The adaptation of the organs and procedures of the Financial and Tax Inspectorate to the demands posed by a reality that is rapidly transforming has become one of the most important challenges. The European Union is a major part of the development of the fight against tax fraud. This process has led to some important decisions, such as the consolidation of the model of the stratification of the taxpayers as the central criterion of the inspector, or the overcoming of the traditional division between the functional areas of management and the inspector, at the levels of central and regional organisation, for the sake of greater efficiency and concentration of effort. It should be noted that these two processes stem from the common criterion of paying increasing attention to the tax control of large taxpayers, which channel a decisive percentage of tax collection and respect for those who difficulties for the control of their incomes and operations grows more than proportionally with their dimension.

The concerns of the fight against fraud, especially when it comes to dealing with evasion activities that have sophisticated technical, legal or financial support, have in recent years motivated the creation of Special inspection units whose mission has been to concentrate specialized personnel of the organization in the areas whose shortcomings were most apparent. This process of specialization of control activities, organized in centralized and independent units of the organs inspectors, has gone through several stages, currently having its materialization in the units of Taxation International and Surveillance and Repression of Tax Fraud, both directly dependent on the Director of the Department of Financial and Tax Inspection, as provided for in the third paragraph of the Order of 2 June 1994.

The dynamizing role of these special units as regards the elaboration of new working methods in their respective areas in inegable. In this sense, the initial objective of supporting the other inspection units belonging to the territorial organization, which justified its creation a decade ago, can be considered fulfilled. At this stage, the Territorial Tax Inspectorate services have integrated into their plans and work programmes these new methods and procedures, placing themselves in a position to assume in all their facets the activities that they inspect Competence scope.

Consequently, this Resolution, while maintaining the existence of specialized units in the field of international taxation and surveillance and repression of fraud, seeks to achieve greater coordination and In the case of the Commission, the Commission has been able to take the necessary steps to ensure that the Council is able to take the necessary steps to ensure that the Council is able to take the necessary steps to ensure that the responsibility in order to the complexity and fiscal risk of the behaviors that may accompany to those taxpayers. Hence the decision to integrate the aforementioned units into the structure of the National Inspection Office.

In addition to the above, it is intended that, in future, the National Inspection Office, reinforced by the incorporation of the special units mentioned, will assume specific responsibilities in order to communicate experiences in favour of the other inspection units of the organisation, which is why certain functions of the proposal for criteria are expressly attributed to the department's Directorate in the field of verification procedures and investigation, integration and processing of cases of tax offences, in the field of International taxation and management of large enterprises.

The experience of controlling large companies through specific units, both national and regional inspection, advises, on the other hand, to complete the forecasts contained in the Resolution of 16 December In 1994, in the sense of attributing to them the control of taxable facts which correspond to non-resident natural or legal persons and without permanent establishment in Spain when, in relation to such taxable facts, the representative, the depositary or manager of the goods or rights, or the payer of the income of the non-resident is a tax obligor assigned to such units.

Finally, this Resolution, in the aforementioned line of strengthening of the instruments for the control of fraud, creates within the National Inspection Office a specialized unit of Information Audit, for the development of the function of support to the inspection teams in the verification and verification of the computer systems which form the basis of the accounting records of the entire practice of the companies of a certain size.

Article 103 of Law 31/1990, of 27 December, of the General Budget of the State for 1991, in the wording given by paragraph 19 of the additional seventeenth provision of Law 18/1991, of 6 June, of the Tax on the Income of the Physical Persons, empowered, in the number 5 of paragraph 11, to the Minister of Economy and Finance to enable, by means of the corresponding Order, the President of the State Administration of Tax Administration to dictate (a) the rules governing the structure of the units of the Agency below the department; carry out the specific allocation of powers. In addition, the Order of 2 June 1994, in its fifteenth paragraph, enables the President of the State Tax Administration Agency to issue regulatory resolutions which are structured and confer powers on the institutions. of the Special Delegations and Delegations of the Agency, as well as to structure, attribute competences, create, recast or delete such delegations and structure units lower than Subdirección General, determining the specific attribution of powers to the same and the Agency's own General Subdirectorates.

By virtue of the above I have:

First: The International Taxation Unit and the Special Unit for the Surveillance and Repression of Tax Fraud, governed by the Order of 7 January 1985 of the Organic Structure of the General Secretariat of Finance, Order of 26 of May 1986 for the development of the General Regulation of the Inspectorate of Taxation and Resolution of 24 March 1992 on the organization and allocation of functions, dependent on the Director of the Department of Financial and Tax Inspection, according to the Order of 2 June 1994 for the development of the structure of the State Agency for the Tax administration, on the basis of the entry into force of this Resolution, are integrated into the National Inspection Office, which will assume, in the form determined by this Resolution, the functions and powers that the regulations cited attributed to the above units.

Within the National Inspection Office, the units mentioned will perform inspection functions within the National Inspection Office's action plans, as well as the actions that specifically address them. entrusts the Head of that office. Similarly, the personnel of the aforementioned units shall develop within the teams of the National Inspection Office the duties assigned to him by the Head of the Office.

Second: The paragraphs of the Resolution of 24 March 1992, as amended by the date of 16 December 1994, are amended in accordance with the following terms

" Two. 1. Functions.

The National Inspection Office, dependent on the Director of the Agency's Department of Financial and Tax Inspectorate, will have assigned duties of tax and management inspection in respect of the tax authorities. (a) the following paragraph and in the field of taxes whose jurisdiction is incumbent upon the said department.

The National Inspection Office also applies:

(a) The issuance of reports, when required or so requested, before the resolution of those files with tax importance that specifically affect the persons or entities attached to it.

b) The coordination of the inspection activities on groups of companies in which the dominant company is attached to the ONI.

Without prejudice to the powers of the other bodies attached to the Department of Financial and Tax Inspection, the National Inspection Office shall draw up and propose to the Director of the department coordination criteria of the other inspection bodies in the following areas:

(a) the inspector's performance and the procedures for verification and investigation in relation to the taxable persons in the economic sectors or who carry out the activities to be determined by the Director of the department; as well as the monitoring and study of these sectors and activities.

b) The integration and processing of tax crime files.

c) Management and inspection actions in the field of international tax relations and the taxation of natural persons and legal entities not resident in Spanish territory, where their representatives or are assigned to the National Inspection Office, without prejudice to the coordination of such criteria with the Department of Tax Management.

d) The performance of the Large Enterprise Management Units.

The Director of the Department of Financial and Tax Inspection will determine the channels and procedures through which these tasks of study and proposal of the National Inspection Office will be developed, as well as the specific objectives to be achieved in each of these matters.

Two. 2. Scope of action.

Two. 2.1 Tax obligations attached to the National Inspection Office.

The Director of the Department of Financial and Tax Inspection may agree by Resolution that the functions referred to in the previous paragraph are extended to those who are obliged to pay some of the Following circumstances:

(a) That they carry out their activities in much of the national territory.

b) That they present a prominent position in an economic sector.

c) To be taxed in Consolidated Tax Regime.

d) That the operations that they perform are of particular importance or complexity at the national level.

e) That they are linked to other tax obligations already attached.

The competence of the National Inspection Office may also cover tax obligations arising from taxable facts that correspond to non-resident and non-resident natural or legal persons. permanent in Spain where, in relation to such taxable facts, the representative, the depositary or the manager of the goods or rights, or the payer of the income of the non-resident is a taxable person assigned to it.

The agreement shall be notified simultaneously to the tax obligation, to the Special Delegation or Delegation of the Agency to which it is attached and to the Collection Department.

With regard to these tax obligations, the National Inspection Office is competent to carry out the duties provided for in Article 2 of the General Regulations of the Inspectorate of the Taxation, in exclusive terms, the actions of verification and research of general scope. It shall also carry out the management tasks in relation to them and in their field of competence.

By the Director of the Financial and Tax Inspection Department, it will be agreed that a person or entity will cease to be in the scope of the actions of the National Inspection Office, when they leave present the circumstances that advised their membership. The relevant notifications will also be made of this agreement.

Two. 2.2 Inspections of general scope relating to other tax authorities.

The Director of the Department of Financial and Tax Inspection may also agree on the extent of the competence of the National Inspection Office for the conduct of inspection activities:

(a) In relation to taxpayers who have evidence of fraud, which, due to their special gravity, complexity or characteristics of territorial implementation, they need to be investigated in a centralised manner.

b) Check and investigate other tax obligations, provided there are reasons to justify it.

The agreement, which will be notified in the form provided for in paragraph 2.1 above, will specify the actions to be taken, ceasing the competence of the National Inspection Office on these tax obligations at the end of the the same.

With regard to these tax obligations, the National Inspection Office shall not have any management functions assigned to it, being exercised by the bodies to whom it corresponds. "

Third. -Amending paragraph 2.3.1 (a) of the Inspection Area, of the Resolution of 24 March 1992, in the wording given by 16 December 1994, which will be as follows:

" A) Inspection Area.

Under the top management of the Head of the National Inspection Office, the Planning, Control and Coordination of Inspection Equipment shall be the responsibility of the Head of Inspection Area of the National Inspection Office, who have a deputy responsible for the inspection services of that office in Barcelona. The Head of the Inspection Area of the National Inspection Office will count on the development of his/her competencies, with the support of the Chiefs of Coordinators to which it is referred later.

The verification and investigation actions attributed to the National Inspection Office shall be carried out by inspection teams, which may also carry out other inspection and reporting activities or proposal.

The actions of the teams of the National Inspection Office shall be directed and controlled by the Heads of such teams, who shall subscribe to the minutes to be opened, in accordance with the provisions of paragraph 10 of this Article. Resolution.

Inspectors attached to the National Inspection Bureau's Team Chiefs and the remaining inspector personnel assigned to the inspection teams will collaborate directly with the teams ' Chiefs, developing the teams. actions that are entrusted to them.

The Subinspectors attached to the Teams of the National Inspection Office will develop the support and collaboration activities that will be carried out and will be involved in the corresponding inspection activities. activities to be entrusted to them.

The Inspection Teams will also have the Public Finance Agents that are necessary for the development of their functions.

The Inspection Teams will be defined primarily in terms of their total or preponderant membership of an economic sector, and the teams related to a large economic sector under the leadership and specialised coordination of a Head of Sectoral Coordinating Team, who may be assisted by an Assistant Coordinator.

Likewise, there will be teams for the areas of International Taxation and Surveillance and Repression of Tax Fraud, which will carry out specific actions on taxpayers in which the nature or importance of the operations carried out make it advisable to act and propose criteria for the coordination of actions in the field of international taxation and tax fraud.

Depending directly on the Head of Inspection Area, there will be an IT Audit Unit, which will assist the Inspection Teams of the National Inspection Office in verifying and verifying the systems. The Agency shall, at the request of the Head of the National Inspection Office, and at the request of the Agency's Special Delegations and Delegations, at the request of the Agency. "

Fourth.-Paragraph cinco.2.1 of the Resolution of 24 March 1992 is amended, in the wording given on 16 December 1994.

" Five. 2.1. Tax authorities attached to the Regional Inspection Dependencies.

The tasks referred to in the previous paragraph shall be extended to those who have tax offices in the field of the Agency's respective Special Delegation, on which the National Inspection Office does not exercise their competence and meet any of the following circumstances:

(a) That its volume of operations exceeds the figure of 1,000,000,000 pesetas during the preceding calendar year, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992 on the Tax on the Value Added.

(b) When ordered by the Special Delegate of the Agency, in consideration of the importance or complexity of its operations in the field of the respective Special Delegation, or, because of its linkage or relationship with the former or with those attached to that dependency.

The competence of the Regional Inspection Unit may also cover tax obligations arising from taxable events which correspond to non-resident and non-resident natural or legal persons. in Spain, where the representative, the depositary or the manager of the goods or rights, or the payer of the income of the non-resident, is a taxable person assigned to it in relation to those facts.

In the case referred to in subparagraph (b) above, the relevant notification shall be made to the tax obligor and the Regional Office of Collection.

With regard to these tax obligations, the Regional Inspection Unit is the body responsible for carrying out the functions provided for in Article 2 of the General Regulations of the Inspectorate of Taxation, exclusively, the actions of verification and research of general scope. It shall also carry out the management tasks in relation to them and in their field of competence. "

Fifth. -Paragraph 13 of the Resolution of 24 March 1992 is amended as follows:

" Thirteen. Actions relating to possible offences against Public Finance. When the regional or provincial units of Inspectorate appreciate the existence of facts that may constitute a crime against the Public Finance, they will formally put it in the knowledge of the Regional Inspector, who will be able to have the continuation of the proceedings by the same or another unit.

The files initiated by the Teams of the National Inspection Office in which facts can be found that could constitute a crime against the Public Finance will be formally brought to the attention of the Chief of the office, who may provide for the continuity of the proceedings by the same or other team of that office. "

First transient disposition.

Pending actions initiated by the International and Special Fraud Surveillance and Lobbying Units prior to the entry into force of this Resolution shall be completed in the National Inspection Office by the Inspectors who have started them, and the contributors to whom the proceedings relate are attached to it.

Second transient disposition.

The new management powers conferred on the National Inspection Office and the Regional Inspection Dependencies on the tax obligations arising from the taxable facts that correspond to persons Non-resident and non-resident legal entities in Spain, regulated in the third and fourth articles of this Resolution, shall enter into force on 1 January 1997.

Repeal provision.

Paragraph 2 (f) and (g) of the second paragraph of Article 12 of the Resolution of 24 March 1992 of the State Agency for Tax Administration, as amended by the Resolution of 11 July 1994, is hereby repealed. State Agency for Tax Administration, on the organization and assignment of functions to the inspection of taxes in the field of the competence of the Department of Financial and Tax Inspection. The second subparagraph of paragraph 1 (b) of the same Resolution is also repealed.

Final disposition.

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

Madrid, 16 February 1996.-The President, Enrique Martínez Robles.

Ilmos. Mr Director-General of the State Administration of Tax Administration and Directors of the Departments of the State Administration of Tax Administration.