Within the sphere of the competences of the State, it corresponds to the Tax Agency the making and maintenance of the tax censuses and records defined statutorily.
However, each tax office may have its own tax censuses for the purpose of the application of its tributes, whether own or transferred. As its common minimum information, any tax census will include necessarily the following data:
The Census of Liable Taxpayers, of the state's competence, is formed by the whole of the individuals and legal entities, as well as the liable taxpayers referred to in article 35.4 of General Tax Law 58/2003, of 17th of December, all of whom should have a tax identification number for their dealings or those actions of a fiscal relevance.
The General Tax Law 58/2003 lays down in article 35.4 that the following must be considered liable for tax when the laws establish them as such: unsettled estates, community estate and other bodies, which, having non-corporate status, make up a separate financial or asset unit liable to tax.
The Census of Employers, Professionals and Withholders, made up of individuals or entities that should form part of it, will feature in the Census of Liable Taxpayers. In their turn, the following form part of the Census of Employers, Professionals and Withholders: the Register of Intra-community Operators (ROI), the Register of VAT Monthly Refund (REDEME), the Register of Large Companies (RGE) and the Register of Special Taxes, among other tax registers of a special nature.
Every individual, legal entity or entity without legal personality that carry out business or professional activities, that settle earnings subject to tax or on-account deposits, will form part of the Census of Liable Taxpayers and will have to apply for registration in the Census of Empolyers, Professionals and Withholders.
The people and entities included in the tax censuses will have the right to know their census details and will for that purpose be able to request that the relevant certificate may be issued to them. Similarly they will be entitled to the modification or cancellation of their personal details when they are inaccurate or incomplete, according to what is laid down in the legislation on the subject of data protection of a personal nature.