Article 103 of Law 31/1990 of 27 December 1991 of the General Budget of the State for 1991, as amended by the additional provision 17. of Law 18/1991 of 6 June of the Income Tax of the Physical Persons, The State Agency for Tax Administration, which, in accordance with the Order of the Minister for Economic Affairs and Finance of 25 September 1991, was effectively constituted on 1 January 1992, after the corresponding Organisational and budgetary adaptations.

Subsequent provisions have developed partial aspects of their structure and organization, although they have not had a specific and comprehensive regulation, which was referred to by interim reference of section Once.5 of the Article 103 of that Law, to rules prior to the creation of the Tax Office, which are Royal Decree 489/1979 of 20 February, of reorganization of the Territorial Administration of Public Finance, and the Order of 12 August 1985 (a) the development of the functions and units integrated into the Economic and Finance Delegations.

The time since then, marked by the modernization of procedures and structures, taking into account the exposed temporal gap, advises the approval of a norm that recast, systematize and integrate the rules governing the structure and territorial organisation of the tax office as a whole. It is also necessary to define in detail and fully update the competencies and functions of the Special Delegates, Delegates and Administrators of the Tax Agency, in accordance with the importance of its content and its integrative role, fundamental in the area of the territorial organisation of the tax office, in addition to the process of regionalisation of competences and functions being undertaken.

Likewise, the tax agency's strategic performance requires greater flexibility in the allocation of its resources as a way to increase efficiency in its operation. One of the measures needed in this line of action is the improvement of certain tasks and functions of a provincial nature, which has already occurred in some areas of the Tax Office. All these aspects, together with the possibilities offered by the use of new technologies and the evolution that the census of taxpayers has experienced, make it necessary to adapt the territorial structure of the Tax Agency.

In this context the reform designed by this Resolution is framed, which establishes the general framework of the organization and attribution of competencies and functions of the territorial administration of the Tax Agency, supplemented by the Restructuring Resolutions, in the field of competencies of the different Departments.

By virtue of the foregoing and in use of the habilitation conferred by the 15th paragraph of the Order of 2 June 1994, given in the development of Article 103 (5) of the Law of 27 December 1990, Article 103 (5), of the State Budget for 1991, which enables the President of the State Administration of Taxation Administration to issue regulations governing the structure and allocation of powers to the institutions of the Member States. Special Delegations and Delegations of the Tax Office, as well as to structure, attribute powers, creating, recasting or deleting such delegations, I have:

First. Territorial bodies of the State Tax Administration Agency.

They are territorial bodies of the State Tax Administration Agency:

(a) The Special Delegations of the Tax Office.

b) The Delegations of the Tax Office.

(c) The Administrations of the Tax Office.

d) Customs Administrations.

The Delegations, Administrations of the Tax Agency and Customs Administrations are organs of the Special Delegations, of which they will depend organically and functionally in the terms established in the present Resolution.

Second. Competence of the territorial bodies of the State Tax Administration Agency.

The powers of the State Tax Administration Agency shall be construed as being attributed to the relevant territorial bodies, which may exercise them throughout the territory of the Special Delegation in which they are located. integrated, with the exception of the express allocation to the central bodies of the tax office or to another body to be determined.

I. Special Delegations of the Tax Office

Third. Territorial scope of the Special Delegations of the Tax Office.

1. The Special Delegations of the Tax Office shall extend their powers to the territory of each of the Autonomous Communities. They may exceptionally extend them to other territories where the rules provide for.

2. Annex 1 lists the Special Delegations of the Tax Office, indicating their headquarters, as well as the delegations that make up each of them. The Special Delegation of Andalusia, Ceuta and Melilla extends its powers to the territory of the Autonomous Community of Andalusia and to the Autonomous Community of Ceuta and Melilla.

Fourth. Structure and functions of the Special Delegations of the Tax Office.

1. The chief executive of the Special Delegations is the Special Delegate who, depending directly on the Director General of the Tax Office, will develop the powers and functions assigned to him by the Fifth paragraph of the present Resolution, in accordance with the guidelines and criteria for action established by the Directorate-General of the Tax Office and by the Departments in the field of their competences.

2. Also, where the circumstances of the Special Delegation make it advisable, they may exist, depending on the Special Delegate, the Executive Delegate, the Planning and Control Delegate or both, each of whom shall exercise the functions and powers listed in paragraph 6 of this Resolution.

Similarly, there may be, depending on the Special Delegate, the Coordinating Delegate, who will assist the Special Delegate and, where appropriate, the Executive and Planning and Control Delegates in the functions that the former entrusts.

These bodies will be created, on a proposal from the Director General of the Tax Office, through the Resolution of the Presidency of the Tax Office.

3. The Special Delegations of the Tax Agency shall be composed of the following Regional Dependencies:

a) Regional Inspection Dependency.

b) Regional Tax Management Dependency.

c) Regional Dependence on Customs and Excise.

d) Regional Collection Dependency.

e) Regional Dependency on Institutional Relations.

f) Regional Dependency on Tax Informatics.

g) Regional Dependency on Human Resources and Economic Management.

The Regional Offices of Institutional Relations, whose existence provides for Law 21/2001, of December 27, of fiscal and administrative measures of the new system of financing of the Autonomous Communities of Regime Common and Cities with Autonomy Statute, will be created in the Special Delegations in which circumstances so advise.

The Special Delegate and, if any, the Executive, Planning and Control Delegates, and Coordinator may be assisted by the following services: Administrative Secretariat, Planning and Control Service, Studies and External Relations Service, with the functions entrusted to them by the Special Delegate.

In the Special Delegations, the General Administrative Support Area will also be integrated.

4. Except in the Special Delegations of Navarre and the Basque Country, within the structure of the Special Delegation there will also be the Territorial Council of Directorate for Tax Management, an organ for the participation of the Autonomous Community in the State Agency for Tax Administration, with the composition and functions set out in Article 65 of Law 21/2001 of 27 December 2001 regulating the tax and administrative measures of the new system of financing Autonomous Communities of common rules and cities with autonomy status.

5. The powers, functions, organisation and structure of the Regional Dependencies shall be those laid down in the regulatory rules of the organisation and functions in the field of competence of each Department of the Agency. Tax.

6. The Legal Service of the Tax Office, through the appropriate Regional Legal Service, shall provide legal assistance in the field of the Special Delegation, as set out in the Resolution of 11 May 1999. Presidency of the Tax Office, restructuring of the Legal Service.

7. In the Special Delegations of the Agency whose territorial scope coincides with that of the single-provincial Autonomous Communities in which there is no Delegation of the Agency, there shall be a Communication Office with the Courts and Courts of Justice, in the terms set out in the Resolution of 23 June 1998, of the Presidency of the State Agency for Tax Administration, establishing the Offices of Communication with the Courts and Courts of Justice in the field of Delegations of the Tax Agency and its operation is regulated.

In the remaining Special Delegations, the Office of Communication with Courts and Courts will be integrated into the Delegations of the Tax Office, in the terms set out in Section Eighth. 4 of this Resolution.

Fifth. Powers and duties of the Special Delegates of the Tax Office.

1. Special Delegates shall be responsible for the development of the following competencies and functions:

(a) Represent the Tax Agency permanently in the territory of its jurisdiction, except in cases where it is attributed to other bodies.

b) Chair, where it exists, the Territorial Board of Directors for Tax Management.

c) To direct, coordinate and control all the Regional Dependencies and Services existing in the Special Delegation; as well as to exercise the organic and functional leadership of the Delegations of the Tax Agency of its field territorial. In the exercise of this competence, Special Delegates may propose to the Director-General of the Tax Agency the location deemed to be most appropriate, on the basis of criteria of effectiveness and efficiency, of the organs and units administrative of the respective Regional Dependencies.

d) Exercise the direction, drive and coordination of the Tax Agency and Customs Administrations when they are integrated into the Special Delegation.

e) Propose regional action plans and programmes, in accordance with the general planning instruments of the Tax Office.

f) Promote, follow and control, through the Regional Dependencies and Delegations of the Tax Agency, the implementation of the plans and the fulfilment of the objectives corresponding to the Special Delegation.

g) Coordinate and assist the Delegations of the Tax Agency in the execution of material tasks to be performed at the regional level for reasons of economy and efficiency.

h) To direct the staff who provide their services in the Special Delegation, in the terms established by the regulations on the distribution of competences. In addition, the Special Delegates, with the exception of the Special Delegate of Madrid, will assist in the matter of human resources and economic administration to the national administrative units located in the territory of the corresponding Delegation Special.

i) To determine, by means of service orders, the area of performance of functions and duties of officials assigned to the General Area of Administrative Support of the Special Delegation, having regard to criteria of effectiveness and efficiency, ensuring the existence of a permanent minimum allocation in each area to ensure its functioning.

j) Participate in the tasks of selecting, training and perfecting the staff of the Special Delegation, in accordance with the rules and plans to be established.

k) Constituence general relationship between the integrated bodies in the Special Delegation and the Central Services of the Tax Office.

l) To direct, promote and coordinate the activities of the maintenance of the security and risk management of the Tax Agency in the field of the Special Delegation.

m) Seek the proper maintenance of the facilities and services of the headquarters of the Special Delegation, thus promoting the necessary measures and carrying out the works and expenses that correspond to the regulations.

n) to exercise other powers and functions that are attributed to them by law, regulation and other provisions that are applicable.

n) Chair the Committee of the Special Delegation which, composed of the Delegates referred to in point 2 of the Fourth paragraph, the Heads of Regional Dependencies and, where it exists, by the Attorney of the State-Head of the Regional Legal Service, inter alia, shall have the following functions:

Promote the coordination of the actions of the Dependencies and Services of the Special Delegation.

Report on how many matters the Special Delegate of the Tax Office submits to your consideration.

Report on those matters or matters of particular importance or interest to the development of the services of the Special Delegation.

2. The Special Delegates of the Tax Agency shall convene and preside over the meetings of the Regional Board of Chiefs, composed of the Delegates of the Tax Agency of their respective demarcation and the members of the Special Delegation Committee, when the needs of the service require it and, in general, once every month, to analyse the operation of the services and the fulfilment of the plans and objectives to be carried out.

In the meetings of the Regional Board of Chiefs, it will act as Secretary who appoints the Special Delegate of the Tax Agency among the members of the Special Delegation Committee.

3. The Special Delegates shall be appointed and terminated by the President of the Tax Office on the proposal of the Director General, in accordance with the provisions of Article 103 (2) of Law 31/1990 of 27 December 1990. General Budget of the State for 1991. His appointment and termination will be published in the Official State Gazette.

4. In the cases of absence, vacancy or illness, the Special Delegate of the Tax Agency shall be replaced, unless the Director General of the Tax Office provides otherwise, according to the following order: Executive Delegate, Delegate Planning and Control, Coordinating Delegate, Delegate of the Tax Agency corresponding to its headquarters and Heads of Regional Dependence in the order in which they are related in the number 3 of the Fourth section.

5. In accordance with the Order of 2 June 1994 for the development of the structure of the State Tax Administration Agency, the Special Delegates are part of the Coordination Committee of the Agency's Territorial Directorate Tax. In addition, the Special Delegate of Madrid is part of the Permanent Committee of the Tax Office. The meetings of this Standing Committee shall also be attended by Special Delegates, who shall be deemed relevant by the President or the Director-General of the Tax Office.

Sixth. Competencies and duties of the Executive Delegate, Planning and Control Delegate and Coordinator Delegate.

1. The Delegates referred to in Section Quarte.2 of this Resolution shall exercise the powers and functions listed below:

(a) The Executive Delegate shall assist the Special Delegate in the functions of management and coordination of the Regional Dependencies and Administrations when they are not integrated into a Delegation of the Tax Office. It shall also exercise the powers delegated to it by the Special Delegate in respect of the procedures dealt with by the said Dependencies, as well as the other functions entrusted to it.

b) The Planning and Control Delegate will assist the Special Delegate in the planning and control functions of the Regional Dependencies of the Special Delegation. It shall also exercise the powers delegated to it by the Special Delegate in respect of the procedures dealt with by the said Dependencies, as well as the other functions entrusted to it.

It will be up to the Planning and Control Delegate to participate, in accordance with the current regulations on the regime of competences, in the elaboration of the plans of action of the functional areas, coordinating their implementation and proposing to the Special Delegate the measures to ensure the implementation of the different programmes.

(c) The Coordinating Delegate shall assist the Special Delegate or, where appropriate, the Executive Delegate or the Planning and Control Delegate in the exercise of the duties assigned to him.

2. The Executive, Planning and Control Delegates and Coordinator shall be appointed and terminated by the President of the Tax Office on the proposal of the Director General, in accordance with the provisions of Article 103 (2). of the Law 31/1990 of 27 December, of the General Budget of the State for 1991. His appointment and termination will be published in the Official State Gazette.

3. In case of absence, vacancy or illness of the Executive and Planning and Control Delegates, they will replace each other. In case of absence, vacancy or illness of both Delegates, they will be replaced by the Coordinating Delegate. In another case, the Special Delegate shall agree on the replacement regime that proceeds in each case.

II. Delegations of the Tax Office

Seventh. The competence of the Delegations of the Tax Office.

1. The delegations of the tax office shall carry out their duties in respect of the regional administrative units and services located in the territory of the province in which they are based. They shall also exercise the management and management of the staff assigned to them, even if the staff is integrated into regional administrative units located in another Delegation of the Tax Office. However, the management of the staff of the Customs Surveillance Operational Area that carries out operations that extend beyond the scope of the Delegation itself shall be the responsibility of the Special Delegate. All this, except in the cases referred to in paragraph 2 of this paragraph.

2. The Delegations of the Tax Agency based in localities other than provincial capitals shall exercise their functions in respect of the regional administrative units and services located in the territorial demarcation that they are assigned. They shall also exercise the management and management of the staff assigned to them, even if the staff is integrated into regional administrative units located in another Delegation of the Tax Office. However, the management of the staff of the Customs Surveillance Operational Area which carries out operations beyond the scope of the Delegation itself shall be the responsibility of the Special Delegate.

3. The Delegations of the Tax Office are listed in Annex 1 to this Resolution, indicating the place of their seat.

Eighth. Structure and functions of the Delegations of the Tax Office.

1. The head of the Delegations of the Tax Office corresponds to the Delegate of the Tax Office, which, depending directly on the Special Delegate, will carry out the functions assigned to him by the Ninth paragraph of the present Resolution, in accordance with the guidelines and criteria for action established by the Special Delegates and the Heads of Regional Dependence in the field of their competencies.

2. In the Delegations of the Tax Agency, regional administrative units of each Regional Dependency may exist, which may be configured as Dependencies when the regulatory regulations of the organization are available. functions in the field of competence of each Department of the Tax Office. Such legislation shall also establish the functions, structure and organisation of the regional administrative units located in the Delegations.

3. The Delegations of the Tax Office, whose seat is the seat of the Special Delegation, shall exercise their powers and duties in accordance with the terms laid down in paragraph 7, except in respect of the Head of the Dependencies Regional, Services that are directly dependent on the Special Delegate, and the administrative units that it determines.

4. A Communication Office with the Courts and Courts of Justice shall exist in the Delegations of the Tax Office in accordance with the terms laid down in the Resolution of 23 June 1998, by the Presidency of the State Administration Agency. Tax, whereby the Offices of Communication with the Courts and Courts of Justice are created in the field of the Delegations of the Tax Agency and its functioning is regulated.

5. Likewise, in the delegations of the Tax Agency of Ceuta and Melilla, the Territorial Councils of Management for Tax Management will exist, whose organization, composition and functions will be those provided for in article 65 of Law 21/2001, of December 27, by which the fiscal and administrative measures of the new system of financing of the Autonomous Communities of common regime and cities with Statute of Autonomy are regulated.

6. Where this has been established, the deconcentrated unit of the Regional Legal Service shall provide legal assistance at the level of the Delegation, as set out in the Resolution of 11 May 1999 of the Presidency of the Agency. Tax, restructuring of the Legal Service.

Ninth. Responsibilities and duties of the Delegates of the Tax Office.

1. It will be for the Tax Agency's Delegates:

(a) Exercise the permanent institutional representation of the Tax Agency in the province or territorial demarcation that they have assigned, except in cases where it is attributed to other bodies.

b) To direct, coordinate and control all the regional administrative units and units and services existing in the Delegation and to know of the actions carried out, in the province or territorial demarcation that they have assigned, by regional administrative units located in another Delegation.

c) To direct the staff providing their services to the Delegation, in accordance with the terms set out in paragraph 7 of this Resolution, in accordance with the regulations on the distribution of powers.

d) To determine, by means of service orders, the area of performance of functions and tasks of the officials assigned to the General Area of Administrative Support, according to criteria of effectiveness and efficiency, the existence of a permanent minimum allocation in each area to ensure its functioning.

(e) to exercise the direction, impetus and coordination of the administrations of the Tax Office and of the Customs Administrations existing in their territory, with a general nature being the communication body between them and the Special Delegations.

(f) Promote, monitor and monitor the implementation of the plans and the fulfilment of the objectives assigned to the regional administrative units and units and services existing in the territorial demarcation of the Delegation the Tax Office.

g) Propose to the Special Delegate the realization of plans and programs of action.

h) Constituence general flow of relationship with the organs of the Special Delegation.

i) To direct, promote and coordinate the activities of the maintenance of the security and risk management of the Tax Agency in the field of the Delegation.

(j) Chair the Board of Heads, which shall be composed of the officials of the Dependencies and Services in the Delegation or by whom the Special Delegate is appointed on the proposal of the Head of Regional Dependency, as well as, (a) to exist, by the person responsible for the deconcentrated unit of the Regional Legal Service.

The Board of Chiefs will have, among others, the following functions:

Report how many issues the Tax Agency Delegate submits to your consideration.

Report on those matters or matters of importance or interest to the development of the services of the Delegation.

k) Chair the meetings with the Administrators of the Tax Agency and the members of the Board of Directors that is considered appropriate to coordinate the actions of the existing administrations in the territorial demarcation of the the Delegation.

l) To seek the proper maintenance of facilities and services of all types of the Delegation, thus promoting the necessary measures.

m) exercising other powers and functions which are attributed to them by law, regulation and other provisions that are applicable.

2. The Delegates of the Tax Office shall be appointed and terminated by the President of the Tax Office on the proposal of the Director General, in accordance with the provisions of Article 103 (2) of Law 31/1990, 27 of In December, the General Budget of the State for 1991. His appointment and termination will be published in the Official State Gazette.

3. In the case of absence, vacancy or illness, the Delegate of the Tax Agency shall be replaced by the persons responsible for the Dependencies in the Delegation, in the following order: Dependency of Inspection, Tax Management, Customs and Excise, Collection, Tax Information and Human Resources and Economic Administration. The Special Delegate may have another replacement regime in each individual case.

III. Tax Office administrations

10th. Territorial and jurisdiction of the administrations of the tax office.

1. The Administrations of the Tax Agency are integrated into the Delegation of the Tax Agency of the province or territorial demarcation where they are established. In the Special Delegations whose territorial scope coincides with that of the Single-Provincial Autonomous Communities, where there is no delegation from the Agency, the Agency's administrations are integrated into the Special Delegations.

2. The Administrations of the Tax Agency shall extend their powers of general nature to their respective territorial scope. They shall also extend those powers in respect of the functions of the regional administrative units and services which are integrated into them.

3. The Tax Agency Administrations shall be those listed in Annex 2 to this Resolution.

11th. Structure and functions of the Administrations of the Tax Office.

1. The head office of the Administrations of the Tax Office corresponds to the Administrator who, depending directly on the Delegate of the Tax Office, will develop the competencies and functions attributed to him by the 12th section of the This Resolution, in accordance with the guidelines established by the Delegates and by those responsible for the Dependencies in the Delegation in the field of their respective competence.

2. Regional administrative units of inspection, management, collection, tax information and human resources and economic administration may exist in the Administrations of the Tax Agency.

The functions corresponding to these regional administrative units shall be those established in the regulatory regulations of the organization and functions in the field of competence of each Department of the Tax Agency.

12th. Responsibilities and duties of the Administrators of the Tax Office.

1. The Administrators will be responsible for the development of the following competencies and functions:

(a) Exercise the permanent representation of the Tax Agency Delegate in relations with other institutions or entities within its territorial scope.

b) Direct, coordinate and control all administrative units and services integrated into it. In particular, it corresponds to the status of Coordinator or Head of Unit with the scope and form laid down in the regulatory regulations of the organization and functions in the field of competence of the Department of Collection, as well as that of Head of Dependency on the field of competence of the Department of Tax Management.

(c) Address the staff providing their services to the Administration, without prejudice to the exercise of the powers in the matter by the bodies assigned to it.

d) Control and coordinate the execution of the plans and programs of action attributed to the units and services existing in the same.

e) Propose to the Delegate the realization of plans and programs of action.

f) Constituence general flow of relations with the organs of the Delegation.

g) Seek the proper maintenance of facilities and services of all types of Administration, thereby driving the necessary measures.

(h) Exercise the powers and functions assigned to it by the laws, regulations and other provisions that apply.

2. In the case of absence, vacancy or illness, the Administrator shall be replaced by the official designated by the Delegate of the Tax Agency of whom the Administration depends, unless the Special Delegate has another replacement regime. in each individual case.

IV. Customs administrations

13th. Competence, structure and functions of the Customs Administrations.

1. The Customs administrations are integrated into the Delegation of the Tax Agency of the province or territorial demarcation where they are established. In the Special Delegations whose territorial scope coincides with that of the Single-Provincial Autonomous Communities, where there is no delegation from the Agency, the Customs administrations are integrated into the Special Delegations.

2. Customs administrations will extend their powers of general nature to their respective territorial scope. They shall also extend those powers in respect of the functions of the regional administrative units and services which are integrated into them.

3. Customs administrations shall carry out the duties of customs and excise duties, in accordance with the terms laid down in the rules on organization and duties in the field of competence of the departments of the Tax Office.

4. The head office of the Customs Administrations corresponds to the Administrator who, depending on the Delegate of the Tax Office, will develop the competencies and functions assigned to him by the 14th paragraph of this Resolution, compliance with the guidelines established by the Delegates and by the Customs and Excise Dependencies in the Delegations.

5. The territorial distribution of Customs administrations is set out in Annex 3 to this Resolution.

14th. Duties and functions of the Customs Administrators.

1. The Customs Administrators shall be responsible for the development of the following tasks and functions:

a) Direct, coordinate and control all administrative units and services integrated into it.

(b) To direct the staff providing their services in the Administration of Customs, without prejudice to the exercise of the powers in the matter by the bodies assigned to it.

c) Control and coordinate the execution of the plans and programs of action attributed to the units and services existing in the same.

d) Propose to the Delegate the realization of plans and programs of action.

e) Constituence general relationship with the organs of the Delegation.

f) To seek the proper maintenance of facilities and services of all types of the Administration of Customs, thereby promoting the necessary measures.

g) Exercise the powers and functions assigned to it by the laws, regulations and other provisions that apply.

2. In the case of absence, vacancy or illness, the Administrator shall be replaced by the official designated by the Delegate of the Tax Office of the dependent of the Administration of Customs at the proposal of the Head of the Regional Customs Unit e Excise, unless the Special Delegate has another replacement regime in each individual case.

Additional disposition first. Regional Offices of Institutional Relations in the Special Delegations of Navarre and the Basque Country.

the Regional Offices of Institutional Relations of Navarre and the Basque Country will develop, with respect to the territorial demarcation of each of them, the functions which in the central sphere correspond to the powers, in matters of relations with the Autonomous Communities, of the Department of Organization, Planning and Institutional Relations, without prejudice to the Head of the Special Delegate of the Tax Office and those functions that specifically be attributed in the normative provisions to the own Delegate Special, to the other departments of the Tax Office or to bodies dependent on them.

Additional provision second. Amendment of the Resolution of 5 March 2004, of the Presidency of the State Agency for Tax Administration, on the organization and assignment of functions in the field of the Department of Collection's competences.

The paragraphs of the Resolution of 5 March 2004, of the Presidency of the State Agency for Tax Administration, on the organization and allocation of functions in the field of the Department of Collection then they are related, they will be written as follows:

1. Paragraph 2.a).

" First. Collection bodies.

2. In the Territorial Administration of the State Tax Administration Agency:

(a) In the Special Delegations, Delegations and Administrations of the Agency, the Regional Offices of Collection, the Collection Dependencies and the administrative units of collection of the Administrations of the Tax Agency, respectively, without prejudice to the powers that are specifically attributed to the Special Delegate, Delegate or Administrators of the Agency for this or other regulatory provisions. '

2. Paragraph 2. A new paragraph six is added.

" Second. Governing Bodies.

6. Concional Process Area.

Integrated into the General Administration of Executive Collection, it will be up to you to assist in the establishment of coordination and planning mechanisms for the collection management actions that have as their object required to pay in court, lending their support to the following tasks:

(a) Direction, impetus and coordination of the collection procedures required for payment in insolvency proceedings.

b) Establishment of general criteria to be followed by the collection bodies in relation to the debtors in insolvency proceedings.

In particular, it will be up to this Area:

(a) The coordination of the collection management actions and the technical support of the Regional Collection Dependencies related to the obligation to pay in bankruptcy proceedings.

b) Proposal for general criteria to be followed by all Regional Collection Dependencies.

c) Elaboration of the internal use manuals that are necessary for the collection management.

d) Control and monitoring of the results of the activities of the collection bodies with respect to the debtors in process of insolvency.

e) The processing of the authorizations that the Director of the Collection Department has to grant for the subscription of the agreements.

(f) Other tasks than in relation to the processes that are obliged to the payment attached to the Regional Offices of Collection can be entrusted to it. "

3. Section IV. 1 and 2.1.

" Fourth. Territorial Bodies of Collection.

1. Head and composition.

Each Regional Collection Unit shall be headed by the Head of Collection, which may be assisted by one or more Deputy Regional Dependants and/or one or more Coordinators. The Revenue Dependency shall be directed by a Head of Collection, who shall be considered as Head of the Deputy Regional Dependency. The administrative collection units of the Administrations of the Tax Office shall be directed by a Coordinator.

Regional Collection Offices will be integrated into the Special Delegations of the Tax Office. The Collection Dependencies shall be integrated into the Delegations of the Tax Office.

Also, there may be administrative collection units in the Administrations of the Tax Office.

It is up to the Heads of Regional Dependence to plan and monitor the actions of the territorial collection bodies and to allocate the workloads of each of them, in accordance with the criteria which, Circumstances such as tax domicile, settlement body and amount of debt, among others, establish the Collection Department.

2. Attribution of competencies.

2.1 General Rule.

The territorial collection bodies of the State Tax Administration Agency shall be competent to carry out the collection of the collection of persons or entities whose tax domicile is within the scope territorial of the corresponding Special Delegation of the Tax Agency, except that they are attached to the National Collection Office or the Integral Control Area of the Department of Financial and Tax Inspection.

In particular, the following attribution of competencies is performed:

1. It is for the Regional Offices of Collection to collect the collection of persons or entities whose tax domicile is within their territorial scope whose management would not have been assigned to Premises of Collection or Tax Office administrations, in accordance with the following paragraphs.

2. It is for the Office to collect the collection of persons or entities that have been assigned by the Head of the Regional Office of Collection to that Dependency, in accordance with the criteria laid down by the Collection Department.

3. The revenue management of the persons or entities assigned by the Head of the Regional Office of Collection to the regional administrative units located in that Member State shall be the responsibility of the Administrations of the Tax Office. Administration, in accordance with the criteria established by the Collection Department.

All the territorial bodies of collection will be able to carry out their actions throughout the national territory, without prejudice to the fact that, for reasons of efficiency and economy, they can request from other organs of collection the collaboration for the performance of proceedings of the procedure to be carried out outside the territorial scope of its Special Delegation.

In any case, the authorization of the Director of the Department of Collection shall be necessary when the action requires the physical displacement of the members of the Team or Unit outside the territorial scope of its Delegation Special. "

Additional provision third. Amendment of the Resolution of 24 March 1992, of the State Agency for Tax Administration, on the organization and assignment of duties to the Inspectorate of Taxation in the field of competence of the Department of Inspection Financial and Tax.

Paragraph One of the Resolution of 24 March 1992, of the State Agency for Tax Administration, on the organization and allocation of functions in the field of competence of the Department of Financial Inspection and Tax, as follows:

" One. Organs with own privileges of the Tax Inspectorate.

1. The duties or powers of the Inspectorate of the Taxation, in the field of the competence of the Department of Financial Inspection and Taxation of the State Administration of Tax Administration, shall be exercised by the following Organs:

a) In the central sphere and in respect of the entire national territory:

1. The National Bureau of Inspection, the National Fraud Investigation Office, the Central Crime Coordination Unit against the Public Finance and the Group Coordination Unit, which will be responsible for directly from the Director of the Department.

2. º By the Central Computer Audit Unit integrated in the General Planning and Control Subdirectorate of the Department of Financial and Tax Inspection.

b) In the sphere of the territorial administration of the State Administration of Tax Administration, and without prejudice to the provisions of the first paragraph of Article 17 of the General Rules of the Inspection of Taxation, by Regional Inspection Dependencies, in respect of the territorial demarcation of each Special Delegation of the Agency.

The aforementioned organs of inspection of the Taxation in the territorial administration shall exercise their powers without prejudice to those conferred by the Special Delegates, Delegates and Administrators of the Agency in relation to the with the top leadership and coordination between the different areas of the Agency's Special Delegations, Delegations and Administrations, respectively.

2. For the purposes of the General Regulation of the Inspectorate of Taxation and the provisions of this Resolution, all the organs referred to in the preceding number 1 shall be considered to be considered by Organ or Inspectorate. "

Additional provision fourth. Amendment of the Resolution of 19 February 2004, of the Presidency of the State Agency for Tax Administration, on the organisation and allocation of functions in the field of competence of the Department of Tax Management.

The paragraphs of the Resolution of 19 February 2004, of the Presidency of the State Agency for Tax Administration, on the organisation and allocation of functions in the field of competence of the Department of Management The following taxes are amended as follows:

1. New wording is given to section Quinto.3. 2:

" Fifth. The Regional Tax Management Dependencies.

3. Head and Composition:

2. The Regional Tax Management Dependencies will be integrated into the Special Delegations of the Tax Office. With their same functions and responsibilities, the Tax Management Dependencies will be integrated into the Delegations of the Tax Office. In the Administrations of the Tax Agency located in the territorial demarcation of the Special Delegation, the corresponding administrative units of the Regional Tax Management Unit will exist. "

2. In Section Tercero.1.A), which regulates the functions of the Executive Area of the National Office of Tax Management, the number 15 is deleted.

Additional provision fifth.

It is for the Administrators of the Agency, in accordance with the provisions of point 4 (a) of the fourth paragraph of the Order of 10 December 1998, for the resolution of the deferrals and payment of instalments requested by debtors, where the amount of their outstanding debts, either on a voluntary or an executive basis, and whatever their status, is equal to or less than the following limits:

Special Delegation of Andalusia, Ceuta and Melilla

1. Accumulated debt up to EUR 60,101.

Administrations de: Delegation of Cádiz: Ubrique; Delegation of Córdoba: Penarroya-Puebonuevo; Delegation of Granada: Baza, Guadix and Orgiva; Delegation of Jaen: Villacarrillo; Delegation of Huelva: Aracena; Delegation of Malaga: Round; Delegation of Seville: Lora del Rio, Moron de la Frontera and Osuna.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Almeria: El Ejido y Huercal-Overa; Delegation of Cádiz: Chiclana de la Frontera, Sanlúcar de Barrameda and San Roque; Delegation of Córdoba: Lucena, Montilla, Pozoblanco, Córdoba-Este and Córdoba-Oeste; Delegation of Granada: Loja, Motril and Granada-Almanjayar; Delegation of Jaen: Andujar and Ubeda; Delegation of Huelva: Ayamonte and La Palma of the County; Delegation of Malaga: Alora and Antequera; Delegation of Seville: Ecija, Utrera and Macarena.

3. Accumulated debt up to EUR 150,253.

Administrations de: Delegation of Cádiz: Algeciras and El Puerto de Santa María; Delegation of Jaén: Linares; Delegation of Malaga: Malaga-Este and Vélez-Malaga; Delegation of Seville: Tomás de Ibarra y Parque.

4. Accumulated debt up to EUR 300,506.

Administrations de: Delegation de Málaga: Marbella y Torremolinos; Delegation of Seville: Seville-West-Northwest, Nervión-San Pablo.

Special Delegation of Aragon

1. Accumulated debt up to EUR 60,101.

Administration: Delegation of Zaragoza: Calatayud.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Huesca: Monzon; Delegation of Teruel: Acaniz; Delegation of Zaragoza: Ejea de los Caballeros y Las Fuentes.

3. Accumulated debt up to EUR 150,253.

Administrations de: Delegation de Zaragoza: Arrabal-Puente de Santiago y Delicias.

Special Delegation of Asturias

1. Accumulated debt up to EUR 60,101.

Administrations de: Delegation de Oviedo: Cangas de Narcea, Cangas de Onis y Luarca.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Oviedo: Langreo y Mieres.

3. Accumulated debt up to EUR 150,253.

Administration of: Oviedo Delegation: Aviles.

Special Delegation of Illes Balears

1. Accumulated debt up to EUR 90,152.

Administrations of: Menorca and Manacor.

2. Accumulated debt up to EUR 150,253.

Administrations of: Inca and Palma-Llevant.

3. Accumulated debt up to EUR 300,506.

Administration of: Eivissa-Formentera.

Special Delegation of the Canary Islands

1. Accumulated debt up to EUR 60,101.

Administrations of: Delegation of Las Palmas: Fuerteventura, Santa Maria de Guía; Delegation of Santa Cruz de Tenerife: La Gomera, La Palma and Hierro.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation of Las Palmas: San Bartolomé de Tirajana and Lanzarote; Delegation of Santa Cruz de Tenerife: Puerto de la Cruz.

3. Accumulated debt up to EUR 150,253.

Administrations de: Delegation de Santa Cruz de Tenerife: Arona y La Laguna.

Special Delegation of Cantabria

1. Accumulated debt up to EUR 60,101.

Administering: Reinosa.

2. Accumulated debt up to EUR 90,152.

Administration of: Laredo.

3. Accumulated debt up to EUR 150,253.

Administration of: Torrelavega.

Special Delegation of Castilla-La Mancha

1. Accumulated debt up to EUR 60,101.

Administrations de: Delegation de Albacete: Hellin; Delegation de Cuenca: Tarançon; Delegation of Toledo: Quintanar de la Orden.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Albacete: La Roda; Delegation of Ciudad Real: Puertollano and Valdepeñas.

3. Accumulated debt up to EUR 150,253.

Administrations de: Delegation of Ciudad Real: Alcazar de San Juan; Delegation of Toledo: Talavera de la Reina.

Special Delegation of Castilla y León

1. Accumulated debt up to EUR 60,101.

Administrations de: Delegation de Burgos: Miranda de Ebro; Delegation de Salamanca: Bejar y Ciudad Rodrigo.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Burgos: Aranda de Duero; Delegation de León: Astorga; Delegation of Palencia: Aguilar de Campoo; Delegation of Valladolid: Medina del Campo and Valladolid Capital; Delegation of Zamora: Benavente.

3. Accumulated debt up to EUR 300,506.

Administration of: Lion Delegation: Ponferrada.

Special Delegation of Catalonia

1. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Barcelona: Berga; Delegation de Girona: Olot.

2. Accumulated debt up to EUR 150,253.

Administrations de: Delegation de Girona: La Bisbal, Figueres; Delegation of Tarragona: Tortosa.

3. Accumulated debt up to EUR 300,506.

Administrations de: Delegation de Barcelona: Arenys de Mar, Badalona, Cornella de Llobregat, Granollers, L' Hospitalet de Llobregat, Igualada, Manresa, Mataró, Sabadell, San Cugat del Valles, San Feliu de Llobregat, Santa Coloma de Gramanet, Terrassa, Vilanova i la Geltru, Vilafranca del Penedès, Vic, Gracia, Horta, Letamendi, Pedralbes-Sarria, Poble Nou, Sant Andreu, Sants-Les Corts and Colom; Delegation of Tarragona: Reus.

Special Delegation of Extremadura

1. Accumulated debt up to EUR 60,101.

Administrations of: Delegation of Cáceres: Moral de la Mata and Trujillo.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Badajoz: Don Benito y Zafra; Delegation de Cáceres: Plasencia.

3. Accumulated debt up to EUR 150,253.

Administration of: Badajoz Delegation: Merida.

Special Delegation of Galicia

1. Accumulated debt up to EUR 60,101.

Administrations of: Delegation of A Coruña: Betanzos, Carballo, Cee, Ortigueira; Delegation of Lugo: Foz and Monforte de Lemos; Delegation of Ourense: O Barco de Valdeorras, O Carballino, Celanova and Verin; Delegation of Pontevedra: Ponteareas.

2. Accumulated debt up to EUR 90,152.

Administrations de: Delegation of A Coruña: Ferrol; Delegation of Pontevedra: La Estrada and Tui.

3. Accumulated debt up to EUR 150,253.

Administrations de: Delegation de A Coruña: Ribeira; Delegation of Pontevedra: Vilagarcia de Arousa.

4. Accumulated debt up to EUR 300,506.

Administration of: Delegation of A Coruña: Santiago de Compostela.

Special Delegation of Madrid

1. Accumulated debt up to EUR 150,253.

Administrations of: Latina, Moratalaz-Vicalvaro.

2. Accumulated debt up to EUR 300,506.

Administrations de: Alcalá de Henares, Alcobendas, Alcorcon, Aranjuez, Arganda, Colmenar Viejo, El Escorial, Fuenlabrada, Getafe, Leganes, Mostoles, Pozuelo, Torrejón de Ardoz, Arganzuela, Carabanchel, Centro, Ciudad Lineal, Chamartin, Fuencarral, Guzmán el Bueno, Hortaleza-Barajas, Villa de Vallecas, Retiro, Salamanca, San Blas, Puente de Vallecas, Villaverde-Usera.

Special Delegation of Murcia

1. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Murcia: Cieza, Mula.

2. Accumulated debt up to EUR 150,253.

Administration of: Delegation of Murcia: Lorca.

Special Delegation of La Rioja

1. Accumulated debt up to EUR 90,152.

Administering: Calahorra.

2. Accumulated debt up to EUR 150,253.

3. Administering: Haro.

Special Delegation of Valencia

1. Accumulated debt up to EUR 90,152.

Administrations de: Delegation de Alicante: Villena; Delegation of Castellón: Vinaros; Delegation of Valencia: Alzira, Lliria and Sueca.

2. Accumulated debt up to EUR 150,253.

Administrations de: Delegation de Alicante: Alcoi y Denia; Delegation of Valencia: Moncada, Requena, Sagunt and Valencia-Norte.

3. Accumulated debt up to EUR 300,506.

Administrations de: Delegation of Alicante: Benidorm, Elx, Elda and Orihuela; Delegation of Valencia: Catranca, Gandia, Xativa, Manises, Torrent, Guillen de Castro and Valencia-Grao; Delegation of Castellón: Vila-Real.

In the event that the two circumstances referred to in point 4 (a) of the fourth paragraph of that order are not met, as a debtor for which the management is responsible for the management, but the amount Pending the above limits, the competence for the resolution of deferment or fractionation shall be the responsibility of the Agency's delegate.

Additional provision sixth.

1. The regional administrative units of collection currently existing in the Administrations of the Tax Agency will continue to perform the functions that correspond to them according to the regulatory norms of the organization and functions in the area of competence of the Collection Department.

2. The creation or deletion of administrative units of collection in the Administrations of the Tax Agency shall be carried out by means of a Resolution of the President of the Tax Office, published in the "Official Gazette of the State".

Additional provision seventh.

1. In the Special Delegation of Madrid, depending directly on the Special Delegate, there will be an Executive Delegate and a Delegate of Planning and Control. Also, it will be up to the Special Delegate of Madrid to the Coordinating Delegate. Each of the above shall exercise the functions and powers listed in paragraph 6 of this Resolution.

The Executive Assistant Special Delegate and the Deputy Special Delegate for Planning and Control of the Special Delegation of Madrid become Executive Delegate and Delegate of Planning and Control, respectively. The Deputy Delegate to the Special Delegate of Madrid becomes known as the Coordinator Delegate.

2. In the Special Delegation of Andalusia, depending directly on the Special Delegate, there shall be an Executive Delegate and a Planning and Control Delegate, each of whom shall exercise the functions and powers listed in paragraph 6. of this Resolution.

The Special Assistant Delegates of the Special Delegation of Andalusia will become Executive Delegate and Delegate of Planning and Control, respectively.

3. In each of the Special Delegations of Catalonia and Valencia there shall be an Executive Delegate, who shall exercise the functions and powers provided for in paragraph 6 of this Resolution.

The Assistant Special Delegates of Catalonia and Valencia will become the Executive Delegate of Catalonia and Executive Delegate of Valencia, respectively.

Transitional disposition.

1. Pending the adjustment of the employment relationship to the provisions of this Resolution, the powers and functions of the Special Delegations, Delegations and Administrations of the Tax Office referred to therein shall be performed in relation to the organs and administrative units currently integrated into them.

2. In the Special Delegation of Madrid, and until the relation of the positions of work to those established in this Resolution is adapted, the positions of Head of the Regional Area and Head of the Provincial Area will have to have the following denomination:

The Head of the Regional Inspection Area and the Head of the Provincial Inspection Area shall be referred to as Deputy Regional Inspectors.

The Head of the Regional Collection Area and the Head of the Provincial Collection Area will be called the Heads of Regional Adjunct Dependency.

Repeal provision.

The following provisions are repealed:

Resolution of 6 July 1995, of the Presidency of the State Tax Administration Agency, establishing the structure of the Special Delegation of Madrid.

Resolution of 23 December 1998, of the Presidency of the State Agency for Tax Administration, establishing the structure of the Special Delegations of Andalusia, Catalonia and Valencia, and amending the Resolution of 6 July 1995 establishing the structure of the Special Delegation of Madrid.

Resolution of 2 August 2000, of the Presidency of the State Agency for Tax Administration, establishing the Regional Dependency on Institutional Relations in the Special Delegations of Navarre and the Country Basque and the resolution of 23 December 1998 establishing the organisational structure of the Special Delegations of the Spanish Tax Agency of Andalusia, Catalonia and Valencia, and the Resolution of 6 July 1995 on the the structure of the Special Delegation of Madrid is established.

And, in general, how many provisions of equal or lower rank are opposed to the provisions of this Resolution.

Final disposition.

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

Madrid, September 21, 2004. -The President, Miguel Angel Fernandez Ordonez.

ANNEX 1

Special Delegations and Delegations of the State Tax Administration Agency

Special Delegation of Andalusia, Ceuta and Melilla: Headquarters in Seville.

Delegation of the Agency of Almeria: Headquarters in Almeria.

Delegation of the Agency of Cadiz: Headquarters in Cádiz.

Delegation of the Agency of Córdoba: Headquarters in Córdoba.

Delegation of the Agency of Granada: Headquarters in Granada.

Delegation of the Agency of Huelva: Headquarters in Huelva.

Delegation of the Agency of Jaen: Headquarters in Jaén.

Delegation of the Agency of Malaga: Headquarters in Malaga.

Delegation of the Seville Agency: Headquarters in Seville.

Delegation of the Agency of Ceuta: Headquarters in Ceuta.

Delegation of the Melilla Agency: Headquarters in Melilla.

Delegation of the Agency of Jerez de la Frontera: Headquarters in Jerez de la Frontera.

Special Delegation of Aragon: Headquarters in Zaragoza.

Delegation of the Agency of Huesca: Headquarters in Huesca.

Delegation of the Agency of Teruel: Headquarters in Teruel.

Delegation of the Agency of Zaragoza: Headquarters in Zaragoza.

Special Delegation of Asturias: Headquarters in Oviedo.

Delegation of the Agency of Oviedo: Headquarters in Oviedo.

Delegation of the Gijon Agency: Headquarters in Gijon.

Special Delegation of Illes Balears: Headquarters in Palma de Mallorca.

Special Delegation of the Canary Islands: Headquarters in Las Palmas de Gran Canaria.

Delegation of the Agency of Las Palmas de Gran Canaria: Headquarters in Las Palmas de Gran Canaria.

Delegation of the Agency of Santa Cruz de Tenerife: Headquarters in Santa Cruz de Tenerife.

Special Delegation of Cantabria: Headquarters in Santander.

Special Delegation of Castilla-La Mancha: Headquarters in Toledo.

Delegation of the Agency of Albacete: Headquarters in Albacete.

Delegation of the Agency of Ciudad Real: Headquarters in Ciudad Real.

Delegation of the Basin Agency: Headquarters in Cuenca.

Delegation of the Guadalajara Agency: Headquarters in Guadalajara.

Delegation of the Toledo Agency: Headquarters in Toledo.

Special Delegation of Castilla y León: Headquarters in Valladolid.

Delegation of the Agency of Avila: Headquarters in Avila.

Delegation of the Burgos Agency: Headquarters in Burgos.

Delegation of the Lion Agency: Headquarters in León.

Delegation of the Agency of Palencia: Headquarters in Palencia.

Delegation of the Agency of Salamanca: Headquarters in Salamanca.

Delegation of the Agency of Segovia: Headquarters in Segovia.

Delegation of the Agency of Soria: Headquarters in Soria.

Delegation of the Agency of Valladolid: Headquarters in Valladolid.

Delegation of the Agency of Zamora: Headquarters in Zamora.

Special Delegation of Catalonia: Headquarters in Barcelona.

Delegation of the Barcelona Agency: Headquarters in Barcelona.

Delegation of the Girona Agency: Headquarters in Girona.

Delegation of the Agency of Lleida: Headquarters in Lleida.

Delegation of the Tarragona Agency: Headquarters in Tarragona.

Special Delegation of Extremadura: Headquarters in Badajoz.

Delegation of the Badajoz Agency: Headquarters in Badajoz.

Delegation of the Agency of Cáceres: Headquarters in Cáceres.

Special Delegation of Galicia: Headquarters in A Coruña.

Delegation of the Agency of A Coruña: Headquarters in A Coruña.

Delegation of the Lugo Agency: Headquarters in Lugo.

Delegation of the Agency of Ourense: Headquarters in Ourense.

Delegation of the Agency of Pontevedra: Headquarters in Pontevedra.

Delegation of the Agency of Vigo: Headquarters in Vigo.

Special Delegation of Madrid: Headquarters in Madrid.

Special Delegation of Murcia: Headquarters in Murcia.

Delegation of the Agency of Murcia: Headquarters in Murcia.

Delegation of the Agency of Cartagena: Headquarters in Cartagena.

Special Delegation of Navarre: Headquarters in Pamplona.

Special Delegation of the Basque Country: Headquarters in Bilbao.

Delegation of the Agency of Álava: Headquarters in Vitoria.

Delegation of the Agency of Guipuzcoa: Headquarters in San Sebastian.

Delegation of the Biscay Agency: Headquarters in Bilbao.

Special Delegation of La Rioja: Headquarters in Logroño.

Special Delegation of Valencia: Headquarters in Valencia.

Delegation of the Agency of Alicante: Headquarters in Alicante.

Delegation of the Agency of Castellón: Headquarters in Castellón.

Delegation of the Agency of Valencia: Headquarters in Valencia.

ANNEX 2

Administrations of the State Tax Administration Agency

Code

Cadiz.

23095

44013

colspan="3">

Illes Balears Special

07027

Special

39059

02037

08015

Barcelona.

Ex tremadura Special

27019

Agency Administration	Delegation
			Special Delegation of Andalusia, Ceuta and
04053	04104
	Ejido	The Ejido			11004
Algeciras	Cadiz.
11015	Border Chiclana	Cadiz.
11027	The Port of St. Mary	11032
Barrameda Sanlúcar	Cadiz
11033	San Roque	11038
Ubrique	Cadiz
14038	Lucena	Cadiz.
14042
Córdoba
	14052	Penarroya-Puebonuevo	Córdoba.
	14054	Pozowhite	Córdoba.
14601	Cordoba This	Córdoba.
14602	Córdoba West	Córdoba.
	18024	Granada
	18091	Guadix	Table_table_izq"> Granada
18123	Loja	Granada.
	18142	Motril	18150
Orgiva	Granada.
18601	Granada-Almajayar	Granada
21007	Aracena	Huelva.
21010	Ayamonte	Huelva.
21054	The Palm of the County	Huelva.
23005	Andujar	Jaen.
23055	Linars	Jaen.
23092	Ubeda	23095
	Jaen.
29012	Alora	29015
ANTEQUERA	Malaga.
29069	Marbella	29084
Ronda	Malaga.
29094	Velez-Malaga	Malaga.
29103	Malaga
Malaga.
29601	Malaga-This	Malaga.
41039	Ecija	Seville.
41055	River Lora	Seville.
41065	Border Moron	Seville.
41068	Osuna	Seville.
41095	Utrera	Seville.
41601	Macarena	Seville.
41603	Park	Seville.
41604	Nervion-San Pablo	Seville.
41606	Seville West-Northwest	Seville.
41607	Tomas Ibarra	Seville.
			Special
22218	Monzon	44013
Reached	Teruel.
	50067	Calatayud	Zaragoza
50095	Knights Ejea	Zaragoza.
50601	Arrabal-Bridge Santiago	Zaragoza.
50602	Delicias	50603
Sources	Zaragoza.
			Special
33004	Aviles	Oviedo.
	33011	Cangas of Narcea	Oviedo.
33012	Onis Cangas	Oviedo.
33031	Langre_table_body	Oviedo.
33034	Luarca	33037
	Mieres	Oviedo
07026	Eivissa-Formentera.
Inca.
07032	Menorca.
	07033
07061	Palma Llevant.
35004	Lanzarote	G.C. Palms
35010	Santa Maria Guide	G.C. Palms
35018	Fuerteventura	G.C. Palms
35020	San Bartolome de Tirajana	The G.C. Palms
38006	Arona	Santa Cruz de Tenerife.
38023	The Lagoon	Santa Cruz de Tenerife.
38028	Port of the Cruz	Santa Cruz de Tenerife.
38036	La Gomera	Santa Cruz de Tenerife.
38037	La Palma	Santa Cruz de Tenerife.
38048	Iron	Santa Cruz de Tenerife.
39035
	.	Laredo
Reinosa.
39087	Torrelavega.
02037	Hellin	Albacete.
02069	The Roda	Albacete
13005	San Juan Alcazar	Real City.
13071	Puertollano	Ciudad Real.
13087	Valdepeñas	Ciudad Real.
16212	45143
	45143
Order Quintanr		Toledo.
45166	Queen's Talavera	Toledo.
			Castile and Leon Special Delegation
09018	Duero Aranda	Burgos.
09224	Miranda de Ebro	Burgos.
24009	Leon
	.
	24118	Ponferrada	Leon.
	34004	37046
Bejar		Bejar	Table_table_izq"> Salamanca.
37107	Rodrigo City	Salamanca.
47086	Field Medina	Valladolid.
47601	Valladolid Capital	Valladolid
49023	Benavent	Zamora.
			Special
08006	Arenys de Mar	Barcelona.
08022	Berga	Barcelona.
08072	Cornella de Llobregat	Barcelona.
08095	Granollers	Barcelona.
08100	L' Hospitalet de Llobregat	Barcelona.
08101	Igualada	Barcelona.
08112	Manresa	Barcelona.
08120	Matar_table	Barcelona.
08186	Barcelona.
	08204	Sant Cugat del Valles	Sant Cugat	Barcelona.
08210	Sant Feliu de Llobregat	Barcelona.
08245	Santa Coloma from Gramanet	Barcelona.
08279	Terrassa	Barcelona.
08299	Barcelona
	08306	Penedes Vilafranca	Barcelona.
08308	Vilanova i la Geltru	Barcelona.
08602	Barcelona
	08603	Sants-Les Corts	Barcelona.
	08604	Pedralbes-Sarria	Barcelona.
08605	Grace	Barcelona.
08606	Horta	Barcelona.
08607	Sant Andreu	Barcelona.
08608	Poble Nou	Barcelona.
	08610	Letamendi	Barcelona.
17025	The Bisbal	Girona.
17072	Figueres	Girona.
17121	Olot	Girona.
43125	Reus	Tarragona.
43157	Tortosa
06044	Don Benito	Badajoz.
06083	Merida	Badajoz.
06158	Zafra	Badajoz.
10134	Mata morale	Caceres.
10151	Plasency	Cáceres.
	10199	Caceres	Caceres.
Galicia Special
	15009	Betanzos	A Coruña.
15019	Carballo	A Coruña.
15023	Cee	A Coruña.
15037	Ferrol	A Coruña.
15062	Ortigueira	A Coruña
15074	Ribeira	A Coruña
15079	Santiago de Compostela	A Coruña.
Foz	Lugo.
27031	Lemos Monforte	Lugo.
32010	Or Valdeorras Barco	Ourense.
32020	O Carballine	Ourense.
32025	Celanova	Ourense.
32086	Verin	Ourense.
36017	A Estrada	Pontevedra.
36042	Ponteareas	Pontevedra.
36055	Tui	36060
Vilagarcia of Arousa	Pontevedra.

Code

28006

28614

28614

Agency
Special
28005
Alcobendas
28007	Alcorcon.
28013	Aranjudge.
	28014	Arganda
28045	Colmenar Viejo.
28054	The Escorial.
28058	Fuenlabada.
28065	Getafe.
28074	Leganes.
28092	Mostols.
28115	Alarcón Pozuelo.
28148	Torrejon.
28601	Arganzuela.
28602	Carabanchel.
28603	Center.
	28604	Linear City.
28605	Chamartin.
28606	Fuencarral.
28607	Hortalize-Barajas.
28608	Latina.
	28609	Villa de Vallecas.
28610	Moratalaz-Vicalvaro.
28611	Retiro.
28612	28613
	Blas.
Vallecon Bridge.
28615	Villaverde-Usera.
28616	Guzman the Good.

Code

Murcia

Murcia.

Agency Administration	Delegation
			Special Delegation from Murcia
30019	Murcia.
	30019	Lorca		30029
Muse

Code

Agency
		Special
26036	Calahorra.
26071	Haro.

Code

Alicante

46222

Agency Administration	Delegation
			Special Delegation from Valencia
03009	Alicante
03031	Benidorm	03063
Denia	Alicante.
03065	Elx/Elche	03066
	Elda	Alicante.
03099	Orihuela	Alicante.
03140	Alicante.
12135	Vila-Real/Villarreal	Castellon
12138	Vinaros	Castellon
46017	Alzira	Valencia.
46096	Catspew	Valencia.
	46133	Valencia.
	46147	Xativa	Xativa	Zant_table_izq"> Valencia.
46149	Valencia.
46161	Manises		46173
Moncada	Valencia.
46215	Requena	46222
Sagunt/Sagunto	Valencia.
46237	Swedish	Valencia.
46246	Torrent	Valencia.
46601	Valencia-Grao	Valencia.
46602	Valencia-North	Valencia.
46603	Valencia-Guillem	Valencia.

ANNEX 3

Customs administrations of the State Tax Administration Agency

Malaga

-Railway.

Customs Administration	Delegation
		Special Delegation of Andalusia, Ceuta, and
The Line of Conception	Cadiz.
Granada
Airport	Malaga
		Special Delegation of Aragon
Airport	Zaragoza.
Special Delegation
Aviles	Oviedo.
		Special Delegation of Balearic Islands
de Mallorca Airport.
Eivissa.
.
Islands Special
Canaria Airport	Las Palmas.
	Las Palmas.
of Rosario	The Palms.
Tenerife SurReina Sofia Airport	Santa Cruz de Tenerife.
North-Los Rodeos Airport	Santa Cruz de Tenerife.
Santa Cruz de La Palma	Santa Cruz de Tenerife.
Catalonia Special
Barcelona Airport	Barcelona.
Barcelona-Maritime	Barcelona.
Barcelona-Franca Zone	Barcelona.
Girona
San Carlos Rapita	Tarragona.
		Ga Special Delegation lycia
Ferrol
The Coruna.
	Coruna.	The Coruna.
A Coruña.
Ribadeo	Lugo.
Villagarcia de Arosa	Pontevedra.
Special Delegation
-Barajas Airport.
Madrid-Carretera.
Special
Nonsleep	Murcia.
Country Special
Passages	Guipuzcoa.
Airport Bilbao	Vizcaya.
Bilbao-Maritime	Vizcaya.
Vizcaya.
Special
Alicante Airport	Alicante.
ValenciaManises Airport	Valencia.
Valencia-Maritime	Valencia.
.
Gandia	Valencia.