Article 142.4 of Law 58/2003, of December 17, General Tax provides that officials who perform inspection duties must prove their condition, if they are required to do so, outside the offices. public. At the same time, it provides that the public authorities shall provide the protection and assistance necessary for the exercise of the inspection functions. In this same sense, Article 60.2 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, establishes that each tax administration will provide the staff at its service of the corresponding document proving their condition in the performance of their duties. By virtue of the above I have resolved:

First. Approval of the identity card model. -The identity card model is approved as an annex to this resolution for the officials and staff of the Tax Office who, in the performance of their duties, have recognised powers referred to in Article 142 of the General Tax Law.

Second. Surrender and withdrawal of the identity card. -When the official or staff member is taken to work in positions that involve the exercise of some of the powers of Article 142 of the General Tax Law, it will be handed over his identity card. The holder of the job must be returned to the job with such functions, the holder of the job must be returned. Third. Replacement of the identity card.-In the event of the removal, loss, destruction or deterioration of an identity card, the cardholder shall inform the Director of the Central or Special Head of the Agency in writing. Tax on which it depends, for the purpose of issuing a new replacement card from the previous one. Fourth. Identity card signature. -Identity cards will be subscribed:

(a) By the holder of the Department corresponding to the job of the cardholder.

(b) By the holder of the Central Delegation of Large Contributors or of the Special Delegation of the Tax Agency corresponding to the job of the cardholder.

The holders of the Departments, the Central Delegation of Great Contributors or the Special Delegations of the Tax Agency shall establish the necessary mechanisms for the control of the expedition and the the subscription of the identity cards, as well as those which are returned as a result of the official's termination at the job.

Fifth. Validity of the cards. -Identity cards issued will be valid throughout the national territory and will expire ten years after their issuance. The Directors of Department or Central or Special Delegates of the Tax Agency shall carry out the renewal of the identity cards immediately prior to the date of their expiry. Sixth. Previous identity cards. -Identity cards issued prior to the model approved in this resolution will be valid until the subscription and delivery of the new identification cards adjusted to that model. Seventh. Development instructions.-In the course of this resolution, the holders of the Departments of the Tax Agency, in their functional field, may issue the instructions they deem necessary for the issue and delivery to their recipients. of the cards fitted to the model approved in this resolution. Eighth. Application. -This resolution shall apply from 1 January 2008, with the following effect:

1. The Resolution of December 15, 1993, of the Department of Financial and Tax Inspection of the State Administration of Tax Administration, approving the models of identity cards of the staff inspector.

2. The Resolution of 3 February 1994, of the Department of Customs and Excise of the State Administration of Tax Administration, approving the models of identity cards of the inspector staff. 3. The Resolution of 4 April 1994, of the Department of Financial and Tax Inspection of the State Administration of Tax Administration for the approval of the models of identity cards of Public Finance Agents with inspection duties. 4. The Resolution of 27 July 1998, of the Tax Management Department of the State Administration of Tax Administration, in which the models of identity cards of the Public Finance Agents attached to the organs are approved. Tax Management and the Modular Units.

5. The Resolution of 27 May 2004, of the Department of Collection of the State Administration of Tax Administration, approving the model of identification card of the official and labor personnel assigned to collection bodies.

Madrid, December 12, 2007. -Director General of the State Administration of Tax Administration, Luis Pedroche and Rojo.

ANNEX

Front

An image appears in the original. See the PDF document for this disposition.

Front Content: Functions: Inspection/Collection/Management/Customs.

Body: Finance Inspector/Finance Technician/Public Finance Agent. Name, surname and agency number of the cardholder. The expiration date of the card. Signature of the authority issuing the card.

Back

In the exercise of their duties the holder of this card has the consideration of Agent of the Authority, being able to incur in criminal and administrative responsibility those who offer resistance or commit attack or contempt, or word, against him. The authorities and entities referred to in Article 94 of the General Tax Law and all those who, in general, exercise public functions, are obliged to provide the holder of this card with the support, assistance, assistance and protection provided to him. necessary for the exercise of his duties. The present card is valid throughout the national territory.

(Article 142 of the General Tax Law and Article 60 of the General Rules of Procedure and the Management and Tax Inspection Procedures)