocation of the authorization to act as a contributor in the collection management of the Agency.

6. The initiation of sanctioning procedures and the imposition of tax penalties in the case of breaches of account embargo orders when the deposit entity has the status of a contributor.

7. The practice of checks on such entities in their performance as collaborators, individually or within a specific plan of actions.

8. 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.

9. The requirement for entities to contribute to the income of the amounts collected and not entered into the Treasury within the time limits provided for.

10. º The liquidation of the interest on late payment that the collaborating entities could have incurred in their performance as such and their notification for entry into the Treasury.

e) The study, design, planning and programming of the actions and procedures of collection, and the study and the proposal of organizational measures or rationalization of the actions in the management of such nature that does not correspond to other functional areas.

f) The proposal of the instruments for the planning of actions, results and objectives in the field of collection that does not correspond to other functional areas, as well as the monitoring and control of their compliance and the adoption of measures or instructions to ensure their implementation, in the framework of the overall planning of the Agency.

g) The establishment of mechanisms for the promotion and coordination of management actions to collect debts corresponding to persons or entities undergoing insolvency proceedings.

(h) The planning and organisation of prevention and the fight against fraud against the public finances in the field of collection and the establishment of general criteria to be followed by the collection bodies.

i) The elaboration of normative proposals and collaboration in the elaboration of normative projects that affect their functional scope.

(j) The direct implementation of the collection of actions and the handling and resolution of administrative files that are assigned to it, as well as the actions arising from the Agency's Control Plan.

(k) The processing of the procedures for the declaration of lesivity of nulliable acts and the procedures for revocation in relation to acts dictated by the Agency in the field of collection.

(l) The resolution of the deduction files on the amounts that the General Administration of the State is required to transfer to the territorial entities, autonomous agencies, Social Security and other entities governed by public law.

m) The functions that the regulations attribute to the Department of Collection in relation to the State Public Sector.

n) In its field of competence and functions, ensure the integrity, veracity and updating of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

n)) The elaboration of proposals, the monitoring and, where appropriate, the execution of the IT applications of the functional area of collection, in collaboration with the Department of Tax Informatics.

o) The direction, planning and coordination of the exercise of the sanctioning authority related to the management of the collection.

p) The emission of reports in the field of collection that does not correspond to other functional areas, with general criteria aimed at the collection bodies to ensure the homogeneous and coordinated treatment of the obliged, thus as any other in such matters as requested by the Heads of Regional Dependencies.

q) The collection and dissemination of regulations, case law and administrative doctrine as well as the elaboration of documents that are of interest to the performance of the collection function.

r) The direction, planning and coordination of management actions collected and other directed at the collection of tax debts with respect to the required actions to be coordinated between the liquidators and the the collection.

s) Any other functions and powers assigned to it by the laws and regulations and other provisions that apply.

2. The following competencies are the responsibility of the Head of the Collection Department:

(a) In the case of a process in which the amount of the debts owed to the Agency for which the Agency is responsible exceeds EUR 1,500,000:

1. Subscribe to the agreements establishing special conditions of payment for competitions regulated by Law 22/2003, 9 July, Insolvency, as well as the previous court of insolvency.

2. To authorize the subscription of the agreements relating to contests that are governed by both Law 22/2003, July 9, and the previous court of insolvency.

3. º Authorizar, in relation to the contests governed by Law 22/2003, of July 9, Bankruptcy, the presentation of the proposals of the convention provided for in its article 113.

4. º Authorizar, in contests governed by Law 22/2003, of July 9, Bankruptcy, the accession to the proposals of convention provided for in Article 103, to the advance proposals of the convention regulated in its article 108, and, the privileged credit, to agreements already accepted by the creditors or approved by the Judge in the terms provided for in Article 134.2 of that Law.

5. º Authorizar, in relation to the contests governed by Law 22/2003, of July 9, Bankruptcy, the favorable vote in the meetings of creditors of the proposals of the convention.

6. º Authorizar, in relation to the contests governed by Law 22/2003, of July 9, Bankruptcy, abstention on the boards of creditors with respect to the credits of public nature qualified as ordinary

(b) the powers listed in (a) above in relation to other processes where the importance, significance or dispersion of the goods or facilities of the person concerned is advised, with notification of the agreement to the court of law and the insolvency administration.

(c) In the case of the disposal of foreclosed goods:

1. To determine the amount relative to the type of auction from which the successful tenderer can obtain authorization to make the payment of the auction price on the same day as the granting of the public deed of sale.

2. Authorize the conduct of auctions outside the territorial scope of the Special Delegation to which the body belongs to agree the disposal, designating the place where it is to be held which will appear in the agreement of Disposal of the competent collection body.

3. Enable the means through which the tenderers may constitute the compulsory deposits to participate in the disposal procedures.

4. Acording to the holding of auctions of grouped goods at national level, designating the place in which the auction is to be held and, where appropriate, other venues that allow to participate simultaneously in the auction, which will be included in the disposal arrangements which the competent collection bodies dictate.

5. Authorize the accumulation of assets to be carried out by the Agency with other activities to be carried out by other entities or agencies of the State.

6. To authorize the material execution of the auctions to be carried out through specialized companies or professionals.

(d) In the case of the exercise of criminal proceedings, agree on the complaint against those who have carried out proceedings to prevent or hinder the recovery of the debts by the award procedure, as well as the In the case of criminal proceedings already initiated, in the regulatory framework of the legal aid scheme for the Agency.

e) In terceria claims:

1. The resolution on the administrative path of the claims of third party, with the exception of the following assumptions:

Domain Terceria on the basis of a lease, in relation to the assets that have been transferred by such contract.

Domain Terceria based on a contract of sale in instalments, in relation to the goods that are the subject of such sale.

Domain terms on goods or rights in which the title in which the third party's right is based consists of a public document, except in those cases where the evidence indicates that the third party is entitled to existence of possible fraudulent transmissions.

Domain terms on goods or rights in which the title on which the third party is based consists of a private document which has acquired the right to be acquired in accordance with the provisions of Article 1.227 of the Code Before the embargo, or, outside of that case, a private document accompanying documents of a fiscal nature relating to its ownership on the same date as the previous one, with the same exception provided for in the paragraph previous on the existence of possible fraudulent transmissions. For such purposes, the power acquired at the time of being formulated shall not be taken into account for the own claim to which the private document serves as a basis.

Domain Terceria on account balances or deposits on credit institutions opened in the name of multiple holders, when you bring your cause of such multiple entitlement.

Best-Right Terceria that aims to recognize the preference of credits of a salary nature.

2. º The resolution on administrative basis in any case of the claims in which they consider, simultaneously and subsidiary, terceria of dominion and better law on the same goods or rights.

(f) The modification of the time limit for the voluntary payment of the collective and periodic notification debts of which the Agency is responsible for collecting the collection.

(g) agree to the obligation, by means of an express agreement and in a reasoned manner, to special delegations other than those corresponding to the criteria to be laid down in the standard of development of the structure the basic organisation of the Agency's territorial organisation, where one of the following conditions is met:

1. The productive factors, real estate, economic holdings or the greatest value of the immobilized in the territory of a Special Delegation other than that which is assigned the obligation.

2. "Exist" an economic, personal or other relationship between tax authorities assigned to different Special Delegations, or, in respect of a tax obligation, coordinated actions between the bodies liquidators and collections for different Special Delegations.

3. The obligor is incourseto an insolvency proceedings in a judicial body located outside the territorial demarcation of the Special Delegation that would be competent.

4. The disposal of goods and the rights of an obligor has been initiated in a special delegation other than that which would be competent.

5. The change of attachment is convenient for greater efficiency and efficiency in the collection management actions to be developed on the tax obligation.

(h) Authorise the collaboration of officials of the integrated bodies in the Department in the development of actions of the Agency's other bodies.

i) the processing of the procedures for the review of null and void acts and the initiation of proceedings for the declaration of lesivity of acts which cannot be annulled in relation to the acts adopted by the Agency in the field (a) the procedure for initiating the procedure for the declaration of the lesivity of acts of cancellation and revocation in relation to acts issued by bodies outside the Agency.

j) Order control and follow-up actions on the operation of the collaborating entities, individually or through the approval of specific plans.

k) Require the collaborating entities to extract the restricted accounts.

(l) The initiation of the sanctioning procedure for the imposition of non-pecuniary sanctions derived from management actions collected.

m) Transfer of the action to the Agency's Legal Service in cases of non-compliance with the obligation to provide the Department with the support, assistance, assistance and protection necessary for the Department. exercise of their functions, by the authorities, holders of the organs of the State, the Autonomous Communities and Local Entities and, in general, by those who exercise public functions.

n) Any other functions and powers assigned to it by the laws and regulations and other provisions that are applicable.

Article 7. Department of Customs and Excise.

1. They correspond to the Department of Customs and Excise, in addition to those specifically attributed to its holder in the number 2 of this article, the following functions and competencies:

(a) The management, planning and coordination of the management of taxes and charges on foreign traffic and the traditional own resources of the European Union budget, of refunds to the export as well as other measures attributed to the customs authorities by Community or national legislation affecting the external trade in goods for the authorisation of their entry into and exit from the Community customs territory.

(b) The management, planning and coordination of management relating to customs and tax systems which are the responsibility of the Agency.

(c) The direction, planning and coordination of the control of the traffic of goods between the national territories under different customs and tax regimes.

d) The management, planning and coordination of the management and, where appropriate, the intervention of the Excise and the Tax on Retail Sales of Certain Hydrocarbons, with the exception of the management of the Tax Special on Determinated Means of Transportation.

e) The direction, planning and coordination of the exercise of the functions that correspond to the Agency in relation to the State Tax and Customs Safeguard.

(f) The direction, planning and coordination of the inspection of taxes and charges on foreign traffic and the traditional own resources of the European Union Budget, of taxes Special provisions of the Tax on Retail Sales of Certain Hydrocarbons, as well as the control of export refunds.

g) The direct realization of inspection and export control actions.

(h) The direction, control, coordination, impulse and, where appropriate, execution of investigations and operations of the area of Customs and Excise when they transcend the scope of the respective Special Delegation or the territory national or need to coordinate with central units of other national bodies or with international bodies or foreign agencies.

i) The definition, direction and planning of risk analysis instruments in the field of foreign trade, security in the logistics and excise chain, as well as their implementation, monitoring and exploitation.

(j) The management, planning and coordination of the security measures in the logistics chain which correspond to the customs administration, in accordance with the Community provisions, in the entry and exit of goods from the the Spanish territory, as well as the granting of the status of authorised economic operator.

k) The direction, planning and coordination of the exercise of the sanctioning authority linked to the actions and procedures of the area of Customs and Excise.

l) The elaboration of normative proposals and collaboration in the elaboration of normative projects and programs of actions whose content affects the area of Customs and Excise, as well as the issuance of reports in Tax technical material that does not correspond to other functional areas, with general criteria directed to the customs and excise area organs to ensure the homogeneous and coordinated treatment of tax obligations.

(m) the processing of the procedures for the declaration of lesivity of nulliable acts and the procedures for revocation in respect of acts issued by the Agency in the field of customs and excise duties, as well as the coordination of the resolution of resources in this field and the development of guidelines on smuggling.

n) The elaboration of foreign trade statistics in collaboration with the Department of Tax Informatics.

n) The proposal of the instruments for the planning of actions, results and objectives in the field of Customs and Excise, as well as the monitoring and control of their compliance and the adoption of measures or instructions that ensure that they are implemented in the framework of the Agency's overall planning.

o) The elaboration of the proposal for a Financial Control Plan in the field of Customs and Excise.

p) The planning, management, control and coordination of cooperation actions arising from Council Regulation (EC) No 2073/2004 of 16 November on administrative cooperation in the field of taxation Special.

(q) The exercise of actions resulting from compliance with Community legislation relating to mutual administrative assistance or agreements in the field entered into by Spain or the European Union.

(r) the preparation or preparation of draft conventions, agreements or international treaties or Community rules on customs or excise duties, as well as the coordination of relations and activities established in European Union programmes in the field of customs and excise duties and assistance to meetings which, within the framework of the Agency's international relations, correspond to the Agency's relevant matters.

s) The coordination of cooperation with other customs administrations and the collaboration of the Department with other organs of the Spanish Administration in international customs and excise matters.

t) In technological chemistry:

1. The direction and technical coordination of the actions of the Customs and Excise Laboratories and the Chemical and Technological Areas.

2. The completion of the physical-chemical analysis related to the actions of customs and excise control and the elaboration of the corresponding opinions.

3. The realization of chemical-technological studies concerning goods and production processes subject to the regulations of Foreign Trade, Common Agricultural Policy or Excise as well as dangerous chemicals, drug precursors and other products subject to specific customs regulations.

4. The carrying out of advisory and analytical control tasks resulting from agreements with other national or international entities.

u) The elaboration of proposals, the monitoring and, where appropriate, the execution of the IT applications of the area of Customs and Excise, in collaboration with the Department of Tax Informatics.

v) In its field of competence and functions, ensure the integrity, veracity and updating of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

w) The coordination of the tasks of assisting the contributors and the analysis of the suggestions made in the field of the Department's competences.

x) In the field of Customs Surveillance:

1. The direction of the tasks for the discovery, persecution and repression throughout the national territory, jurisdictional waters and Spanish airspace of the crimes and violations of contraband.

2. The analysis of the needs of the endowment and the allocation of the air fleet and of the special technical means necessary for the fulfillment of the operating activities corresponding to customs and taxes Special.

3. The planning and coordination of the tasks assigned to the Agency in the field of smuggling, precursors and money laundering, as well as mutual assistance and cooperation with the other Member States of the Union European and third countries in this field.

4. The planning and coordination of the functions attributed to the Customs Surveillance in article 56.trece.2 of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures.

5. The coordination of all operations and communications units, as well as the direction of units of this type attached to the Department.

6. The direction and coordination of the centralized management of the communications interception system, as well as the operational coordination in the field of smuggling and security of the logistics chain and the missions of the corresponding central units.

7. The direction and coordination of intelligence activities aimed at the discovery of contraband and operations that may affect the security of the logistics chain.

8. The management, planning and control of the maintenance of naval, air, radio communications, electronic and mechanical means, as well as the analysis and control of the level of operation of the air fleet and the media special technicians employed by the operating units in the repression of customs fraud and smuggling.

and) Cover other functions and competencies that are attributed to you by law and regulation and other provisions that are applicable.

2. The following competencies are the responsibility of the head of the Customs and Excise Department:

(a) The processing of the procedures for the review of null and void acts and the initiation of proceedings for the declaration of lesivity of acts which are void in relation to acts dictated by the Agency in the field of customs and excise duties, as well as the proposal to initiate the procedure for the declaration of lesivity of nulliable and revocation acts in relation to acts issued by bodies outside the Agency.

(b) The initiation of the sanctioning procedure for the imposition of non-pecuniary sanctions arising from customs and excise duties.

(c) Agreed to the complaint by the alleged commission of crimes against the Public Finance or contraband in the field of functions and powers of the Department, under the framework of the legal aid regime Tax Office.

(d) Agree to the formulation of a complaint for the possible commission of crimes against the Public Finance in the course of proceedings or actions of the Department, as provided by the Directorate General of the Agency.

e) Authorizing the collaboration of the officials of the integrated organs in the Department in the development of actions of other agencies of the Agency.

(f) Authorising the conduct of audit and investigation actions by the Heads of Regional Dependencies or their deputies, by establishing the Chief Inspectors who in such cases have to issue the relevant acts administrative.

g) When appropriate for the development of the tax control plan, agree on the extension of the powers of the customs and excise bodies of a Special Delegation to the territorial scope of other Special Delegations, ears the Special Delegates affected.

(h) Approve the proposal of the financial control plan for export refunds on agricultural products.

i) Transfer of the action to the Legal Service of the Agency in cases of non-compliance with the obligation to provide to the personnel integrated in the Department the support, assistance, assistance and protection that is necessary for the exercise of their functions, by the authorities, holders of the organs of the State, the Autonomous Communities and Local Entities and, in general, by those who exercise public functions.

j) Exercise all powers attributed to the Management Center in the regulations of Excise Taxes and the Tax on Retail Sales of Certain Hydrocarbons.

k) Any other functions and powers assigned to it by the laws and regulations and other provisions that apply.

Article 8. Department of Tax Informatics.

1. They correspond to the Department of Tax Informatics, in addition to those specifically attributed to its holder in the number 2 of this article, the following functions and competencies:

(a) The direction, planning and coordination of the actions of the IT units of the Central Delegation of Great Contributors and of the Agency's Special Delegations.

(b) The analysis of the requirements for the allocation of the information material resources of the Agency's units, coordinating and advising the central and territorial bodies, in the terms established by the Directorate-General of the Agency.

c) The development, implementation and maintenance of the IT systems necessary for the internal management of the Agency, as well as of the aid programmes and their electronic headquarters, in agreement with the Departments and other bodies responsible.

d) Analysis of the needs and implementation, management, control and maintenance of the IT and communications resources that constitute the infrastructure on which the IT services are supported Agency.

(e) the updated definition, implementation, control and maintenance of the action plans to ensure the recovery of the IT services within the time limits laid down in the event of a total or partial failure of the technology infrastructure they use.

f) The implementation of the operational security procedures of the information systems, establishing the physical and logical security measures and the criteria for access to networks from laptops or other mobile devices.

g) The maintenance of the database of tax payers and tax obligations as well as the collection and processing of data with significant fiscal importance from the fulfilment of the obligations of collaboration with the Tax administration of the public and private sectors.

h) The development, implementation and maintenance of the information systems necessary for the proper performance of their functions by the Agency's bodies, as well as the collaboration, for these purposes, with the Local Entities, the Autonomous Communities, the European Union and other bodies and entities.

i) The development, implementation and maintenance of information systems in the field of Customs and Excise, as well as collaboration, for these purposes, with the European Union and the public and private sector.

j) The development, implementation and maintenance of tax and tax control and tax audit tools, as well as the design of information analysis systems, systems management of knowledge and development of technological innovation projects, according to the Departments and other responsible bodies.

(k) The adaptation of the tax databases for the processing and statistical exploitation of information; the compilation of tax source statistics of the main taxes and the development of their tools dissemination; the carrying out of statistical studies requiring massive data processing; and the development and implementation of the statistical microsimulation models for the assessment of the cost-collection of regulatory modifications.

l) The analysis and application of technological evolution in the developed software, according to the possibilities offered by the new technologies.

m) The distribution and certification of data and keys used by staff at the service of the Agency for identification and electronic authentication.

n) The programming, maintenance, supervision and quality control of the Agency's automated actions, unless it is expressly attributed to other bodies of the Agency.

n) The certification of the existence and content of the actions of citizens in which different forms of identification and authentication of the advanced electronic signature have been used.

or) The updated maintenance of the registration of Agency officials enabled for the identification and authentication of citizens for the conduct of operations by electronic means, in collaboration with the other bodies of the Agency.

p) The organization and custody of electronic electronic document files that are part of administrative files.

q) In its field of competence and functions, ensure the integrity, veracity and updating of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

(r) The remaining ones that correspond to the Agency in the matters set out in the preceding letters that are not expressly attributed to the decision-making bodies or other Departments or Services of the Agency.

2. The following competencies are the responsibility of the holder of the Tax Information Department:

a) The resolution of invoice scanning software approval requests.

b) The certification regarding the final settlement of the Income Tax of the Physical Persons to the Autonomous Communities and Local Entities.

(c) The impetus and definition of the technical characteristics related to the Electronic Administration as well as the definition of the technical characteristics and the implementation of electronic records in the field of the Agency.

(d) The custody and administration of certificates of secure devices or equivalent means for the identification of the Agency's electronic sites, as well as the keys and devices for the production of seals electronic at the Agency, ensuring the advertising and accessibility provided for in the Law.

e) The custody and administration of the keys and devices for the signature of the electronic index for electronic files processed in the Agency.

(f) Authorising the collaboration of officials of the Department in the development of actions of the Agency's other bodies.

g) Any other functions and powers assigned to you by the statutory and regulatory regulations and other provisions that are applicable.

Article 9. Department of Human Resources.

Correspond to the Department of Human Resources with the following functions and competencies:

(a) The proposal and implementation of the Agency's policy on human resources, including the design and implementation of performance assessment systems, the administrative career of public employees and their working conditions.

b) The conduct of studies and proposals on the selection of personnel and the direction of the execution of the selective processes.

c) The elaboration of normative projects, the handling of complaints, resources and procedures for the review of trade in personnel, coordination and in its case the fulfillment of the judicial requirements in human resources, as well as the enforcement of judgments in this field.

d) Coordination, supervision and, where appropriate, processing of disciplinary liability requirements.

e) The development of training plans and their implementation, as well as the proposal for agreements and agreements with other entities in the field of training.

(f) The proposal for action in the field of social action and the direction of its implementation.

g) The proposal and implementation of equality measures between women and men in the field of the Agency's staff.

h) The design, drive and implementation of the management of the Agency's staff in their different administrative situations.

i) The carrying out of studies and proposals and the processing and execution of the different systems for the provision of jobs.

(j) The management and implementation of remuneration systems, social contributions and compensation for service reasons

(k) The design and operation of the file systems of personnel files and procedures and of the administrative records of the Agency's employees.

l) The implementation of studies and proposals in the field of human resource programming and the supply of public employment.

m) The management of the Agency's employment relationship and any other instruments for the management of staff, as well as the drafting of proposals for amendment.

n) The elaboration of criteria and the monitoring of actions in the field of incentives.

n) Labor relations and the study and negotiation of labor agreements and other agreements with the representation of personnel.

o) The communication and actions of the Agency to the labour authorities as well as the relations with the trade union organisations and the professional associations of the staff.

p) The coordination and impetus of the prevention of occupational risks and occupational health.

(q) The management, planning and coordination of human resources in the management of the units responsible for the management of media, in the case of decentralised processes, as well as the elaboration of instructions on the human resource management procedures to be performed on those units.

r) In its field of competence and functions, ensure the integrity, veracity and updating of the information and services to which it can be accessed through the Agency's electronic headquarters, as well as define the specifications corresponding to the automated performance of the Agency.

s) The remaining ones that correspond to the Agency in the field of human resources that are not expressly attributed to the decision-making bodies or other Departments or Services of the Agency.

Article 10. Address by the holder of the Agency's Directorate-General.

In the cases of vacancy, absence or illness of the head of the General Directorate of the Agency, his duties will be temporarily performed by the head of the Department of Organization, Planning and Institutional Relations. and, in the absence thereof, by the holders of the other departments in the order in which they are referred to in Article 1.

Additional disposition first. Removal of organs.

The Department of Human Resources and Economic Administration, whose human resources functions are assumed by the Department of Human Resources, will be deleted, and all references to the Department of Human Resources and Economic Administration to carry out the rules governing the matter.

Additional provision second. No increase in public expenditure.

The application of the provisions of this Order will not imply increased spending on the budget of the State Tax Administration Agency.

Single transient arrangement. Transitional arrangements for the staff concerned.

Officials and other staff who are affected by the organic changes laid down in this Order shall receive all their remuneration from the appropriations in the budget of the State Agency for the Tax administration, in accordance with the provisions laid down for the job which they are carrying out in accordance with the relations of posts approved to the date of the entry into force of the Order and as long as they do not apply to their change or the readout of the posts concerned.

Single repeal provision. Regulatory repeal.

The Order of the Minister of the Presidency of 11 July 1997 is hereby repealed and the central services of the State Tax Administration Agency are reorganized.

Single end disposition. Entry into force.

This Order shall enter into force on 1 January 2008.

Madrid, 10 December 2007. -First Vice-President of the Government and Minister of the Presidency, Maria Teresa Fernández de la Vega Sanz.