Article 103 of Law 31/1990, of 27 December, of the General Budget of the State for 1991, created the State Tax Administration Agency. Paragraph 8 sets out the model of legal aid to the tax office, which makes it essentially a matter of the existence of a legal service of its own, made up of lawyers of the State, of a contentious and consultative nature, and acting as a legal entity. under the top coordination of the State Legal Service Directorate; singularity that also finds coverage in Article 1.4 of Law 52/1997 of 27 November of Legal Assistance to the State and Public Institutions.

The Order of 29 July 1994, of Legal Assistance to the Agency, which developed some of the aspects of Article 103.e8 of Law 31/1990, was subsequently issued and made it possible to have its initial constitution and the operation of the first organisational structures of that Legal Service, developed by the Resolution of the President of the Agency of 5 December 1994.

Currently, with the important experience of the intervening years, having consolidated and vastly exceeded its primitive structure, the time has come to complete it, adapting it to the important needs of the legal assistance to be provided by the central and territorial bodies of the State Tax Administration Agency, with a view to achieving greater efficiency in the exercise of its functions.

In this sense, the Modernization Plan of the Tax Agency contemplates as a structural measure the reinforcement and redefinition of the functions of the Legal Service. Specifically, in the organizational field it is envisaged: the strengthening of its central services, the conclusion of the territorial plant with the creation of new Regional Legal Services and, finally, a new Resolution of the Presidency of the Agency that accommodates the structure of the Legal Service to those objectives and allows for the smooth functioning and effective coordination of legal advice and defence in the opinion of the Agency.

This Resolution is therefore due to the implementation of one of the measures of this plan. And for this purpose a flexible structure is designed that responds to the modern guidelines of organization of this kind of legal services, which has forced to define precisely the organs and units that integrate it, enunciating the catalogue of the responsibilities and responsibilities assigned to them, as well as a coherent distribution of the tasks between their units. At the same time, the traditional principles on which all legal assistance is based on the State and its institutions are recalled.

In the light of all the above, and given that Article 103 (11) of the Law 31/1990, in conjunction with the order 15th of the Order of 2 June 1994, which develops the structure of the Agency State of the Tax Administration, it enables the President of the Agency to issue normative resolutions for which the lower units to Subdirección General are structured, as well as to carry out the con-creta allocation of powers to the And to the Agency's own General Subdirectorates, I have agreed as follows:

First. Legal Service of the Tax Office.

1. The State Tax Administration Agency has its own Legal Service, made up of State Lawyers, which is organically dependent on the Director-General of the State, with the rank that its organizational rules establish.

The Legal Service of the State Tax Administration Agency will provide legal assistance under the superior coordination of the State Legal Service Directorate.

Second. Functions: Legal assistance.

1. In accordance with Article 103.8 of Law 31/1990 and other applicable provisions, and without prejudice to the powers conferred on the Legal Service of the State, it is for the Agency's Legal Service to exercise in its field of the following functions:

(a) Advice on the law of the Agency.

(b) The representation and defence in judgment of the Agency before the Courts and Courts of Justice of any court order in the cases provided for in Article 3 of the Order of 29 July 1994.

c) The procedural and defense application of the Tax Agency in the legal proceedings of a contradictory nature in which it is a party and which may give rise to judicial proceedings. Legal protection may include the interposition of resources or claims, the submission of written submissions and conclusions, as well as the provision of evidence and other similar procedures.

d) The representation and defense, in the framework of the current legislation, of the authorities, officials and employees of the Tax Agency, whatever their procedural position, when the procedures or processes are followed against as a result of acts or omissions related to the exercise of his office in the same.

e) The elaboration of reports or studies on the doctrine of the Courts of Justice and the jurisprudence, as well as on the state of the legal doctrine, in relation to the matters or the legal questions of interest to the Agency.

(f) The monitoring of all judicial processes in which the Agency is a party, which are brought before the Courts and Courts of Justice, coordinating the action of the Agency's bodies in relation to its intervention in the the processes, regularly informing their management centres of the state and relevant incidents of such disputes.

g) The monitoring of all complaints made by the Agency's organs before the Police, Civil Guard, Fiscal Ministry, Courts and Courts of Justice, and other authorities, adopting or proposing to its organs competent to take such measures as it considers relevant for the best defence of the interests of the Agency, regularly informing the Agency's decision-making bodies and their management centres of the relevant state and incidents of the same.

(h) The prior report of the conventions to which the Agency is a party and of the rules of organisation and competence to be approved by the Agency's bodies.

2. In particular, and within the scope of the powers laid down in Article 3 of the Order of 29 July 1994, the Agency's Legal Service shall promote legal proceedings in respect of the rights of the Treasury. Public whose management is the responsibility of the State Tax Administration Agency and those arising from the fight against tax and customs fraud. For these purposes, it shall inform the competent bodies on how many matters the Agency intends to promote legal proceedings.

In the exercise of the advisory function, the legal service shall not be subject to instructions, guidelines or any other class of indication of the advisory bodies or authors of the acts being consulted.

Third. Structure of the Legal Service of the State Tax Administration Agency.

1. The Agency's Legal Service is structured in central and territorial bodies, and acts in a unified manner under the impetus and direction of its Director.

2. In the territorial field, the Legal Service shall be articulated in Regional Legal Services, one in each Special Delegation of the Agency, in accordance with the Order of 29 July 1994. These territorial services shall be organically dependent on the Director of the Agency's Legal Service and functionally in each of the Subdirectorates in the field of their respective competences.

3. The bodies of the Agency's Legal Service shall in turn be used preferably in legal teams and in administrative or organisational support units.

Fourth. The Directorate of the Legal Service of the State Tax Administration Agency.

1. In the central field, the Directorate of the Legal Service shall be composed, in addition to its Director, by the following bodies:

a) Deputy Director General of Legal Organization and Assistance.

b) Subdirectorate-General for Consultative and Contentious Affairs.

2. The following central units shall be directly dependent on the Director of the Agency's Legal Service:

a) The Assistant General Subdirection of Conjunction Processes.

b) The Deputy General Subdirectorate For Special Actions.

c) The Deputy General Address Of The Legal Regime.

3. The Director may attribute the effective coordination and monitoring of one or more Assistant Subdirectorates to a Deputy Director-General.

4. In the field of management, central administrative units are set up, of a horizontal nature, which will have the permanent support in their functions for the organs and units that structure the Agency's Legal Service. These units will be organically dependent on the Director of the Legal Service, which may entrust its effective management and control to any of the Deputy Directors-General. The support units are as follows:

a) The Central Office of the Attorney General's Office.

b) The Central Administration and Personnel Unit.

c) The Central Planning and Control Unit.

d) The Central Legal Documentation Unit.

e) The Central Legal Computing Unit.

f) The Central Recruitment Unit.

5. In the case of vacancy, absence or illness of the Director, his/her duties shall be performed by the oldest Deputy Director-General in office.

Fifth. Director of the Legal Service.

It is for the Director of the Legal Service to be responsible for the proper legal assistance to the Tax Office and its management bodies, the management and the head office of the central and territorial bodies of the The Agency's legal service and the promotion of its activities and programmes. In particular, it shall be:

A. In the field of legal assistance:

(a) Permanent, direct and immediate legal assistance to the Director-General and the President of the Agency.

(b) Authorising, at the request of the competent bodies of the Agency, the representation and defence of civil servants or public employees by their Legal Service, whatever their procedural position in the procedures to be followed. by actions or omissions related to the position. In the case of decision-making bodies and management of the Agency, the authorisation shall be the responsibility of the Director-General.

(c) Authorising the agency's staff, through its Legal Service, in matters which affect or are of interest to the Agency and the exercise of its actions or resources, either on its own initiative or at the request of the the competent bodies of the tax office, within the scope laid down in Article 3 of the Order of 29 July 1994.

(d) The presentation, subject to the authorization of the Director-General, of complaints of offences or offences relating to events affecting the normal functioning of the Agency's bodies, the objective and legal action of its officials or public employees or, where appropriate, the fight against tax and customs fraud.

e) Propose to the competent organs of the State Administration of Tax Administration the withdrawal of the actions exercised on behalf of the State Agency of Tax Administration, the search in the form of the pretensions that they are exercised in respect of the same, and in general the whole or partial provision of the procedural action, without prejudice to the provisions of Article 7 of the Order of 29 July 1994.

(f) The communication to the Legal Service of the State of the acts of provision of the procedural action and the exercise of judicial proceedings in matters in which the Agency is a party, as well as the consultation of the Directorate of the Service Legal status of cases requiring a general unification of criteria.

(g) Vellar for the recognition and demand of the procedural costs caused in favour of the Agency in the contentious cases in which the Legal Service of the Agency has appeared.

B. In the internal organisation of the Legal Service:

(a) The internal membership of the cases and tasks, the establishment in the Legal Service of homogeneous legal criteria in respect of the consultative and contentious actions of the Agency, without prejudice to the superior coordination which is the responsibility of the State Legal Service Directorate.

(b) Promote, coordinate and monitor the activities and functioning of the various bodies and units of the Agency's Legal Service, and establish the general criteria for the distribution of tasks; administrative and organizational.

c) Select and approve the Legal Service's internal objectives and action programs.

(d) The representation of the Agency's Legal Service in its relationship with the departments, central departments and other management bodies of the Agency, as well as, where appropriate, with the central bodies of the Agency. State, being able to collect from them the information and documentation that is necessary for the proper exercise of the functions of the Legal Service.

e) Vellar for the integrity and security of the media, files and documentation in the Legal Service and for the confidentiality of the matters entrusted to or dealt with in the Legal Service.

C. In the field of legal coordination:

(a) Propose to the Director-General of the Agency the legal measures or instruments to avoid or put an end to litigation or legal disputes, as well as to improve the legal quality of the legal acts and business in which the Agency's bodies are involved.

b) To promote the relations of legal collaboration and procedural information with courts, arbitrators, the Prosecutor's Office and other legal services.

c) To be the channel of permanent relationship and communication of the Agency with the Directorate of the Legal Service of the State and, where appropriate, with the State Attorneys.

d) centralize information on complaints, procedures, processes and disputes in general that affect the Agency, as well as ensuring and promoting the full computerisation of the consultative and contentious issues of the Agency; to step up a smooth reporting and regular communication on the state of handling of these matters to the bodies of the tax office affected by them.

D. In general:

(a) The power to collect any of the functions attributed to the Agency's Legal Service and its organs, where appropriate.

b) The other attributions entrusted to you by the ordering.

Sixth. General Subdirectorates.

1. The following competencies shall be the responsibility of the General Secretariat of the Organization and Legal Assistance:

(a) Legal assistance to the central organs of the Tax Office in the contentious and consultative matters of the functional areas established by the Director and, in particular, those of organisation and administration internal to the Agency.

(b) The legal assistance and coordination of the territorial bodies of the tax office in the matters of their competence.

c) The effective coordination of the Adjuntas in the areas disconcentrated in these, when assigned to it by the Director.

d) The coordination of the Regional Legal Services and their delegated offices, unless they are attributed to another Subdirection.

e) The legal advice and representation and defence in judgment in the matters or matters entrusted to it by the Director of the Legal Service.

f) The impetus and execution of the organizational tasks entrusted by the Director.

e) The technical-legal inspection of the action of the State Attorneys and the lawyers entrusted to them with the function of representation and defense in exceptional cases.

2. The following powers shall be the responsibility of the General Subdirectorate for Consultative and Contentious Affairs:

(a) Legal assistance to the central organs of the Tax Agency in contentious and consultative matters in the functional areas established by the Director and in particular in the areas of Control, Management, and Collection.

b) The effective coordination of the Adjuntas in the areas disconcentrated in these, when assigned to it by the Director.

(c) The legal advice and representation and defence in judgment in the matters or matters entrusted to it by the Director of the Legal Service.

(d) Sufficient, except in the case of recruitment, at the request of the central departments and departments of the Agency, of the powers of any kind and other personality documents to have effects on them, stating their sufficiency in relation to the purpose they have presented.

e) The drive and execution of organizational tasks that the Director entrusts.

Seventh. Attached General Subaddresses.

1. The Deputy General Direction of Consucional Processes shall assume:

The overall coordination of the processes involving the Agency and the coordination of legal assistance to the bodies of such processes when they are made up of officials of the Agency.

The direction of the representation and defense of the Agency in the condalent processes relating to debtors whose collection management corresponds to the central organs of the Department of Collection Monitoring, with the collaboration of the Department of Collection of the Agency, the recovery of claims from the Public Finance of debtors in insolvency.

2. The Deputy Directorate-General for Special Actions shall assume:

The implementation of the consultative and contentious actions entrusted to them by the Director in the light of their special relevance to the Agency or requiring a singular coordination, as well as the organization of legal teams that were necessary for this.

The overall coordination of the legal defense of the authorities, officials and employees of the Agency, and the representation and defense in judgment when they belong to the departments and central services of the Agency.

The drafting and examination of legal instruments entrusted to the Agency's Legal Service.

The information coordination of the complaints made by the Agency and its situation, as well as of the criminal proceedings requested by the Agency, without prejudice to the powers of other bodies of the Agency.

3. The Deputy Directorate-General for Legal Regime shall assume:

The implementation and coordination of the consultative and contentious actions entrusted to it by the Director in matters of wealth, recruitment, official and labor personnel, inspection of work, safety and hygiene, inspection of the Agency's economic and financial services or arrangements.

The direction of the representation and defence in the opinion of the Agency in the matters referred to above when the cases correspond to the central organs of the Agency.

Report on the draft provisions or conventions that may affect the Agency's legal status and the functions conferred upon it by the legislation in force, when they are submitted to the Service Legal.

Eighth. Central Support Units.

1. The Central Office of the Attorney General. This unit will be responsible for:

The regular administrative management and file of litigation files on Legal Service matters.

The periodic monitoring of the situation of contentious issues and procedural or procedural time limits.

The monitoring of the recognition and enforcement of procedural costs in favour of the Agency.

The full computerization of contentious issues and their ongoing update.

The organisation of the receipt, registration, transfer and delivery of documents or communications relating to court cases and, where appropriate, administrative cases, in the contentious cases in which the Legal Service of the Agency.

The distribution of tasks and routes to the tax agents, as well as the organization of the emergency services necessary for the presentation of written in the Courts of the Guard.

The receipt of judicial decisions communicated by the Legal Service of the State to the Tax Agency in matters of its competence and its subsequent computerization and communication to the departments and departments concerned, for their knowledge or execution.

2. The Central Planning and Control Unit. This unit corresponds to:

Monitoring of the implementation of the internal objectives plans and of the Legal Service's action programmes, as well as the effective monitoring of compliance with such plans and programmes.

The compilation of monthly and quarterly statistics on consultative and contentious issues.

The elaboration of an annual memory of all the actions of the Legal Service.

Administrative support for the technical and legal inspection of the central and territorial organs of the Legal Service. Where such technical-legal inspection relates to the action of a State Advocate, it shall be carried out by a Deputy Director-General of the Legal Service.

The regular administrative management of the advisory affairs, as well as their control, time-frame, record, file and computerization.

3. The Central Unit for Administration and Personnel. This unit corresponds to the administrative organization and the execution of the personnel and material resources of the Legal Service. Specifically:

Administrative processing in the Legal Service of matters relating to management, its human resources and in particular the case of competitions, appointments, permits, employment or employment status and courses of training.

The handling of issues relating to the staff remuneration scheme and the follow-up to the annual budget of the Legal Service, as well as internal control of expenses and allowances.

The handling of matters relating to the procurement of material means for the Agency's Legal Service.

4. Central Legal Documentation Unit. Corresponds to this unit:

The maintenance and permanent control of the library of the central services and the bibliographic funds of the Regional Legal Services, as well as the elaboration of the periodic information documents of the Service Legal status of the Agency.

The preparation of internal information notes and dossiers of legal, doctrinal and jurisprudential documentation, requested by the State Attorneys and their legal teams for the conduct of consultative actions and disputes, as well as those applying to the Legal Service other bodies of the Agency for the exercise of their duties.

The collection, selection and systematization of the opinions, reports and judicial documents produced or issued by the Agency's Legal Service.

5. Central Unit of Legal Informatics. This unit shall be the responsibility of the Agency, without prejudice to the powers of other bodies of the Agency:

The maintenance, exploitation of the information and databases necessary for the exercise and control of the functions of the Legal Service and, in particular, the specific applications of the Agency's Legal Service.

Coordination with the Department of Tax Informatics.

The internal maintenance of the Legal Service network.

The internal processing of the periodic access control files to the databases of the State Tax Administration Agency of the staff of the Legal Service.

The control of inventory and surveillance, the computer and office media of the Legal Service.

The organization and internal management of communications through corporate email and the Internet.

6. Central Recruitment Unit. This unit shall be the responsibility of the Agency, without prejudice to the powers of other bodies of the Agency:

The development and updating of a computerised register of proxy entities in the field of procurement with the Agency.

The development and updating of a computerised register of the enforcement of guarantors in the field of procurement, collection and customs, for actions before the central bodies of the Agency.

The coordination of the existing proxy records in the Regional Legal Services for the purposes outlined above.

The preparation of the examination and legal qualification of the documentation required to contract with the Agency.

Support to the Competent Subaddresses and Regional Legal Services in procurement matters.

Ninth. The Regional Legal Services.

1. The following Regional Legal Services are the territorial bodies of the Agency's Legal Service:

The Regional Legal Service of Andalusia.

The Regional Legal Service of the Canary Islands.

The Regional Legal Service of Castilla y León.

The Regional Legal Service of Catalonia.

The Regional Legal Service of Galicia.

The Regional Legal Service of Madrid.

The Valencia Regional Legal Service.

The Regional Legal Service of Aragon.

The Regional Legal Service of the Balearic Islands.

The Regional Legal Service of Asturias.

The Regional Legal Service of Murcia.

The Castilla-La Mancha Regional Legal Service.

The Regional Legal Service of Extremadura.

The Regional Legal Service of La Rioja.

The Cantabria Regional Legal Service.

2. It corresponds to the Agency's Regional Legal Services:

A) In the advisory order:

(a) The legal advice or legal advice of the bodies of the special delegations or delegations of the Agency by issuing opinions or reports, written or oral, which are requested by the Agency. those.

(b) Provide legal advice through intervention at recruitment, auction or similar tables, in working groups, meetings, meetings, where it is perceptive or at the request of the Agency's territorial bodies.

(c) To inform, at the request of the territorial body of the competent Agency in each case, of issues arising in connection with the conclusion, interpretation, modification, execution, effects and resolutions of contracts or conventions of all types entered into by the Agency at the territorial level of each Special Delegation and Delegations of the Agency.

(d) To inform on how many matters the Agency will promote actions before the Courts and Courts, when they are the competence of the special delegations and delegations of their respective areas.

e) Enough powers of any kind and other personality documents that should have an effect on those, declaring the legal sufficiency in relation to the purpose for which they have been presented.

f) The elaboration of studies on existing case law and doctrine on some specific subject matter and, in particular, on the Courts and Courts of their territorial scope.

g) The duly selected and systematized collection of the reports, opinions, or contentious writings issued annually by the Regional Legal Service.

(h) Any other function or subject that is specifically attributed to them by the Director of the Agency's Legal Service.

B) In the contentious order and in accordance with the provisions of the Order of 19 July 1994:

(a) The defence and representation of the Agency in the judicial proceedings in which it is a party, before all courts, in respect of the Courts and Courts, including in its territorial sphere, in matters and matters of their competence.

(b) The defence and representation of the Agency in the procedures of voluntary jurisdiction, pre-litigation proceedings, arbitration proceedings and in conflicting governmental or administrative resources in which it is a party, in accordance with with the provisions of paragraph 2 (1) and 3 of this Resolution.

(c) The representation and defence of civil servants or public employees in any court order in the case of acts or omissions arising from the exercise of their office in the Agency in accordance with the legislation in force in matter.

(d) Any other function or subject that is specifically attributed to them by the Director of the Agency's Legal Service.

C) In the order of communication and legal information:

(a) The monitoring and control of all judicial processes in which the Agency is a party, which are raised before the Courts and Courts within their respective territorial scope, adopting or proposing the adoption of the measures which it considers relevant for the best defence of the interests of the latter.

(b) The Agency's regular collaboration and communication with State Attorneys and with the Fiscalis included in their respective territorial scope and, in particular, for the purposes of communication and execution of judgments and other judicial decisions in proceedings where the court has been a party.

(c) To inform the Special Delegate, the Agency's delegates and, where appropriate, the other territorial bodies, of the number of processes that are dealt with by the Regional Legal Service, their state of processing, the more relevant incidents, as well as the criteria that the Courts and Courts are following in the contentious matters of their responsibility or the like.

3. It is for the Advocate of the State-Head of the Regional Legal Service concerned to provide direct, permanent and immediate legal assistance to the Special Delegate of the Agency and, where appropriate, assistance to the Agency's delegates, as well as the Head Office. of the Regional Legal Service, which shall always exercise under the guidance of the Director of the Agency's Legal Service. In particular, it is up to you:

(a) The execution of the criteria, instructions, projects, objectives or activities that are assigned to the respective Regional Legal Service by the Directorate of the Legal Service.

b) Be the channel of information and regular communication of the issues and incidents of the Regional Legal Service to the Agency's Legal Service Directorate.

c) Raise the consultations with the Agency's Legal Service Directorate, request the Agency's relevant authorisations and, in particular, for the exercise of its actions, to depart from them, in order to provide defence to officials and to agree on procedural costs.

d) The coordination and distribution of contentious and consultative matters between the Lawyers of the State of the Service, ensuring the correct development of the same, the ordinary organization of the Regional Legal Service and the distribution of tasks among your staff.

e) The effective control of the schedules of their staff, informing the Directorate of the Legal Service of the monitoring of this and the performance and incidents in personnel related to the respective Regional Legal Service.

(f) The permanent representation of the Legal Service before the bodies of the Special Delegations and Delegations of the Agency and in the working groups of the Legal Service Directorate.

g) Attend the Board of Heads of the Special Delegation or, failing that, the Delegation of the Agency.

(h) Vellar for the integrity and security of the material means, files and documentation in the Regional Legal Service and for the confidentiality of matters entrusted or dealt with by it.

i) Vellar for the permanent computerisation of the contentious and consultative issues of the Regional Legal Service.

4. The communication with the departments, departments and central bodies of the Agency for documents, files or information on the status of contentious or consultative matters or other matters relating thereto shall always be carried out through the Directorate-General. of the Agency's Legal Service.

5. In the event of absence, vacancy or illness, the Advocate of the State-Chief shall be replaced in his duties by the Advocate of the State appointed by the Director of the Legal Service, failing that, by the State Advocate-Deputy Head of the same Service Regional Legal if any.

6. Where the territorial extension of the scope of a Regional Legal Service and the legal assistance needs of the Agency so require, they may be used territorially with unconcentrated units. These will seek the favourable report of the State Legal Service Directorate.

7. Where the size and volume of cases of a Regional Legal Service makes it appropriate, the Director of the Legal Service may authorise regional units specialising in procuratorate, staff and administration to be organised within his/her planning and control and other functions of the Legal Service, in which case they shall be coordinated with the central units of the same type.

Single additional disposition.

The list of posts in the Agency's Legal Service should be amended in line with the structure set out in this Resolution, with the provision of the bodies, equipment and units administrative to which it refers.

Single transient disposition.

The implementation of the new Regional Legal Services will be carried out progressively according to the coverage of the State Bar places attached to them. For 1999, at least the Regional Legal Services of Aragon, the Balearic Islands, Asturias and Castilla-La Mancha will be operational. The implementation of the remaining Regional Legal Services shall require the authorisation of the Director-General of the Agency.

Single repeal provision.

The Resolution of 5 December 1994, of the Presidency of the State Agency for Tax Administration, is hereby repealed and the structure of the Agency's Legal Service is specified and the distribution of competencies among its organs.

Single end disposition.

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

Madrid, 11 May 1999.-The President, Juan Costa Climent.

Ilmos. Mr Director-General of the State Tax Administration Agency and Director of the Legal Service of the State Tax Administration Agency.