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Directorate-General for Taxation

 

Structure and Functions (Article 3 of Royal Decree 256/2012, of 27 January, which implements the basic organic structure of the Ministry of the Finance and Public Administations)

  • The Directorate-General for Taxation will exercise the following competencies:
    • Analysis and design of the overall policy of public income with respect to the tax system.
    • The proposal, preparation and interpretation of the legislation of the general tax scheme and of the tax concepts not expressly attributed to other executive bodies of the Ministry of the Finance and Public Admnistrations, as well as conducting the necessary economic and legal studies to fulfil these tasks.
    • The study of questions pertaining to collections and the economic effects of the various taxes, and proposals of the corresponding fiscal policy measures, as well as preparation of the budget for fiscal benefits.
    • The negotiation and application of conventions to avoid double taxation, those concerning the tax legislation contained in international treaties and studies pertaining to the Organisation for Economic Cooperation and Development and to the European Union in the tax area.
    • The study and preparation of measures referring to international tax conventions and special tax agreements, in coordination with other government bodies, and support actions pertaining to relations with the European Union and other international organisations to which Spain belongs.
    • Performing the tasks required by community tax harmonisation policy.
  • The Directorate-General for Taxation will comprise the following Subdirectorate-Generals:
    • The Subdirectorate-General for Taxation will exercise the functions contained in sections 1.a) and b) regarding general tax legislation or regarding taxes that are not the exclusive competency of another Subdirectorate-General.
    • The Subdirectorate-General for Personal Income Tax, which will exercise the functions set out in sections 1.a) and d) on all matters relating to Personal Income Tax.
    • The Subdirectorate-General for Corporate Income Tax, which will exercise the functions contained in sections 1.a), b) and d) regarding all matters referring to Corporate Income Tax and referring to the tax system applicable to cooperatives, workers' cooperatives and agricultural processing enterprises.
    • The Subdirectorate-General for Consumption Taxes, which will exercise the functions set out in sections 1.a), b) and d) regarding Value Added Tax; the Canary Islands General Indirect Tax, without prejudice to the provisions set forth in the tenth additional provision of Law 20/1991, of 7 June 1991, thereby modifying the fiscal aspects of the Tax and Economic Framework for the Canary Islands; and the Tax on Production, Services and Imports in the cities of Ceuta and Melilla, with the exception of the complementary levies on tobacco products and on petroleum spirits and fuels.
    • The Subdirectorate-General for Tax Policy, which will exercise the functions contained in sections 1.b), c) and d).
    • The Subdirectorate-General for the Taxation of Financial Operations, which will exercise the functions set out sections 1.a), b) and d) regarding financial and insurance operations, collective investment institutions and pension funds.
    • The Subdirectorate-General for Wealth Taxes, Fees and Public Prices, which will exercise the functions set out in sections 1.a), b) and d) regarding Transfer Tax and Stamp duty, Wealth Tax, Inheritance and Gift Tax, gambling taxes, public fees and prices, and regarding community fees of co-responsibility and other, analogous community taxes and duties payable to public servants.
    • The Subdirectorate-General of Special Taxes and Duties on Foreign Trade, which will exercise the functions set out in sections 1.a), b) and d) regarding these taxes, the Retail Sales Tax on Certain Hydrocarbons, the Excise Tax on Imports and Deliveries of Merchandise in the Canary Islands and the complementary charges cited in paragraph d) of this section, as well as coordination of the functions that correspond to the Directorate-General of Taxation regarding environmental taxation.
    • The Subdirectorate-General for Local Taxes, which will exercise the functions set out in sections 1.a), b) and d) regarding these taxes.
    • The Subdirectorate-General for International Tax Affairs, which will exercise the functions set out in sections 1.e) and f).
  • The Consultative Board of the Tax framework for Cooperatives and the Customs Consultative Board will report to the Directorate-General for Taxation.

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