The Tax Agency, created by article 103 of Act 31/1990 of 27th December, on General Budgets of the State for 1991, was constituted effectively on the 1st of January 1992. It was set up as a public law organisation attached to the former Ministry of Economy and Treasury through the former State Secretariat for Finance and Budget. As such organisation of public law, it has its own legal regulation different from that of the General Administration of the State, a reguation which, without detriment to the essential principles that must preside over every administrative performance, confers a certain autonomy to it in budgetary and personnel management issues.
The Tax Agency is responsible for the effective application of the national tax and customs systems, and for those resources belonging to other State Public Administrations and the European Union which are entrusted to it for management by law or agreement.
It is therefore the Tax Agencys duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the competencies for the elaboration and approval of tributary norms nor can it assign, in the aspect of public expenditure, the public resources among the different aims.
The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following:
Likewise, other autonomous and local organs manage own taxes and transferred taxes.
The mission of the Tax Agency is to encourage all citizens to discharge their tax duties. It performs two lines of action to achieve this: on the one hand, the provision of information and assistance services for taxpayers in order to minimise the indirect costs associated with meeting tax obligations and, on the other, through the detection and correction of tax defaults through control actions.