Resolution Of May 22, 2015, Of The General Direction Of The State Agency For Tax Administration, Which Are Delegated Certain Powers.

Original Language Title: Resolución de 22 de mayo de 2015, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se delegan determinadas competencias.

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Read the untranslated law here:

According to article 103.Tres.3 of law 31/1990, of 27 December, the State budget for 1991, corresponds to the General Director of the tax agency the address of the "regular functioning of the services and activities» of the State tax administration agency, and must be considered included in this extensive residual competition initiation and instruction of patrimonial responsibility procedures.

By virtue of all this, approval of the President of the tax agency by decision of 5 may 2015, under the terms established in the additional provision thirteenth of law 6/1997, of 14 April, of organization and functioning of the General Administration of the State, I have: first.

Competencies 1 delegate to the Director of the financial management service to start and teach the procedures of the State tax administration agency for liability.

2 is excepted from the provisions of the preceding paragraph the initiation and instruction of those procedures on the matter of lesser amount to 30,000 euros, whose jurisdiction is delegated to the Deputy Director of legal aid and Patrimonial responsibility of the economic management service.


Resolutions adopted use of the delegation contained in the present resolution will indicate expressly this circumstance and are considered to be dictated by the delegating body.

Third party.

Except for express clearance of the law, not can, in turn, delegated the exercise of powers delegated to the present resolution.


The delegation of powers contained in the present resolution is revocable at any time by the organ who gives it, likewise, may arrogate to himself the knowledge of any matter included therein, when technical, economic, social or legal circumstances make it convenient.


It is revoked and without effect the resolution of July 11, 2006, in the General direction of the State Agency for tax administration, which is delegated the competence of instruction of the procedure of patrimonial responsibility.


This resolution shall enter into force the day of its publication in the «Official Gazette».

Madrid, May 22, 2015.-the Director General of the State tax administration, Santiago Menéndez.