Formed by sixteen members appointed by the Ministry of Finance and Public Administrations at the proposal of the Secretary of State for Finance, by means of a Ministerial Order (article 4.1 of Royal Decree 1676/2009), with the exception of certain members that are permanent by reason of their functions, distributed as follows:
- Eight representatives from professional sectors related to tax matters and social matters in general. Four of such members must come from an academic background and the other four must be professionals working in the tax sector. All eight of them must be recognised professionals.
- Four members representing the State Tax Administration Agency, distributed as follows:
- Two representatives of departments and services of the State Tax Administration Agency, proposed by the Secretary of State for Finance after being advised by the General Director for Finance.
- The Director of the Internal Audit Service of the State Tax Administration Agency, who is a permanent member.
- The Director of the Legal Department of the State Tax Administration Agency, who is a permanent member.
- One representative of each of the following administrative centres, proposed by the Secretary of State for Finance, advised by the Director of each centre: Directorate General for Taxation and Directorate General for Cadastrial Register.
- One representative of the financial administrative courts, proposed by the Secretary of State for Finance, advised by the President of the Central Administrative Court for Tax and Economic Appeals.
- The Chief State Attorney of the State Attorney's Office for Finance of the State Secretariat for Finance, who, besides, shall act as the Secretary of the Taxpayer Protection Council; they shall be a permanent member.
Functions of members
All members have the same responsibilities and duties of secrecy and confidentiality provided by the current legislation for civil servants employed in the Tax Authorities.
The recursal regime provided in Chapter III of Title II of Act 30/92, of 26 November on the legal regime of Public Administrations and the common administrative procedure.PRESIDENT
The chosen person must be a person of recognised prestige in the tax sector, with at least 10 years of professional experience. This person shall be a member of the Council, and appointed by the Ministry of Finance and Public Administrations, at the proposal of said Council, for a term of four years. This person shall be in charge of representing the council and shall act as a liaison betweeen the State Secretariat for Finance, the Tax Authorities and any other public or private organisation.
The first chairman was Professor Javier Lasarte Álvarez, Professor of Financial and Tax Law in the Universidad Pablo de Olavide in Sevilla. Currently, the position is held by Professor Javier Martín Fernández, full professor of the same subject in the Universidad Complutense in Madrid.
He acts, as does the Council, with full independence with respect to any other administrative body and in a totally autonomous manner with respect to criteria and guidelines to be applied in the exercise of his duties. He shall be obliged to immediately notify the Secretary of State for Finance in the event that any action compromises such independence (article 5 of Royal Decree 1676/2009)).PERMANENT COMMISION
It is chaired by the Chairman and formed by three members appointed by the plenary at the proposal of the Chairman and the Secretary of the Council, who shall also act as a secretary of this commission.
Their functions include deciding processing and distribution of complaints and suggestions, propose to the Chairman the agenda for plenary meetings and the schedule for holding such meetings, as well as preparing specific documents and reports on the issues to be addressed by the plenary; preparing the annual Report draft; preparing proposals on management, revocation and changes in regulation; receiving information on the files solved by the responsible services, etc.OPERATIONAL UNIT
Integrated in the Internal Audit Service of AEAT, is attached to the Taxpayer Protection Council.
Coordinated by the Director of the Internal Audit Service, it acts under the supervision of the chairman of the Council, offering technical support in their daily activities. The operational unit is formed by three units devoted to processing claims and complaints.
There are two regional units based in Madrid and Barcelona, and thus with a limited territorial scope, and a central unit.