Order Hap/1431/2015, July 16, By Amending The Order Pre/3581/2007, Of December 10, Which Established The Departments Of The Agencia Estatal De Administración Tributaria And Attributed To Them Functions And Competencies.

Original Language Title: Orden HAP/1431/2015, de 16 de julio, por la que se modifica la Orden PRE/3581/2007, de 10 de diciembre, por la que se establecen los departamentos de la Agencia Estatal de Administración Tributaria y se les atribuyen funciones y competencias.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7996

Regulation of the tax approved by the Royal Decree 1777 / 2004, of 30 July, regulated the body competent to deal with certain procedures, among which were those relating to political parties and wholly exempt entities, as well as those relating to the determination of temporary allocation criteria and previous operations and certain income or expense valuation agreements.

This regulation has been repealed by the new regulation of the tax, approved by Royal Decree 634/2015, 10 July, which expressly says that will be the standard of organizational structure of the State tax administration agency that determines which is the competent authority for the processing of such procedures.

With that purpose, the present order modifies them articles 4 and 5 of the order PRE / 3581 / 2007, of 10 of December, by which is set them departments of the Agency State of Administration tax and is les attributed functions and competencies.

In article 4 is it attributed to the Department of tax administration and its owner, competitive procedures related to political parties and wholly exempt entities. Other modifications in relation to the powers of the Department of tax administration concerning the management of the tax on the income of non-residents, are also entered into that article to adapt it to current regulations and capital transfer and stamp tax when it is not assigned to the autonomous communities and provided that his Administration does not correspond to the delegations of the State Agency for tax administration of Ceuta and Melilla.

In the article 5 is attributed to the Department of inspection financial and tax and to its holder the competition concerning them procedures relating to the approval of criteria of imputation temporary and to them agreements previous of assessment of operations and of certain income or expenses. Also attributed powers regarding certain procedures friendly to the regulation of friendly procedures in the field of direct taxation, approved by the Royal Decree 1794 / 2008 of 3 November, assigns to the State tax administration agency.

In his virtue, according to the competencies attributed by the article 103.once.5 of the law 31 / 1990, of 27 of December, of budgets General of the State for 1991dispongo: article only. Modification of the order PRE/3581/2007, of December 10, by which establish the departments of the Agencia Estatal de Administración Tributaria and attributed to them functions and competencies.

The order PRE / 3581 / 2007, of 10 of December, by which is set them departments of the Agency State of Administration tax and is les attributed functions and competencies, is modified as follows: one. Article 4 is drawn up in the following way: «(1. Corresponden ael Departamento de Gestión Tributaria, además de las atribuidas específicamente a su titular en el número 2 de este artículo, las siguientes funciones y competencias: a) the management, planning and coordination of the activities of the Agency in the implementation of the systems and procedures of tax administration that are not attributed to other functional areas.»

(b) it proposed of them instruments of planning of performances, results and objectives in matter of management tax that not corresponds to others areas functional, as well as the tracking and control of its compliance and the adoption of measures or instructions that ensure its execution, in the frame of the planning general of the Agency.

(c) the preparation, proposal, monitoring and control of the program returns in the context of the procedures handled by tax management units.

(d) the preparation of reports and statistics on the actions of tax management bodies and the formulation of forecasts.

e) the preparation of draft provisions on the self-assessments, declarations, notifications or requests tax procedures and models, as well as the preparation of publications, manuals and compliance guides aimed at facilitating the implementation of the taxes which does not correspond to other functional areas.

(f) the practice of them requirements of ratification of accusations that are from within its field of competencies or to proposed, request or application of others bodies managers that not are competent in the case concrete. When required the intervention of national competition bodies attached to other departments, it will channel the proposal of actions that are considered appropriate to them.

(g) the processing of authorizations for the simplification of invoicing and registry obligations.

(h) the processing of the procedure for the admission of systems of signature electronic based in certified electronic of entities providers of services of certification electronic that are valid for them relations telematics with the Agency.

(i) in its scope of duties and tasks, ensure integrity, accuracy and updating of the information and services that can be accessed through the electronic office of the Agency as well define specifications for the automated action of the Agency.

(j) the address, programming, coordination and control of the services of information and assistance tax, as well as the management of the program ADVISES.

(k) the address, programming, coordination and control of the campaigns of advertising of information and assistance to them required tax.

(l) the address, programming and coordination of the training and maintenance of the Census of forced tax, it training and maintenance of the register of operators intra-Community and of the registration of exporters and others operators economic, and others performances relating to the information census that not are attributed to others areas functional.

(m) the management, programming and coordination of the control of the regular duties of forced tax included in the Census of entrepreneurs, professionals and retainers insofar as it does not correspond to other functional areas.

(n) the planning, programming and monitoring of the tax inspection and the execution of tasks of control about susceptible taxpayers apply objective regimes of taxation.

(n) the address, programming, coordination and monitoring of the implementation of the procedures of tax administration for verification and, where appropriate, regularization of the fulfillment of tax obligations that are competition in the area of tax administration, including specifications for the development of software applications that may be necessary.

or) issuing reports on technical tax matters that do not correspond to other functional areas, with General criteria aimed at tax management bodies to ensure homogenous and coordinated treatment of the required tax, as well as the management of the programmes through which the consultations of those bodies are channelled.

(p) the management, planning and coordination of the exercise of the powers to impose penalties linked to the actions and procedures of tax management, except the actions related to taxes or rights entrusted to other functional areas, as well as linked to the actions of tax inspection concerning the implementation of objective regimes of taxation developed by units which are determined in the corresponding resolution of the President of the Agency.

(q) the development of policy proposals and the collaboration in the development of regulatory projects affecting their functional area.

(r) the handling of the procedures of Declaration of prejudicial effect of voidable acts and procedures of revocation in relation to acts by the Agency in the functional scope of tax management.

(s) in relation to the handling of exemptions: 1 the procedure to declare the exemption from the tax on the income of physical persons of certain literary, artistic or scientific awards, as well as to declare the loss of right to your application.

2 the procedure for declaring the exemption from tax on societies of the results achieved by the political parties in the exercise of their own economic holdings, as well as to deal with the loss of the right to its application.

(t) in relation to non-established and non-resident taxpayers: 1 the establishment of general criteria relating to the management of the taxation of non-residents which does not correspond to other functional areas.

2 the management of files relating to exemptions or refunds of the tax on the value added to non-established, diplomatic and consular representations and international organizations.

3 the management and control of the value added tax taxpayers not established in the territory of application of the tax subject to the same operations carried out and have no obligation to appoint a representative, without prejudice to the powers of verification and investigation that correspond to other bodies in the field of competence of the Department of inspection financial and tax or the Central delegation of major contributors.

4th the management of the tax on inheritance and donations corresponding to non-residents.


5 the management and control of the self-assessment of the tax on the income of non-residents when the presentation must be in the Department of tax administration, pursuant to the regulatory ministerial order of autoliquidación models to declare income derived without mediation of permanent establishment.

(u) the management of the special value added tax arrangements applicable to telecommunications, broadcasting or television services and provided electronically to people who don't have the condition of entrepreneur or professional acting as such, without prejudice to the powers of verification and investigation that correspond to other bodies in the field of competence of the Department of inspection financial and tax or the Central delegation of major contributors.

(v) the Expedition centralized of certified tax in the scope of its competence.

(w) the direction of the center of telephone care of the State tax administration agency.

(x) the attendance at meetings which, within the framework of the international relations of the Agency, due by reason of the matter.

(and) it management and the control of the tax on transmissions heritage and acts legal documented when the same not is find transferred to them communities autonomous and not appropriate to the delegations of the Agency State of Administration tax in Ceuta and in Melilla.

(z) any other functions and competencies that attributed to them by legal and statutory regulations and other provisions which are applicable.

(2. correspond to the holder of the Department of management tax them following powers: to) the granting of authorisations in matter of billing and books registration.

(b) the approval of vehicles of exclusive industrial, commercial, agricultural, clinical or scientific application.

(c) the authorization of the presentation joint in a document of statements liquidations of various subject passive about the tax on the value added.

(d) authorization for the preservation of invoices or substitute documents in electronic format in third countries not belonging to the European Union or with whom there is a legal instrument of mutual assistance, where conservation is carried out by a third party.

(e) the initiation of the disciplinary procedure for non-pecuniary sanctions derived from performances of tax administration and inspection performances in their sphere of competence.

(f) when is suitable for the development of the plan of control tax, remember the extension of them skills of them bodies of the area of management tax of a delegation special to the field territorial of others delegations special, ears them delegates special affected.

(g) authorize the collaboration of officials of the bodies in the Department in the development of actions of other organs of the Agency.

(h) authorization of tax identification number to administrative bodies.

(i) the initiation and the resolution of them procedures of checking of the address fiscal when the address declared and that to which is promotes its transfer is are in the field territorial of different delegations special.

(j) the processing of review procedures of null acts of full-fledged and initiation of the procedures of Declaration of prejudicial effect of voidable acts in relation to the acts by the Agency in the functional scope of tax administration, as well as the proposal for initiation of the procedure for declaration of prejudicial effect of voidable acts and revocation , in relation to those acts dictated by bodies outside to the Agency.

(k) in relation to the recognition of exemptions: 1 the agreement that settled on the exemption from the tax on the income of physical persons of certain literary, artistic or scientific awards, as well as the Declaration of the loss of the right to its application.

2nd the agreement by which is resolved on the exemption of the tax on societies of them yields obtained by them parties political in the exercise of their holdings economic own, as well as the Declaration of the loss of the right to its application.

3rd the issuance of the certificate attesting the exclusion of income exempt from political parties from the obligation to be subject to retention or deposit account.

4th the resolution by which is determine them media and them forms to prove the condition of entity completely exempt of the tax on societies.

(l) the issuance of the mandatory report on the concurrence of legal requirements in the procedure of Declaration of public utility associations.

(m) give transfer of it acted to the service legal of the Agency in them cases of failure of the obligation of providing to the personal integrated in the Department the support, contest, help and protection that you is necessary for the exercise of their functions, by them authorities, holders of them organs of the State, of them communities autonomous and entities local and in general, by those who exercise public functions.

«(n) any other functions and competencies that you attributed the normative legal and regulatory and other provisions that are of application».

Two. Article 5 is drawn up in the following way: the direction, planning and coordination of the tax inspection, as well as the exercise of the powers to impose penalties linked to the same, except the actions related to taxes or rights entrusted to other functional areas.»

(b) the elaboration of: 1 projects of conventions, agreements or treaties or legislation and assistance to meetings that, within the framework of the international relations of the Agency, due by reason of the matter.

2nd regulatory proposals and the collaboration in the development of regulatory projects affecting their functional area.

3rd reports on technical tax matters that do not correspond to other functional areas, with General criteria aimed at inspection bodies to ensure homogenous and coordinated treatment of the required tax, as well as any others on this matter requested him by the Chief Inspectors.

4th collections legislation, jurisprudence and administrative doctrine as well as documents that are of interest to carrying out inspection functions and the dissemination of the same.

(c) the processing of them procedures of Declaration of prejudicial effect of acts voidable and of them procedures of revocation in relation to them acts dictated by the Agency in the field functional of inspection financial and tax.

(d) the assistance and support to the technical offices of their functional area in the exercise of its functions and the coordination of criteria applied by them.

(e) the establishment of general criteria for the bodies of financial and tax inspection in the field of crime against the public Treasury.

(f) the management, planning and coordination of actions and procedures of tax administration, the exercise of the powers to impose penalties linked to them, as well as the implementation of return programmes developed by the units to be determined in the corresponding resolution of the President of the Agency.

(g) the study of the relevant information in the field of money laundering, for the purpose of their transfer to the Commission for the prevention of money laundering and monetary offences.

(h) proposal and coordination of appointments of judicial experts and staff in functions of judicial assistance, as well as the coordination of other actions of collaboration with the judicial bodies in the functional area of financial and tax inspection.

(i) the proposal of instruments of planning actions, results and objectives of inspection which does not correspond to other functional areas, as well as monitoring and control of compliance and adoption of measures or instructions which ensure its implementation, within the framework of the Planning Agency's general.

(j) coordination and the establishment of guidelines on selection of contributors and performances to develop groups of programmes, support and collaboration in the selection of taxpayers of the bodies with inspection powers in the functional area of financial and tax inspection and centralized selection work.

(k) the elaboration of proposals, monitoring and, where applicable, the execution of software applications of the functional area of financial and taxation, inspection in collaboration with the tax department.

(l) in its field of competence and functions, to ensure the integrity, veracity and updating of the information and services that can be accessed through the electronic office of the Agency as well define specifications for the automated action of the Agency.

(m) management, impulse and coordination of specific schemes of inspection in its functional area.


(n) the coordination of actions inspectors in which involved organs competent in matter of inspection financial and tax of several delegations special or of any of them and of the delegation Central of large taxpayers.

(n) the processing and control of the complaints that arise in the Department of tax and financial inspection in matters within its competence.

(o) programming, impulse and coordination of inspection activities relating to persons or entities that pay tax in the tax consolidation system in the corporate income tax, in the scheme of the Group's entities in the value added tax, part of economic groups, temporary unions of companies or economic interest groupings.

(p) the coordination and the instruction of the procedure of agreements prior of valuation of them remuneration in species of the work, of the procedure of approval of criteria of imputation temporary different to the accrual, and of them procedures of valuation prior of expenses corresponding to projects of research scientific or of innovation technological and of agreements previous of assessment or of rating and valuation of incomes from of certain active intangible. It also is up to inform expenditure on scientific research or technological innovation projects in the prior assessment procedure.

(q) the analysis of the fraud fiscal, the elaboration of studies and proposals to combat it and detect it early, and the elaboration and systematization of methods, protocols and technical of work to use in them performances inspectors.

(r) the development of research programmes, the coordination of the actions of the units specialised in research and direct realization and coordination of research activities and projects.

(s) the realization direct of performances of obtaining of information, the coordination of them units specialized in uptake of information and them functions of assistance mutual international, as well as the home, instruction and resolution of them procedures sanctioning that is derived of these performances.

(t) the direct realization of auditing functions arising from tax proceedings or judicial assistance and the coordination of units specialized in this area, as well as issuing reports in the field of e-invoicing.

(u) the direct realization of actions constituting the inspector procedure under the terms provided for in the relevant provisions and initiation, instruction and resolution of the proceedings resulting from these actions.

(v) programming, impulse and coordination of inspection activities related to international taxation, in particular in the field of prices of transfer and taxation of non residents, as well as support for financial and tax inspection bodies carrying out such actions, and may, for this purpose, issue the relevant reports.

(w) the coordination of: 1 the actions of units specialized in international taxation.

2. friendly and procedures, where appropriate, the statement of them. Also, you corresponds the exercise of them functions own of the authority competent in them procedures friendly regulated in the title III of the regulation of procedures friendly in matter of imposition direct, approved by the Real Decree 1794 / 2008, of 3 of November, as well as them regulated in its title II when is relating to the application of them articles of them conventions to avoid the double imposition that regulate them benefits business with establishment permanent and them companies associated.

3rd previous agreements valuation of transactions between persons or related entities and for the agreement on operations linked with other tax administrations. Also, instruction of such procedures is and inform and establish appropriate relations with the administrations in the procedure for the agreement on operations linked with other tax administrations.

4th the controls simultaneous with administrations tax of other States and, in its case, participation in them themselves.

(x) the establishment of criteria and guidelines for action in forums and international meetings when they relate to matters of financial and tax inspection, as well as in relation to co-operation with tax administrations of other States and with mutual international assistance wherever competition of financial and tax inspection.

(and) assistance and support to them bodies of inspection in matter of ratings financial with transcendence tax and, in his case, emission of them reports relevant on this matter.

(z) any other functions and competencies that attributed to them by legal and statutory regulations and other provisions which are applicable.

(2. correspond to the holder of the Department of inspection financial and tax them following competencies: to) it processing of them procedures of review of acts null of full right and the initiation of them procedures of statement of harmfulness of acts voidable in relation to them acts dictated by the Agency in the field functional of inspection financial and tax, as well as it proposed of initiation of the procedure of Declaration of harmfulness of acts voidable and of revocation in relation to acts by bodies outside the Agency.

(b) the initiation of the disciplinary procedure for non-pecuniary sanctions derived from tax proceedings and actions of tax management in its sphere of competence.

(c) remember interposition complaint by the alleged Commission crimes against the public Treasury in the field functions and competencies of the Department, within the framework of the regulatory regime of legal assistance to the Agency.

(d) agree to the formulation of a complaint by the possible Commission crimes against the public Treasury in the course of proceedings or actions of the Department, according to what you have the General direction of the Agency.

(e) where appropriate for the development of the plan of tax control, remember extension competencies of organs in the area of financial and tax inspection of a special delegation to the territory of other special delegations, heard the affected special delegates.

(f) give transfer of the proceedings to the legal service of the Agency in cases of failure to comply with the obligation to provide personal Inspector integrated into the Department support, competition, assistance and protection that will be necessary for the performance of their duties, by the authorities, owners of the organs of the State, the autonomous communities and local entities and in general, by those who exercise public functions.

(g) the initiation and resolution of the fiscal domicile verification procedures when the declared place of residence and that which promotes their transfer are in the territory of different special delegations and in the case of forced tax attached to the units to exercise management functions of the organs in the area of financial and tax inspection of special delegations.

(h) the designation of the umpire on contradictory expert appraisal promoted front checking value actions carried out by the bodies in the Department.

(i) the agreement of attachment of required tax to the National Bureau of investigation of the fraud and the national Office of international taxation for the development of the actions of the inspection procedure.

(j) authorizing the inspector staff of the bodies in the Department in the development of actions of other organs of the Agency.

(k) authorize the realization of actions of verification and investigation by inspectors heads, establishing bosses inspectors who have issued the corresponding administrative acts in these cases.

((l) remember, a proposal affected special delegates, the Constitution in the special delegations of the units set out in the letter to) in the sixth paragraph of the additional provision twenty eighth of the Law 50/1998, of December 30, measures fiscal, administrative and Social order.

(((m) the validation of others means of billing electronic that not have fitted of form express in any of them lyrics to) and b) of the article 10.1 of the regulation by which is regulate them obligations of billing, approved by Royal Decree 1619 / 2012, of 30 of November.

(n) the authorized officials of the financial and tax inspection that participate in a simultaneous control for the purposes of the direct exchange of information within the scope of the same.

((n) the agreement centralized resulting of the execution of the programs of returns planned in the letter f) of the paragraph previous.

or the designation of the instructor for the purposes of the processing of the friendly in the field of direct taxation procedures performed by the financial and tax inspection bodies, as well as the adoption of the agreements with the authorities of other States in cases that such bodies exercise the functions of the competent authority as provided for in the letter w) 2 of the previous section.


p) the beginning, in his case, the designation of instructor and the resolution for the purposes of the procedures referred to in the letter p) of the previous paragraph of this article, the procedure of prior agreements of valuation of transactions between persons or entities linked and the procedure for the agreement on operations linked with other tax administrations. For the purposes of this last procedure, you corresponds also the subscription of the agreement with the other administration tax.

(q) any other functions and competencies that attributed to them with the legal and regulatory rules and other provisions that are applicable."

Sole additional provision. Absence of increase of the expenditure public.

The application of the provisions of this order does not imply public spending increase in the budget of the State tax administration agency.

Sole final provision. Entry in force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, 16 July 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.