According to Article 103.Tres.3 of Law 31/1990 of 27 December 1991, of the General Budget of the State for 1991, the Director-General of the Tax Office is responsible for the " ordinary functioning of the services and activities " of the State Tax Administration Agency, and the initiation and instruction of the procedures for patrimonial liability should be considered as part of this extensive residual competence.

By virtue of all of this, upon approval of the President of the Tax Agency by Resolution of 5 May 2015, in the terms laid down in the additional provision of Law 6/1997 of 14 April 1997, Organisation and functioning of the General Administration of the State, available:

First.

1. The Director of the Economic Management Service is delegated the powers to initiate and instruct the procedures of the State Administration of Tax Administration in matters of patrimonial liability.

2. Except as provided for in the preceding paragraph, the commencement and instruction of those proceedings relating to the amount of less than EUR 30 000, the competence of which is delegated to the Deputy Director of Legal Assistance and Liability Heritage of the Economic Management Service.

Second.

Resolutions to be adopted in use of the delegation contained in this Resolution shall expressly indicate this circumstance and shall be deemed to be dictated by the delegating body.

Third.

Unless expressly authorised by the Law, it may not, in turn, delegate the exercise of the powers delegated to this Resolution.

Fourth.

The delegation of powers contained in this Resolution is revocable at any time by the body that confers it, who, likewise, will be able to endorse for itself the knowledge of any matter understood in it, when circumstances of a technical, economic, social or legal nature make it appropriate.

Fifth.

The Resolution of 11 July 2006, of the Directorate-General of the State Administration of Tax Administration, for which the competence of the instruction of the liability procedure is delegated, is revoked and without effect. patrimonial.

Sixth.

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

Madrid, May 22, 2015. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.