The Royal Decree 222/1987 of 20 February set up the Institute of Fiscal Studies as a management centre directly dependent on the Secretary of State for Finance, integrating it into the School of Public Finance, which was created by Royal Decree 816/1985 of 8 May, from the former School of Financial and Tax Inspection and the Official School of Customs.

Subsequently, Article 119 of Law 37/1988 of 28 December 1989 of the General Budget of the State transformed the School of Public Finance into an autonomous administrative body, attached to the Ministry of Economy and Finance through the Secretariat of State of Finance, thus being divided by the Institute of Fiscal Studies.

Royal Decree 1725/1993, of 1 October, suppresses the character of an autonomous body of the School of Public Finance, integrating it again into the Institute of Fiscal Studies, which is set up as a Training Centre and Investigation of the Public Finance. More recently, Royal Decree 765/1996, of 7 May, suppresses the organic level of the Directorate General of the Institute of Fiscal Studies, integrating it into the Technical General Secretariat of the Department, under the Secretariat of Economics and Finance.

Finally, the Royal Decree 1884/1996, of 2 August, gives the Institute to the Secretariat of State of Finance, establishing, in the additional provision fourth, that within six months the government will make a provision determining the nature, functions and organization of the Institute of Fiscal Studies, as well as its definitive organic membership.

In the development of the mandate contained in the said additional provision fourth of Royal Decree 1884/1996, of 2 August, the present Royal Decree is dictated which gives definitive character to the adscription of the Institute of Studies Prosecutors to the Secretariat of State of Finance, and establishes the nature, functions and organization of the same.

With regard to the nature of the Institute of Fiscal Studies, it has not been considered necessary, for the proper exercise of its functions and competences, its configuration as a body of the institutional administration, Having decided to frame it as a management center of the General Administration of the State.

As for its organic structure, it has been tried to equip it with the necessary operability, adapting it to the groups of basic activities to develop, although adding to the three traditional studies and research, of character This is a fourth, institutional relationship, which responds to the objective, clearly felt by the government, to bring citizens closer to the reality of the tax system and to spending public, but also the theoretical and doctrinal foundations of the same greater understanding of the criteria in which their regulation is inspired.

In the line of facilitating the relations of the Institute of Fiscal Studies with the institutions and institutions in which the public expenditure and the tax system are studied, designed and applied, the institution of the Council is recovered. Rector, created for the School of Public Finance, by Royal Decree 816/1985, of 8 May, with the name of Advisory Council.

Finally, the Advisory Committee on the Codification Of Tax Regulations, as an advisory and support body for the compilation, recasting or revision of legal texts of a character, is constituted within the Institute. tax.

In its virtue, at the initiative of the Second Vice President of the Government and Minister of Economy and Finance, on a proposal from the Minister of Public Administration and after deliberation by the Council of Ministers at its meeting on 11 March. July 1997,

D I S P O N G O:

Article 1. Nature and organic membership.

The Institute for Fiscal Studies is a management center under the Secretariat of State of Finance with an organic level of Directorate General.

Article 2. Functions.

The Institute for Fiscal Studies will have the following functions:

(a) Research, study and 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 tax statistics.

b) Assistance and collaboration with the administrative bodies responsible for convening the access tests for the selection of Corps officials assigned to the Ministry of Economy and Finance with functions of administration and management of the 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 to be entrusted to it, drawing up 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 In the field of studies and research on tax systems and public expenditure or on the training and improvement of personnel with administrative functions in these areas.

e) The common character and management of resources and resources assigned to the management center.

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

Article 3. Basic structure.

Under the dependency of the Director-General, who assumes the tasks of management, impulse and coordination, the Institute for Fiscal Studies will be composed of the following units with an organic level of Subdirectorate General:

(a) Subdirectorate-General for Tax Studies, which shall carry out the tasks referred to in Article 2 (a), in relation to the tax system and the coordination and cooperation part in the field of studies and research on tax systems referred to in Article 2 (d).

(b) Subdirectorate-General for Public Expenditure Studies, which shall carry out the tasks referred to in Article 2 (a), in relation to public expenditure and the part of coordination and cooperation in the field of studies and research on public expenditure referred to in Article 2 (d).

(c) Subdirectorate-General for the Training of Higher Personnel of the Ministry of Economy and Finance, which corresponds to the performance of the tasks set out in paragraphs (b), (c) and the part of the training referred to in paragraph (d) of Article 2, the holder of which assumes the direction of the School of Public Finance.

(d) Subdirectorate-General for the Training of Other Personnel of the Ministry of Economic Affairs and Finance, which is responsible for the exercise of the functions of paragraphs (b) and (c) of Article 2, in relation to this staff, except as provided for in Article 2 (1) in Article 3 (c) of this Royal Decree.

(e) Subdirectorate-General for Relations with Other Financial Administrations, which shall be responsible for the tasks referred to in Article 2 (d), which correspond to it.

(f) General Secretariat, which shall assume the functions of paragraphs (e) and (f) of Article 2.

Article 4. Advisory Board.

1. Composition:

(a) President: The Second Vice President of the Government and Minister of Economy and Finance.

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

c) Vocals:

The General Controller of the State Administration.

The Director-General of the State Tax Administration Agency.

The Director-General of the Institute for Fiscal Studies.

The Director General of Budgets.

The Director General of Tributes.

The Director General of Insurance.

The technical secretary general of the Ministry of Economy and Finance.

d) Secretary: The Secretary of the Institute for Fiscal Studies.

2. Functions:

The Advisory Board will be responsible for advising on the Institute's activities and activities, as well as ensuring the proper functioning of the Institute, in relation to the purposes it has entrusted to it.

Article 5. Advisory Committee for the Coding of Tax Regulations.

1. Within the Institute for Fiscal Studies, a Codification Advisory Commission will be established for the Tax Law, which will be responsible for advising on the following tasks:

(a) The carrying out of studies and suggestions in order to revise the laws and other current tax laws, both on their own initiative and as a result of the proposals that the Council for the Defense of the A taxpayer referred to in Article 2 (h) of Royal Decree 2458/1996 of 2 December 1996.

(b) The preparation, without prejudice to the functions assigned to the Technical Secretariat of the Ministry of Economy and Finance and in collaboration with the Ministry of Finance, to compile provisions or to recast or revise legal texts in tax matters.

2. The Commission shall be composed of the same Vocals as referred to in Article 4 (1), acting as Secretary-General of Tax Studies of the Institute for Fiscal Studies. In addition, up to a maximum of ten Vocals will be chosen among persons of recognized prestige in the tax area and the Public Finance, which will be appointed by the Secretary of State for Finance.

3. The Presidency of the Commission shall be the responsibility of the Deputy Prime Minister and Minister for Economic Affairs and Finance and the Presidency attached to the Secretary of State for Finance.

Article 6. Territorial structure.

The activities of teaching and training and staff training, attributed to the Institute of Fiscal Studies, may be carried out in a decentralised manner through the peripheral units established in the (i) relations between the European These units will be integrated organically in the respective Economy and Finance Delegations, without prejudice to their functional dependence on the Secretariat of State of Finance through the Institute of Fiscal Studies.

Single additional disposition. Removal of organs.

The following organs are deleted:

a) The Directorate of the Institute of Fiscal Studies, with an organic level of General Subdirection.

b) The rank of Directorate General of the Government Delegation in the Tabacos Monopoly.

Single transient arrangement. Units and jobs with an organic level lower than Subdirección General.

The units and jobs corresponding to the deleted organs will continue to remain and will be paid from the same budget appropriations until the employment relations are approved. adapted to the new organic structure, provisionally attached, if necessary, to the new bodies regulated in this Royal Decree, by means of a resolution of the Undersecretary, as long as those are in force. This adaptation, in no case, will be able to generate an increase in public expenditure.

Final disposition first. Powers of development.

The Minister of Economy and Finance is hereby authorized to adopt the measures necessary for the development and implementation of this Royal Decree.

Final disposition second. Entry into force.

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

Given in Madrid on July 11, 1997.

JOHN CARLOS R.

The Minister of Public Administration,

MARIANO RAJOY BREY