Spanish Tax Agency
| Agencia Estatal de Administración Tributaria | |
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| Agency overview | |
|---|---|
| Formed | January 1, 1992 |
| Jurisdiction | Spain |
| Headquarters |
Madrid,  Spain
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| Employees | 25.429 (2015) |
| Annual budget | €1.382 billion (2015) |
| Agency executives |
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| Parent agency | Ministry of the Treasury and Public Function |
| Child agency | |
| Website | www |
The Agencia Estatal de Administración Tributaria (AEAT), commonly known as Agencia Tributaria is the revenue service of the Kingdom of Spain. The 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.
For the investigation, prosecution and repression of contraband and other crimes related to organized crime, drug trafficking or money laundering counts on an armed police body, the Customs Surveillance Service.
The Tax Agency was created officially in 1991, by the Act 31/1990 of December 27th but it wasn't constituted effectively until January 1, 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 regulation 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.
It is therefore the Tax Agency's 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.
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