Article 51 of Law 14/2000, of 29 December, of Tax, Administrative and Social Measures, creates, with the name of Institute of Fiscal Studies, a public body with the nature of an autonomous body, of those provided for in Articles 45 et seq. of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

The significant importance achieved by the Institute of Fiscal Studies in the history of the Spanish Public Finance, the quality and quantity of the training provided to the officials and other staff at the service of the Financial administration, its relevant intellectual function in the field of studies and investigations of tax policy and tax law, as well as the international projection of its actions, made it advisable not only to maintain these activities, but strengthening them, adapting them to the new needs of the administration State financial instrument, by means of a more flexible and dynamic legal instrument of administrative action, as is the figure of an autonomous body.

In this way, the Institute of Fiscal Studies will be able not only to maintain its prestige in the professional and academic world, as well as its work of cooperation with the fiscal policy of the government, but, using the mechanisms Law 6/1997, of April 14, of the Organization and the Functioning of the General Administration of the State, will be able to speed up its structure and operation, opening itself up to civil society and, in particular, to the University and other entities, public and private, interested in the analysis of the Spanish and international public economy.

This Royal Decree aims to achieve these objectives, for which in its four chapters it regulates the organic structure and functions of the autonomous body Institute of Fiscal Studies, enhancing the functions of study and cooperation with other entities and regulating an organization that, without increasing public spending, responds to the needs of reform of the financial and tax institutions that society and the Spanish economy demand.

In its virtue, at the initiative of the Minister of Finance, at the joint proposal of the Ministers of Public and Finance, according to the Council of State and after deliberation by the Council of Ministers at its meeting of the day 26 January 2001,

D I S P O N G O:

Single item. Approval of the Statute of the autonomous body Institute for Fiscal Studies.

The Statute of the autonomous body Instituto de Estudios Fiscales is approved, in accordance with the provisions of article 62.3 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State, whose text is inserted below.

Additional disposition first. Regulatory referral.

All references that are made in the current legislation to the Directorate General of the Institute of Fiscal Studies, or to its functions and units, should be understood by the autonomous body Institute of Studies Prosecutors.

Additional provision second. Subrogation on rights and obligations.

The autonomous body Institute for Fiscal Studies is subrogated, without a solution of continuity, in the totality of the goods, rights and obligations affecting or constituting in virtue of its functions, without the alteration the administrative produced has no extinguishing, novatory or amending effect on the legal, public or private relations, in which the institution is a party.

Additional provision third. Extinct organs.

The creation of the autonomous body Institute for Fiscal Studies involves the suppression of the following management and advisory bodies:

a) Directorate General of the Institute for Fiscal Studies.

b) Subdirectorate General for Public Expenditure Studies.

c) General Staff Training Subdirectorate General.

d) General Staff Training Subdirection.

e) General Subdirection of Relations with other Financial Administrators.

f) General Secretariat.

g) Advisory Board.

Additional provision fourth. Budgetary impact.

The modifications and adaptations to the organic structures that are provided in this Royal Decree in no case may result in any increase in public expenditure.

Single transient arrangement. Units and positions of lower organic level to General Subdirection.

The units and jobs with lower organic level to General Subdirection will continue to remain until the relations of jobs adapted to the new organic structure established in the Statute.

Single repeal provision. Regulatory repeal.

The provisions of the same or lower rank that are contrary to the provisions of this Royal Decree and, in particular, the following are hereby repealed:

(a) Articles 2.2.e) and 7 of Royal Decree 1330/2000 of 7 July for the development of the basic organic structure of the Ministry of Finance.

b) Article 2.1.e of Royal Decree 689/2000 of 12 May establishing the basic organic structure of the Ministries of Economy and Finance.

Final disposition first. Regulatory authority.

The Ministers of Public Administrations and Finance are hereby authorized to adopt, by Order, within the scope of their respective powers, the necessary measures for the development and implementation of this Royal Decree.

Final disposition second. Budgetary changes.

The Finance Minister will make the necessary budgetary changes to comply with the provisions of this Royal Decree.

Final disposition third. Entry into force.

This Royal Decree shall enter into force on the day of its publication in the "Official Gazette of the State", with effect from 1 January 2001.

Dado en Madrid a 26 de enero de 2001.

JOHN CARLOS R.

The First Vice President of the Government and Minister of the Presidency,

MARIANO RAJOY BREY

STATUTE OF THE INSTITUTE OF TAX STUDIES

CHAPTER I

General provisions

Article 1. Legal nature and membership.

1. The Institute for Fiscal Studies is an autonomous body provided for in Chapter II of Title III of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State, attached to the Ministry of Finance, through the Secretariat of State of Finance.

2. It is up to the Ministry of Finance, through the Secretariat of State of Finance, the strategic direction, the evaluation and control of the results of its activity, without prejudice to the powers conferred on the General Intervention of the State administration in terms of the evaluation and control of the results of public bodies in the state public sector.

Article 2. Legal regime and management autonomy.

As a self-governing body, it has a distinct public legal personality, its own assets and its own treasury, as well as management autonomy, governed by the provisions of Law 6/1997 of 14 April of the Organization and the Functioning of the European Union. of the General Administration of the State, in the recast text of the General Budget Law, approved by the Royal Legislative Decree 1091/1988 of 23 September; in Article 51 of Law 14/2000 of 29 December, of Tax Measures, administrative and social order, and in the other provisions applicable to bodies self-employed by the General Administration of the State, as well as by the present Royal Decree.

CHAPTER II

Object and functions

Article 3. Functions.

It is for the Institute of Fiscal Studies to exercise the following:

(a) Research, study and economic and legal advice in matters relating to public revenue and expenditure and its impact on the economic and social system, as well as the analysis and exploitation of statistics tax.

b) Assistance and collaboration with the administrative bodies responsible for convening the access tests for the selection of Corps officials assigned to the Ministries of Finance and the Economy with functions of administration and management of public finances.

c) The training of officials and other personnel in the specific areas of the Public Finance, including the techniques of administration and financial and tax management, budgeting and public expenditure, as well as the other training activities which are entrusted to it, in collaboration with the management bodies of the Departments and in accordance with their needs, the relevant training programmes in the medium and long term.

d) The development of coordination and cooperation relations with other institutions, institutes, public administration schools, universities, institutions, agencies and other financial administrations, national and (i) international, in the field of studies and research on tax systems and public expenditure or on training and improvement of personnel with administrative functions in these areas.

e) The common character and management of resources and resources allocated to the autonomous body.

(f) The editing and dissemination of official publications related to the Institute's own activity for the best performance of the competencies described in paragraphs (a) to (d) above.

g) Cuestuas others that are attributed to you by laws or regulations.

CHAPTER III

Organization General Organization

Section 1. General Provisions

Article 4. Management and advisory bodies.

1. The governing bodies of the Institute for Fiscal Studies are as follows:

a) The Rector Board.

b) The General Address.

2. Depending on the Director-General, the following management bodies will exist, with the organic level of Subdirector-General:

a) Address of the School of Public Finance.

(b) General Staff Training Subdirectorate of the Ministry of Finance and Economy.

(c) Deputy Director General of Management Personnel Training of the Ministries of Finance and Economy.

d) Subdirectorate General of Tax Studies.

e) Subdirectorate General for Budgetary and Public Expenditure Studies.

f) Organization, Planning, and Resource Management General Subdirection.

3. The advisory bodies of the Institute for Fiscal Studies are as follows:

a) The Codification Advisory Commission for Tax Regulations.

b) The Codification Advisory Commission for Financial and Budgetary Regulations.

Rector Board Section 2.

Article 5. Legal status of the Governing Council.

In the Institute of Fiscal Studies there will be a Governing Council. The Governing Council is a collegiate body, whose legal status is in accordance with the rules contained in Chapter II of Title II of Law 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Rules of Procedure Common Administrative.

Article 6. Composition of the Governing Board.

1. The Governing Council shall be composed of the following:

a) President: the Minister of Finance.

(b) Vice-Presidents: the Secretary of State for Finance and the Secretary of State for Budgets and Expenditure.

c) Vocals:

1. The Deputy Finance Minister.

2. The Secretary-General for Fiscal, Territorial and Community Policy.

3. The General Controller of the State Administration.

4. The Director-General of the State Tax Administration Agency.

5. The Director-General of the autonomous body Institute for Fiscal Studies.

6. The Director-General of Budgets.

7. The Director General of Tribute.

8. The Director General of Insurance and Pension Funds.

9. The Technical Secretary General of the Ministry of Finance.

10 The Inspector General of the Ministry of Finance.

11. The Director of the National Institute of Public Administration.

As the Secretary of the Governing Council, with a voice and no vote, will act as the Director-General of Resources for the Institute for Fiscal Studies.

2. The President may convene the meetings of the Council with the Deputy Directors-General of the Agency who are not members of the Body, who shall be in attendance with a voice but without a vote.

Article 7. Functions of the Rector Board.

The Governing Council will be responsible for:

1. Propose strategic lines of action of the body.

2. Provide support to training and assistance activities carried out by the Institute.

3. To promote the research and dissemination of publications developed in the center.

4. Promote cooperation with other entities and institutions.

5. Exercise the remaining privileges conferred upon it by the legal order.

Section 3. Of The Director General

Article 8. Appointment and termination.

The Director-General of the autonomous body Institute for Fiscal Studies will have the organic level of Director General and will be appointed and separated by Royal Decree agreed in the Council of Ministers, on the proposal of the Minister of Hacienda.

In case of absence, vacancy or illness, the Director-General shall be replaced by the Director of the School of Public Finance and, failing that, by the Deputy Director-General of the Organization, Planning and Management of Resources.

Article 9. Functions.

It will be up to the CEO:

1. Flaunt the ordinary representation of the autonomous body.

2. Approve and execute your plans and programs.

3. To exercise the management of the autonomous body and its staff, in accordance with the terms laid down in the current legal provisions.

4. Approve their pre-projects of annual expenditure and revenue budgets, as well as render the accounts of the Autonomous Body.

5. Draw up annual activity reports.

6. To conclude all kinds of acts and contracts on behalf of the autonomous body.

7. Sort the expenses and approve the payments.

8. Perform as many other functions as legal or regulatory rule.

Article 10. Acts and resolutions of the Director-General.

End to the administrative route all acts and resolutions of the Director General of the Institute of Fiscal Studies, in accordance with the provisions of the additional 15th of Law 6/1997, of April 14, Organization and Operation of the General Administration of the State.

Against the acts and resolutions of the Director-General, the right to appeal proceedings, without prejudice to the right of replacement, provided for in Law No 30/1992 of 26 November 1992 on the legal system of Public administrations and the Common Administrative Procedure.

Section 4 of the Advisory Commission on Codification Of Tax Legislation

Article 11. Legal regime.

The Advisory Committee on the Coding of Tax Regulations is a collegiate body, whose legal status is in accordance with the rules contained in Chapter II of Title II of Law 30/1992 of 26 November of Legal Regime of the General Administration and the Common Administrative Procedure, with the requirements laid down in Chapter IV of Title II of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

Article 12. Composition.

The Commission shall be composed of the same vowels as referred to in Article 6, acting as Secretary, with a voice and without a vote, the Deputy Director-General of Tax Studies of the Institute for Fiscal Studies. In addition, there may be up to a maximum of 10 members chosen among persons of recognized prestige in the tax area and the Public Finance, who will be appointed by the Secretary of State of Finance.

The Presidency of the Commission shall be the responsibility of the Minister of Finance and the Vice-Presidency to the Secretary of State for Finance.

Article 13. Functions.

The Advisory Committee on Codification Of Tax Regulations is responsible for advising on the following tasks:

(a) The carrying out of studies and suggestions in order to review the laws and other current tax laws, both on their own initiative and as a result of proposals that may be made by the higher bodies of the Ministry of Finance in these matters.

b) The preparation, without prejudice to the functions assigned to the Technical Secretariat of the Ministry of Finance and in collaboration with the Ministry of Finance, of compilations of provisions or recasting or revision of legal texts in the field tax.

Section 5 of the Codification Advisory Commission for Financial and Budgetary Regulations

Article 14. Legal regime.

The Advisory Committee on the Codification of Financial and Budgetary Regulations is a collegiate body whose legal status is in accordance with the rules contained in Chapter II of Title II of Law 30/1992 of 26 November 1992. Legal status of public administrations and the common administrative procedure, with the requirements laid down in Chapter IV of Title II of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of Status.

Article 15. Composition.

The Commission shall be composed of the same vowels as referred to in Article 6 of this Royal Decree, acting as Secretary, with a voice and without a vote, the Deputy Director-General for Budgetary Studies and Public Expenditure of the Institute for Fiscal Studies. In addition, up to a maximum of 10 vowels chosen from persons of recognised prestige in the financial, budgetary and public finances, who shall be appointed by the Secretary of State for Budgets and Expenditure, may exist.

The Presidency of the Commission shall be the responsibility of the Minister of Finance and the Vice-Presidency to the Secretary of State for Budgets and Expenditure.

Article 16. Functions.

The Financial and Budgetary Regulatory Advisory Commission is responsible for advising on the following tasks:

(a) The carrying out of studies and suggestions in order to review the laws and other financial and budgetary regulations, both on their own initiative and as a result of proposals that may be made by the higher bodies of the Ministry of Finance in these matters.

b) The preparation, without prejudice to the functions assigned to the Technical Secretariat of the Ministry of Finance and in collaboration with the Ministry of Finance, of compilations of provisions or recasting or revision of legal texts in the field financial and budgetary.

Section 6. Of Other Management Bodies

Article 17. Other management bodies.

As immediate responsible bodies dependent on the Director-General, and with the competencies assigned to them, the following units shall exist with the organic level of Subdirectorate General:

a) Address of the School of Public Finance.

(b) General Staff Training Subdirectorate of the Ministry of Finance and Economy.

(c) Deputy Director General of Management Personnel Training of the Ministries of Finance and Economy.

d) Subdirectorate General of Tax Studies.

e) Subdirectorate General for Budgetary and Public Expenditure Studies.

f) Organization, Planning, and Resource Management General Subdirection.

Article 18. Directorate of the School of Public Finance. Functions.

The Directorate of the School of Public Finance shall exercise, in support of the Director-General, the management and promotion of the tasks set out in paragraphs (b) and (c) of Article 3 of this Statute and the training part thereof. (d) of the same Article, as well as the coordination of the General Training Subdirectorates of the Institute for Fiscal Studies.

He will also be responsible for the design and development of the Institute for Fiscal Studies ' strategic pedagogical program.

Article 19. Deputy General Directorate of Higher Personnel Training of the Ministries of Finance and Economy. Functions.

Under the supervision of the Director of the School of Public Finance, the General Staff Training Subdirectorate of the Ministries of Finance and the Economy shall exercise the functions set out in paragraphs (b) and (c) and part of the training referred to in paragraph (d) of Article 3 of this Statute.

Article 20. Deputy General Directorate of Personnel Training for the Ministry of Finance and the Economy Ministry. Functions.

Under the supervision of the Director of the School of Public Finance, the General Staff Training Subdirectorate of the Ministries of Finance and the Economy shall exercise the functions set out in paragraphs (b) and (c) and the part of the training referred to in Article 3 (d) of these Statutes.

Article 21. Deputy Director General of Tax Studies. Functions.

The General Subdirectorate for Tax Studies shall exercise the functions referred to in Article 3 (a) of these Statutes, in relation to the tax system and the national coordination and cooperation part. International research and research on tax matters. It shall also assume the publication and dissemination of official publications relating to the Institute's own activity for the best performance of the tasks and tasks assigned to it.

Article 22. Deputy Director General for Budgetary Studies and Public Expenditure. Functions.

The General Subdirectorate for Budgetary Studies of Public Expenditure shall exercise the functions referred to in paragraph (a) of Article 3 of this Statute in respect of financial, budgetary and expenditure matters. public and national and international coordination and cooperation in the field of studies and research on financial, budgetary and public expenditure issues.

Article 23. General Sub-direction of Organization, Planning and Resource Management. Functions.

The General Secretariat of the Organization, Planning and Management of Resources will exercise the functions of managing the general services and the internal system, the development of the economic and budgetary functions, the management library and, in general, the management of the resources and resources of the autonomous body.

Section 7. Territorial Structure

Article 24. Territorial structure.

1. The Institute for Fiscal Studies is based in Madrid, but it will be able to develop its activities in a decentralized way in other localities, both through the establishment of peripheral units and through specific actions or by means of collaboration, agreement or cooperation with other institutions or public or private entities. Territorial units will be functionally dependent on the Institute for Fiscal Studies, without prejudice to their organic membership of the Economy and Finance Delegations.

2. The Institute for Fiscal Studies, without prejudice to the creation of other territorial units, currently has the following Regional Centers:

a) Regional Center of the Institute of Fiscal Studies, based in Barcelona.

b) Regional Center of the Institute of Fiscal Studies, based in Valencia.

c) Regional Center of the Institute of Fiscal Studies, based in Seville.

d) Regional Centre of the Institute of Fiscal Studies, based in A Coruña.

CHAPTER IV

Economic, wealth, hiring, and personnel regime

Article 25. Heritage and economic resources.

The economic assets and assets of the Institute for Fiscal Studies will be as follows:

a) The assets and values that constitute your heritage.

(b) The products and income of such assets.

(c) The specific consignations assigned to them in the General Budget of the State.

(d) Current transfers or capital transfers from public administrations or entities.

e) The ordinary and extraordinary income that you are entitled to receive as a result of your management or operating activities.

f) Donations, inheritances and legacies and other contributions from private and private entities.

g) Income from training, research, publishing and publishing activities, as well as other services provided that, in accordance with their duties, can be provided.

h) Any other resources that might be attributed to you.

Article 26. Arrangements for procurement and inspection.

The autonomous body Instituto de Estudios Fiscales will be governed by the general rules for the procurement of public administrations, subject to the provisions of article 49 of Law 6/1997, of 14 April, of the Organization and Operation of the General Administration of the State.

The autonomous body shall be subject to inspection by the General Inspectorate of the Ministry of Finance in accordance with Articles 43.2 and 59 of Law 6/1997 of 14 April, and in Royal Decree 1733/1988, of 31 July, on procedures for the performance of the inspection of the Ministry's services.

Article 27. Economic-financial regime.

The budgetary, economic, financial, intervention, financial control and accounting system will be the one established in the recast text of the General Budget Law, approved by the Royal Legislative Decree 1091/1988, 23 September, and other implementing rules.

The autonomous agency will be subject to internal control of its economic and financial management to be carried out by the Delegate Intervention, attached to the Directorate of the same, without prejudice to its functional dependence on the Intervention General of the State Administration and, whose organic level will be determined in the corresponding relation of jobs, that will exist in the agency.

Article 28. Staff arrangements.

The official or labor staff of the Institute of Fiscal Studies shall be governed by the regulations on public service and labor law applicable to the rest of the staff of the General Administration of the State.