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Resolution Of 7 May 2014, Of The Presidency Of The State Tax Administration Agency, Which Modifies The One Of 24 March 1992, On Organisation And Allocation Of Functions To The Inspection Of The Tributes In The Field Of...

Original Language Title: Resolución de 7 de mayo de 2014, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 24 de marzo de 1992, sobre organización y atribución de funciones a la Inspección de los Tributos en el ámbito de...

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TEXT

By judgment of 29 January 2014, the Supreme Court annuls the Resolution of 26 November 2008, of the Presidency of the State Agency for Tax Administration, amending the Resolution of 24 March 2008. 1992 on the organization and assignment of duties to the Inspectorate of Taxation in the field of the competence of the Department of Financial and Tax Inspection, as a collective bargaining agreement has been omitted in its approval procedure. was required.

As a result of the effects of that judgment, it is necessary to amend the Resolution of 24 March 1992 on the organisation and assignment of duties to the Inspectorate of Taxation in the field of the powers of the Department of Financial and Tax Inspection, through the approval of a new Resolution replacing the one of November 26, 2008 that takes into account the provisions of the Supreme Court.

For this reason, prior to the collective bargaining referred to in Article 37 of the Basic Staff Regulations, in the terms declared by the judgment referred to above, this Resolution, which amends the one of 24 of the March 1992 on the organization and assignment of functions to the Inspectorate of the Taxation in the field of the competences of the Department of Financial Inspection and Taxation establishing a structure of the Area of Inspection of the Dependencies Regional of Inspectorate of the Special Delegations which, overcoming the differentiation between Teams and Regional Inspection and Equipment Units and Inspection Units, distinguishes only between Teams and Units according to their field of competence, which is wider in the case of the Equipment.

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

Unique. Amendment of the Resolution of 24 March 1992, of the State Agency for Tax Administration, on the organization and assignment of functions to the Inspectorate of Taxation in the field of the competences of the Department of Financial Inspection and Tax.

The Resolution of 24 March 1992, of the State Agency for Tax Administration, on the organization and assignment of functions to the Inspectorate of Taxation in the field of the competence of the Department of Inspection Financial and Tax, as follows:

One. The title of paragraph 3 is referred to as 'The Central Crime Coordination Unit against Public Finance and the Group Coordination Unit' and the number 3 of that paragraph is deleted.

Two. Paragraphs 4.1 and 4.2 of paragraph 4 are amended, which are worded as follows:

" 4.1 Functions.

The actions of verification and investigation attributed to the Regional Inspections of Inspection will be developed, in general, by the Teams and Units of the Inspection Area. These Teams and Units may also perform other inspection activities.

4.2 Structure and distribution of competencies.

4.2.1 Structure.

The Inspection Area shall be composed of the Equipment and Inspection Units deemed appropriate.

The Inspection Teams shall be led by a Chief of Staff, the Inspector of Finance, in accordance with the instructions which, if appropriate, the Director General of the Tax Office will dictate, and may be integrated by Inspectors of Hacienda, Tecnicos de Hacienda, Agents de la Hacienda Pública and other personnel who at any time are determined by the Head of Regional Dependency.

May be constituted, by agreement of the Director of the Department of Financial and Tax Inspection and at the proposal of the Special Delegate concerned, Inspection Teams formed by the number of Finance Technicians that in each case shall be determined by the Head of the Regional Dependence, whose address shall be the responsibility of an Inspector of Finance who, by delegation of the Chief Inspector, may issue the acts of liquidation and impose the penalties resulting from them. performances by Team Members.

The Inspection Units shall be headed by a Head of Unit, Finance Technician, in accordance with the instructions given by the Director General of the Tax Office and may be made up of Technical Hacienda, Agents of Public Finance and other personnel who at any time are determined by the Head of Regional Dependency.

4.2.2 Distribution of competencies.

A. Inspection teams.

The Inspection Teams, except those provided for in the third paragraph of the previous 4.2.1, may develop their performances on all the tax obliged to which the Regional Dependency of the Inspection in accordance with the provisions of Nos 2 and 3 of this paragraph four, although its scope of preference shall be constituted by the inspection and investigation measures which are of particular difficulty in agreement as set out in the following number 4.2.3 and the actions relating to the obligation (a) a tax which is carried out by economic activities whose turnover or, failing that, the annual volume of transactions declared in any of the financial years exceeds EUR 4,000,000, in the case of measures of general scope; or EUR 5,700,000, in the case of partial-scope actions.

The equipment provided for in the third subparagraph of the previous number 4.2.1 may only carry out inspection measures which are not of particular difficulty in accordance with the provisions of point A of the following paragraph 4.2.3. (a) refer to tax obligations which do not carry out economic activities or tax obligations which, by developing such activities, their turnover or, in their absence, the annual volume of transactions declared in any of the checked exercises does not exceed EUR 2,500,000, in the case of actions of general scope; or EUR 4,000,000, in the case of actions of partial scope.

The distribution of the files between the Inspection Area Teams shall be carried out by the Head of Dependence on the basis of the instructions given by the Director General of the Tax Office.

B. Inspection Units.

The Inspection Units shall carry out inspection activities which are not of particular difficulty in accordance with the provisions of point A of the following paragraph 4.2.3 and which relate to tax obligations which do not develop economic activities or tax obligations which, by developing such activities, their turnover or, failing that, the annual volume of transactions declared in any of the financial years covered does not exceed 4,000,000 In the case of actions of general scope, or EUR 5,700 000, in the case of partial scope.

The distribution of the files between the Units of the Inspection Area shall be carried out by the Head of the Dependence on the instructions which, if any, the Director General of the Tax Office will dictate, which may to attend to the types of jobs performed by the officials who are the head of each Unit. In this case, the effective allocation of powers to the Units up to the amounts indicated in the preceding paragraph shall be conditional on the creation, in the light of the needs of the service, of those posts in the Relationship of Jobs of the State Tax Administration Agency.

4.2.3 Special Inspectors of Difficulty.

A. For the purposes of paragraph 4.2.2 above and in paragraph seis.1.3 of this Resolution, an inspection shall be deemed to be of particular difficulty where the reason for the selection and assignment of the dossier is and, where appropriate, regularisation of the following matters:

• Business restructuring operations (Chapter VIII of Title VII of the recast of the Corporate Tax Act).

• Tax on Corporate Tax by the tax consolidation regime.

• Tax on Value Added Tax by the special regime of the group of entities.

• Qualified Programs as a special difficulty in the Partial Inspection Plan.

B. The cases in which:

the following cases shall be considered as being of particular difficulty, for the purposes of paragraphs ocho.2.c) and ocho.3.2 of this Resolution:

• Be exposed during the verification of special difficulty defined in the preceding paragraph.

• The existence of simulation is appreciated in the terms defined in article 16 of Law 58/2003, General Tax.

• The existence of conflict in the application of the rule is appreciated in accordance with the provisions of article 15 of Law 58/2003, General Tax, or fraud of law in the terms of Article 24 of Law 230/1963, General Tax

• The amount that may be regularized exceeds the amounts fixed in Article 305 of the Organic Law 10/1995, of November 23, of the Penal Code. "

Three. The number 1 in paragraph 6 is amended, which is worded as follows:

" 1. General criteria for the performance of the Equipment and Inspection Units.

1.1 The inspection activities shall be carried out by the teams and units in which the bodies referred to in the preceding paragraphs are structured.

1.2 The performances of the Teams and Units must be ordered and directed in any case by the Heads of each Team or Unit, and will be practiced directly by those or by the Inspectors of Finance and Finance integrated into such Equipment or Units.

The Heads of Team, without prejudice to the possibility of carrying out directly inspection actions in their entirety or in part, will assume responsibility for the fulfillment of the objectives assigned to the Team, they will distribute among the members of the activities to develop and direct and control the proper execution of the activities.

The Heads of Unit shall carry out the inspection activities in whole or in part and distribute among the members of their Unit the other actions assigned to the Unit, directing and controlling the correct execution of the and assuming compliance with the objectives assigned to the Unit.

In case of vacancy, absence or illness of the Heads of Team or Unit, the following rules apply for replacement:

(a) In the National Fraud Investigation Office, the Head of Team shall be replaced by the Inspector of Finance appointed by the Head of the National Fraud Investigation Office.

(b) In the International Office of International Taxation, the Head of Equipment shall be replaced by the Inspector of Finance appointed by the Head of the Office of the National Office of International Taxation.

c) In the Regional Inspection Dependencies, the Head of Equipment shall be replaced by the Inspector of Finance to which the Head of the Dependence or, where appropriate, the Deputy Regional Inspector or the Inspector of Coordinator is appointed. that the Regional Inspector determines. In the same way, the Finance Technician shall be appointed to replace the Head of Unit.

1.3 The Finance Inspectors who are part of the Teams shall develop the actions entrusted to them by the Head of Team, taking into account the importance of the teams.

Within the framework of each Equipment and Inspection Unit, the Finance Technicians integrated in the same shall develop the actions available to the Head of Team or Unit, taking into account the instructions that, if necessary, the Director General of the Tax Office. The allocation of actions can never be assumed by the Finance Technician to carry out all the actions prior to the formalisation of the minutes when they are of particular difficulty or are subject to tax obligations which they develop. economic activities whose turnover or, failing that, the annual volume of transactions declared in any of the financial years exceeds EUR 3,500,000, in the case of measures of general scope, or EUR 5,700 000, actions of partial scope.

In the bodies referred to in paragraph one of this Resolution, it may be entrusted to carry out purely preparatory actions and to check or test facts or circumstances with a tax transcendence to the Agents of the Treasury. Public. "

Four. Paragraphs 2 and 3 of paragraph 8 are amended as follows:

" 2. Signing of minutes.

The Proceedings of the Tax Inspectorate will be signed:

(a) In the National Fraud Investigation Office, by the Head of the Team who has conducted the verification and investigation actions.

(b) In the International Office of International Taxation, by the Head of the Team who has conducted the verification and investigation actions.

(c) In the Regional Inspection Dependencies, and without prejudice to the following points, by the Head of the Team or the Unit that has performed the verification and investigation actions.

However, in the case of verification and investigation actions in which some circumstances of particular difficulty have been appreciated in accordance with the provisions of paragraph 4. 4.2.3. B of this Resolution, as well as in those cases where the turnover or, failing that, the annual volume of operations checked in any of the regularised financial years exceeds EUR 4,500,000 in actions of general scope or EUR 5,700,000 in actions of partial scope, shall sign the minutes, together with the Head of Unit, the Inspector of Finance to whom the Head of the Regional Dependence attribute the supervision of the actions carried out by the Unit. The minutes shall be signed after the Inspector has carried out a detailed analysis of the content of the proposal for regularisation, the documents, evidence and arguments in the file and the details which, if necessary, require the Head of Unit. The Inspector may order any further action to be taken as appropriate. If the Inspector is not in conformity with the proposal for regularisation, which is finally subject to his or her consideration of the fact that it is not correct, he shall sign the minutes of the proposal for regularisation which he considers to be appropriate. which shall be drawn up in accordance with their instructions.

Also, when a Treasury Inspector or Finance Technician has been entrusted with the completion of all the actions prior to the formalization of the minutes on a certain tax obligation and not assigned the signature, shall sign the minutes in any case, the Head of Team or Unit, and may also be signed by the official.

d) In the cases referred to in the third subparagraph of paragraph 4. 4.2.1 of this Resolution, by the Finance Technician or Technicians who have developed the actions.

(e) When the signature is assigned in accordance with the following paragraph 3 (3), by the official to whom it has been assigned. In this case, the assignment of the Head of Team or Unit shall be recorded in the file. "

3. Signing of the proposals for regularisation.

3.1 The signature assignment involves the authorization of the Head of Team or Unit to ensure that the actuary who has developed the entire action prior to the formalization of the minutes can sign them with the representative. The granting of the signature assignment implies that the Head of Team or Unit expresses its compliance with the contents of the minutes.

3.2 The Heads of Team of the Regional Inspection Dependencies will be able to assign the signature of the proposals for regularisation resulting from the actions of verification and investigation to the Inspectors of Finance, as well as to Finance Technicians who do not occupy entry posts provided that, in both cases, they have carried out in an effective manner all the actions prior to the formalisation of the minutes.

addition, the Heads of Unit of the Regional Inspections of Inspection may assign the signature of the proposals for regularisation resulting from the actions of verification and investigation to the officials of the Unit that (a) they shall be employed by the Finance Technician other than the entry-level and have effectively carried out all the proceedings prior to the formalisation of the minutes.

The signature of the Finance Technicians shall not be assigned when any circumstance that determines a particular difficulty arising in accordance with the provisions of paragraph 4. 4.2.3 is assessed in the file. B of this Resolution or when the turnover or, failing that, the annual volume of operations checked in any of the regularised exercises exceeds EUR 4,000,000 in respect of actions of a general scope, or EUR 5,700 000 of actions of partial scope.

3.3 The signature assignment shall be granted by the Head of Team or Unit on the basis of the instructions given by the Director-General of the Tax Office. Without prejudice to the exercise of the management and control functions corresponding to the Head of Team or Unit during the development of the audit and investigation actions, the signature allocation shall only be carried out after an analysis has been carried out. details of the content of the proposal for regularisation, the documents, evidence and arguments in the file and the details which, if necessary, require the Head of Team or Unit of the actuary. If the Head of Team or Unit is not in conformity with the proposal for regularisation which is subject to his or her consideration of the fact that it is not correct, he shall sign the minutes of the proposal for regularisation which he considers to be which will be drawn up in accordance with their instructions.

3.4 The signature assignment must be prior to or concurrent with the subscription of the record and attached to it. "

Five. The term 'sub-inspectors' included in paragraphs 3, 4 and 7 of the Resolution of 24 March 1992 on the organisation and assignment of duties to the Inspectorate of Taxation in the field of competence of the Department of Inspection Financial and Tax is replaced by the term "Finance Technicians".

The term "Inspectors" included in paragraphs 4 and 7 of the above Resolution is replaced by the term "Finance Inspectors"

Transitional disposition.

The provisions of this Resolution will apply to the verification and investigation actions initiated and not concluded prior to its entry into force by the Teams and Inspection Units of the Dependencies. Regional Inspectorate of the Special Delegations of the Tax Office, which shall continue until their termination taking into account the provisions of this Resolution.

Repeal provision.

As of the entry into force of this Resolution, the transitional provision 2 of the Resolution of 20 March 2003, of the Presidency of the State Agency for Tax Administration, amending the March 24, 1992, on the organization and assignment of duties to the Inspectorate of Taxation in the field of competence of the Department of Financial and Tax Inspection.

Single end disposition. Entry into force.

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

Madrid, May 7, 2014. -President of the State Tax Administration Agency, Miguel Ferré Navarrete.