Administración Tributaria en España

Administración Tributaria en España Alejandro Esteller-Moré (UB & IEB) 4º Symposium on Fiscal Federalism - IEB Barcelona, May 312006

Index of the presentation • Basic Concepts regarding the Administration of Taxes in Spain • Basic institutional organization • Constitutional principles • AEAT (State Tax Administration) • Regional Tax Administration(s) (RTA’s) • Examples of Collaboration between AEAT & RTA’s • Some representative (chosen) problems of the current institutional organization • (Some) Proposals of Reform • (A little bit of) Economic Analysis

1. Basic Concepts Regarding the Administration of Taxes in Spain The administration of taxes in Spain: Tasks & Procedures • Gestión/ Liquidación (art. 117, LGT: tasks (application of taxes in the widest sense); arts. 123-: procedures): recepción y tramitación de declaraciones (liquidación provisional), autoliquidaciones; comprobación y realización de devoluciones; reconocimiento y comprobación de beneficios fiscales; realización de actuaciones de control del cumplimiento de la obligación de presentar declaraciones tributarias; comprobación de valores; información y asistencia tributaria; elaboración y mantenimiento de los censos; verificación de datos… - calculus of the tax due • Inspección: investigación de hechos no declarados; comprobación de la veracidad y exactitud de lo declarado,… (comunicaciones, diligencias, informes & actas) • Recaudación: ejercicio de las funciones administrativas conducentes al cobro de las deudas tributarias (período voluntario vs. período ejecutivo) • Revisión TEA & TEAR: in the case of taxes of the AC’s (not-ceded), they have their own tribunals (“órganos económico-administrativos”; e.g., Catalonia: Junta de Finances); ceded taxes: organism of the State (although the current law foresees the participation of the AC’s in the TEAR); TEAR in hands of the State: mix of paternalism & uniformity (CE: “igualdad ante la ley”), although it is incoherent: recommend to permit the entrance of the AC’s (Informe sobre la reforma…, 2002)

2. Basic Institutional Structure AEAT (1) (“State Tax Administration”) RTA’s (15) (“common regime”) Basque Country (3) Navarra (1) Álava Vizcaya Guipúzcoa

2. Basic Institutional Structure AEAT (1) (“State Tax Administration”) RTA’s (15) (“common regime”) Basque Country (3) Navarra (1) Álava Vizcaya Guipúzcoa “Diputaciones Forales” (DF)

2. Basic Institutional Structure AEAT (1) (“State Tax Administration”) RTA’s (15) (“common regime”) Basque Country (3) Navarra (1) Álava Vizcaya Guipúzcoa “Full” competence to administer all taxes due within their territory (“tributos concertados (o “convenidos”) (except: import taxes; withholding of PIT for State civil servants; and withholding of assets issued by the State or the AC’s; so there is some representation of the AEAT in the BC & Navarra)

2. Basic Institutional Structure AEAT (1) (“State Tax Administration”) RTA’s (15) (“common regime”) Basque Country (3) Navarra (1) Álava Vizcaya Guipúzcoa Órgano de Coordinación Tributario de Euskadi (1989) 3-representatives of the BC & 3 representatives of each DF “Full” competence to administer all taxes due within their territory (“tributos concertados (o “convenidos”) (except: import taxes; PIT withholding for State civil servants; and withholding of assets issued by the State or the AC’s; so there are “Delegations” of the AEAT in the BC & Navarra)

2. Basic Institutional Structure AEAT (1) (“State Tax Administration”) RTA’s (15) (“common regime”) Basque Country (3) Navarra (1) Álava Vizcaya Guipúzcoa • Each DF is obliged to communicate foreseen legal tax changes • Mutual exchange of information • Comisión de Coordinación & Evaluación Normativa (4 State repr. & 4 BC (3 DF’s)) “Full” competence to administer all taxes due within their territory (“tributos concertados (o “convenidos”) (except: import taxes; PIT withholding for State civil servants; and withholding of assets issued by the State or the AC’s; so there are “Delegations” of the AEAT in the BC & Navarra; VAT: competence for the design of tax returns and timing for submitting returns as long as there are no great differences with the rest of the State)

2. Basic Institutional Structure AEAT (1) (“State Tax Administration”) RTA’s (15) (“common regime”) Basque Country (3) Navarra (1) Álava Vizcaya Guipúzcoa • Consejo Superior de Dirección (2002) • Comisión Mixta de la Coordinación de la Gestión Tributaria (1997) • Consejos Territoriales de Dirección (1997) Since territorialized share of 15% in PIT by AC’s (1994), but fully effective since 1997

3. Legal Principles Regarding the Administration of Taxes CONSTITUTION • Art. 156.1: “Las CCAA gozarán de autonomía financiera para el desarrollo y ejecución de sus competencias con arreglo a los principios de coordinación con la Hacienda estatal y de solidaridad entre todos los españoles” • Art. 156.2: “Las CCAA podrán actuar como delegados o colaboradores del Estado para la recaudación, la gestión y la liquidación de los recursos tributarios de aquél, de acuerdo con las leyes y los Estatuos” LAW OF FINANCING OF THE AC’S (LOFCA) • Art. 19.1: “La gestión, liquidación, recaudación e inspección de sus propios tributos corresponderá a la CA, la cual dispondrá de plenas atribuciones para la ejecución y organización de dichas tareas, sin perjuicio de la colaboración que pueda establecerse con la Administración Tributaria del Estado, especialmente cuando así lo exija la naturaleza del tributo” • Art. 19.2: “En caso de tributos cedidos, cada CA podrá asumir por delegación del Estado la gestión, liquidación, recaudación, inspección y revisión (…) sin perjuicio de la colaboración...”

3. Legal Principles Regarding the Administration of Taxes Collaboration/ Coordination 1: Transmission of Information • Art. 113 (LGT): “los datos, informes o antecedentes obtenidos por la Administración tributaria (…) tienen carácter reservado (…) salvo que la cesión [de la información] tenga por objeto: b) la colaboración con otras Administraciones tributarias a efectos del cumplimiento de obligaciones fiscales en el ámbito de su competencia” • Disp. ad. 1ª (LCT): “…. La Dirección General del Catastro, los Notarios y los Registradores de la Propiedad remitirán a los órganos competentes de las CCAA a los efectos de gestión tributaria la información correspondiente a los documentos por ellos autorizados o inscritos de los que se deriven alteraciones catastrales de cualquier orden” It does not always work: delays, bad functioning (e.g., difficulties in reading the data: different computer systems) or simply no transfer of information (apparent improvement since the set up and development of mechanisms of participation of the AC’s in the AEAT)

3. Legal Principles Regarding the Administration of Taxes Collaboration/ Coordination 2 : Tax Auditing • Art. 18.1 (LCT): “Uno. Las Administraciones del Estado y de la Comunidad Autónoma de que se trate, (…), colaborarán en todos los órdenes de gestión, liquidación, recaudación e inspección de los tributos…”. 2. En particular, a) Se facilitarán toda la información que mutuamente se soliciten, estableciéndose los procedimientos de intercomunicación técnica precisos; b) Los Servicios de Inspección prepararán planes de inspección coordinados • Art 18.2 (LCT): “Cuando la inspección de los tributos del Estado o de las Comunidades Autónomas conocieren con ocasión de sus actuaciones comprobadoras e investigadoras hechos con transcendencia tributaria para otras administraciones, lo comunicarán a éstas en la forma que reglamentariamente se determine” In some cases (: not always), according to the annual report of the Auditing Services of the State regarding the tasks of the RTA’s, inexistence of those joint plans; on the contrary, it is more common the exchange of suggestions between the AEAT and the respective RTA, and then each administration decides whether to take them into account or not

3. Legal Principles Regarding the Administration of Taxes Coordination / Collaboration 3: Institutions (I: past) Probably, those areas of collaboration won’t be operative unless some institutions are created (:true) • Law 30/1983 (<1997): “orgía de relaciones interadministrativas e incluso de órganos que al parecer nunca se han puesto en marcha” (Ramallo Massanet, 1994) • Art. 24 LCT prevé la constitución de una Comisión Coordinadora paritaria entre el Estado y cada una de las CCAA con el objeto de lograr una adecuada coordinación (4 representantes de cada una de las partes)- acuerdos no vinculantes, meramente deliberativos y de intercambio de impresiones • Art. 19.3 LCT prevé la creación de Oficinas Ejecutivas de Colaboración, Coordinación y Enlace (una en cada administración)- materializar los acuerdos de la Comisión Mixta Absoluto fracaso de ambas instituciones: dichas Comisiones no llegaron ni a constituirse ni a reunirse ni una sola vez. Por ejemplo, informe 1992: “la Generalitat dispone de la oficina correspondiente (Oficina Ejecutiva de Colaboración, Coordinación y Enlace)…; dada su inexistencia en la Administración del Estado, su operatividad es nula”). • Art. 103.3bis, Ley 21/1993, de 29/12 PGE (1994): set up, on the one hand, of the Comisión Mixta de Gestión del IRPF (design of general guidelines of administration (including auditing), computer systems and tasks of assistance and information for the taxpayers; and on the other hand, institutional organisms of mutual relation (“órganos de relación”) (in charge of making effective those general guidelines)- first attempt, but not effective (those organisms started to be operative 1/1/1997: next) (see negative assessment of the Agreement 1/1996 for the new financing system of the AC’s)

3. Legal Principles Regarding the Administration of Taxes Coordination / Collaboration 3: Institutions (& II: present) • Art. 33 (LCT): Comisión Mixta de Coordinación de la Gestión Tributaria a) Studies in order to have a proper functioning to the tax system regarding the PIT but also the fully ceded taxes, including the establishment of harmonization policies b) Analyze and report the foreseen tax reforms concerning the previously cited taxes c) Design the general policy of administration of the PIT d) Establishment of uniform criteria regarding administration of taxes, and coordination and exchange of information e) Coordinate assessment criteria f) Issue the reports asked by the CPFF, the State, the AC’s (or one AC), or by the “Junta Arbitral (i) g) Assess the results of the administration of ceded taxes h) Carry out any other kind of study

3. Legal Principles Regarding the Administration of Taxes Coordination / Collaboration 3: Institutions (& II: present) • Art. 34 (LCT): Consejos Territoriales de Dirección para la Gestión Tributaria Communication & coordination between the RTA and the AEAT following the guidelines established in the “Comisión Mixta”. In particular, regarding the PIT a) Direction of its administration b) Analysis and assessment of its administration c) & d) Analysis and development of proposals to improve its administration

3. Legal Principles Regarding the Administration of Taxes Collaboration/Coordination 4: Other • Art. 21.4 (LCT): “La Agencia Estatal de Administración Tributaria podrá convenir con las Comunidades Autónomas la aportación por éstas de medios financieros y materiales para la mejora de la gestión de los Impuestos sobre la Renta de las Personas Físicas y sobre el Patrimonio”

3. Legal Principles Regarding the Administration of Taxes OTHER: Administrative Effectiveness • Art. 103.1 (CE): “La Administración Pública sirve con objetividad los intereses generales y actúa de acuerdo con los principios de eficacia, jerarquía, descentralización, desconcentración y coordinación, con sometimiento pleno a la ley y al Derecho” • Art. 2.2 (LDGC): “La aplicación del sistema tributario se basará en los principios de generalidad, proporcionalidad, eficacia y limitación de costes indirectos derivados del cumplimiento de obligaciones formales asimismo asegurará el respeto de los derechos y garantías del contribuyente establecidos en la presente Ley”

4. The State Tax Administration: “Agencia Estatal de Administración Tributaria” (AEAT) Basic Data • Starting date: 1st January, 1992 (Law 31/1990, 27th December, 1991) – no design of taxes: Dirección General de Tributos (DGT) – previously, the Ministry of Finance was in charge of the administration of taxes • Entity of Public Law depending on the Ministry of Finance and Budget; own legal regimen within the Public Sector (: certain budget autonomy & personnel management) (no clear legal nature within the Spanish System: Autonomous Organism, e.g., Ortiz-Calle, 1998) • Aim:promoting tax compliance through 1) information provision and assistance to taxpayers (i.e., minimizing indirect costs of taxation), and 2) detection and regularization of tax obligations through control activities. Plan anual de Objetivos (general aims: 1) amount of taxes collected; 2) best assistance to the taxpayer (quantified); and 3) fraud detection/ Plan General de Control Tributario (Auditing Plan) / Programa Especial de Calidad (compromises of quality) • Taxes administered: PIT, VAT, CIT & Specific Taxes, Custom Taxes • # Staff: 27.415 (2004) • Budget: 1.148,634 millions of euros (2004) (transfers from the State & a share of the amount taxes collected from actions carried out by the AEAT, 2006: 5% (max.: 105 millions of euros), source of revenue affected, since 2001) • Taxes Collected / # Staff = 5,14 millions of euros per worker (2004) • Budget / Taxes Collected = 0,815 € per 100 millions of taxes collected (2004)

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (I) President (Secretary of State of Finance & Budget) Functional departments General Direction Functional departments “Delegaciones Especiales” Territorial services “Delegaciones” “Administraciones”

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (I) President (Secretary of State of Finance & Budget) The respective central departments have power over those decentralized ones Functional departments General Direction Functional departments “Delegaciones Especiales” Territorial services “Delegaciones” “Administraciones”

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (I) President (Secretary of State of Finance & Budget) Functional departments General Direction Functional departments “Delegaciones Especiales” Art. 19.5 (RGIT): “Cuando a propuesta, en su caso, de uno o varios Delegados de Hacienda especiales, los Directores generales o Centros competentes lo estimen oportuno, podrán aprobarse planes especiales de actuación de carácter sectorial o territorial” (centralized nature of the General Auditing Plan) Territorial services “Delegaciones” “Administraciones”

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (I) Consejo Superior de Dirección President (Secretary of State of Finance & Budget) Functional departments Comisión Mixta de Coordinación General Direction Functional departments “Delegaciones Especiales” Comité de Coordinación de la Dirección Territorial Territorial services “Delegaciones” “Administraciones”

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (II) • Direction Board • “Consejo Superior de Dirección”: advisory role to the President of the AEAT (political member: Secretary of State of Finance & Budget), Planning (“Plan de Objetivos” & “Plan de Control”) and coordination with the AC’s; the AC’s also participate (6 members out of 15 AC’s, selected every year in the CPFF) (since 2002) • “Comité Permanente de Dirección”: also advisory role (also composed by the Directors of Department); the AC’s do not participate • “Comisión Mixta de Coordinación de la Gestión Tributaria”: board where all the AC’s are represented (since 1997);report in advance of reforms of ceded taxes; exchange of information (AEAT-AC’s); establishment of specific criteria of coordination; general design of the policy of administration of the ceded taxes – equal representation (AEAT vs. AC’s)– it has a permanent Secretary (staff of the AEAT) • “Comité de Coordinación de la Dirección Territorial”: the AEAT itself coordinates with its regional units • Several Commissions that guarantee that the procedures of the AEAT follow the general rules regarding the administration of taxes

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (III) • Central Services:organized by functional areas • Depart. of Tax Management (“Gestión Tributaria”) • Depart. of Tax Auditing (“Inspección Financiera & Tributaria”) • “Delegación Central de Grandes Contribuyentes” (> 100 millions of euros: VAT; > 1 million euros: PIT, etc.)(since 2005, previously: “Oficina Nacional de Inspección” within the Depart. of Tax Auditing) • Depart. of Tax Collection (“Recaudación”) • Depart. of Customs & Specific Taxes (“Aduanas e Impuestos Especiales”) • Depart. of Organization, Planning & Institutional Relations • Depart. of Computer Tax Systems • Depart. of Human Resources and Economic Administration • Law Service

4. The State Tax Administration: “Agencia Estatal de la Administración Tributaria” (AEAT) Organization (& IV) • Territorial Services: reproduces the previous areas, but territorially (i.e., within each AC) • “Delegaciones Especiales” (one per each AC: 17) • “Delegaciones” (min., one per each province: 51) • “Administraciones” (Local offices: 202) • “Administraciones de Aduanas” (Custom Administrations: 37) • “Consejos Territoriales de Dirección para la Gestión Tributaria” (17: relationship AC-”Delegación Especial”): 3 representatives of the AEAT & 2 of the respective AC

5. The Regional Tax Administrations (RTA’s) Basic Data • 15 RTA’s • They carry out a delegated competence from the State (later to be specified tax by tax), subject to the principle of coordination and collaboration among the tax administrations of the AC’s and the AEAT • Usually, in contrast with the AEAT, they do not have a general planning of activities (see Annual Reports of the General Auditing Dept. of the Ministry of Finance & Budget, several years) • The AC’s have the chance of self-organizing their tax administration, including the set up of public firms to carry out certain tasks (e.g., services of tax collection: “Organismo Autónomo Agencia Regional de Recaudación” en Murcia, and others)

5. The Regional Tax Administrations (RTA’s) General View (2002)

5. The Regional Tax Administrations (RTA’s) Tasks

5. The Regional Tax Administrations (RTA’s) Tasks • Incoación de expedientes de comprobación de valores (utilizando los mismos criterios que el Estado: conflictividad, no-uniformidad- quiebra del principio de seguridad jurídica (Defensor del Pueblo))-prioritarias vs. no-prioritarias (Catalunya) • Realización de actos de trámite y de liquidación (ISD: el contribuyente puede “renunciar” a la auto-liquidación; en el resto de casos, auto-liquidación) • Calificación de infracciones e imposición de sanciones • Publicidad e información al público (papel muy importante de Internet) • Modelos de declaración (excepto IP)

5. The Regional Tax Administrations (RTA’s) Tasks • Fuera del territorio de la CA: Inspección de la AEAT o de la CA competente (e.g., caso de Andorra en Catalunya) • Deber de comunicar hechos con trascendencia tributaria a otras administraciones • Planes de Inspección conjuntos (art. 19.9: RGIT) (Galicia o Catalunya)

5. The Regional Tax Administrations (RTA’s) Tasks • Concesión de aplazamientos y fraccionamientos (normativa Estado) • Todos en período voluntario y ejecutivo (normalmente convenio con la AEAT, especialmente fuera del territorio de la CA) • IP: período voluntario – liquidaciones de la CA; en ejecutivo, todas • ITPAJD: no efectos timbrados

6. Collaboration in the Spanish Tax Administration • Externalities in tax administration: the presence of wealth taxes (net wealth tax, inheritance and donations tax, and tax on wealth transfers) in a tax system is usually partly justified because of its value in providing cross-information for the administration of the PIT (that is why, it is justifiable that the tax returns of the NWT are submitted through the AEAT: “comprobación limitada” – “liquidaciones provisionales”; however, the AC’s should also have the adequate technical means to properly control tax compliance in the NWT, i.e., have full access and on time of the information regarding the PIT). NWT-PIT: “Los mecanismos de información y asistencia mútua no siempre funcionan de manera ágil” (Informe sobre la reforma del sistema…., 2002) • 2) Externalities in the legal definition of the obligation to pay taxes: VAT vs. ITPAJD (especially, in the case of ITP and transmission of dwellings). It might not always be clear whether a transfer of wealth is subject to one or to another tax. In those cases, it might be the case that the taxpayer pays the VAT, and later the corresponding AC asks the taxpayer for the payment of the ITPAJD. This certainly creates a situation of defenselessness (in some cases, depending on the timing of the resolution of the legal claims, it could even expire the right to get the money back from the tax authority that improperly collected the tax) and in any case creates indirect costs for the taxpayer (against the arguments set by the LDGC) (even criticized by the “Defensor del Pueblo”, 1998) Is Vertical Collaboration Needed? (I)

6. Collaboration in the Spanish Tax Administration • Solution -Externalities in tax administration: agreements to share information, although there are still problems related with the different computer systems, the delay of the “Oficinas liquidadoras” in providing the required information, no full access to all the relevant information (e.g., whether the person who makes the transfer of wealth is subject to pay the VAT), and so on; in any case, much more limited results concerning collaboration in tax auditing • 2) Solution -Externalities in the legal definition of the obligation to pay taxes VAT vs. ITP: WP in each “Consejo Territorial de Dirección para la Gestión Tributaria” (normally, in all AC’s it is working) – basically, before carrying out a new action (that is, making the taxpayer paying a new tax), it should be agreed between the representative of each layer of government in the commission, and if they do not agree, it will be discussed in the corresponding commission created in the “Consejo Territorial” Is Vertical Collaboration Needed? (& II)

6. Collaboration in the Spanish Tax Administration • Puntos de conexión (art. 10 LOFCA): en aras a la eficacia administrativa. Determinar a quién corresponde la recaudación & qué CA debe gestionar la declaración (ITP: bienes inmuebles: donde esté radicado; constitución hipoteca: donde hayan de ser inscritos; bienes muebles: residencia del adquirente; valore: donde se formalice la operación; AJD: comunidad donde se otorguen los documentos notariales; OS: domicilio fiscal; IS: lugar de residencia del fallecido; ID: bienes inmuebles: donde esté radicado; en otro caso, donde tenga su residencia el adquirente). Prof. Gimeno: case of ISD (Madrid vs. Cantabria: Emilio Botín) • Junta arbitral (arts. 23 & 24 LOFCA) de resolución de conflictos: entre la AEAT y la de una o varias CCAA o entre éstas entre sí en la aplicación de los puntos de conexión. Is Horizontal Collaboration Needed? (I)

6. Collaboration in the Spanish Tax Administration Is Horizontal Collaboration Needed? (& II) View- “Puntos de conexión” : in some cases, the AC’s keep the money from those other AC’s in debt with them (C-León vs. Madrid); in some case, there is not a person in charge of solving the problem (problem of communication: Extremadura); and in other cases, there is simply a delay in transferring the money to the corresponding AC. Solution: “Comisión Mixta de Coordinación de la Gestión Tributaria” (July, 2000) issues a report about the “Establecimiento de mecanismos específicos y seguros de control que permitan detectar la correcta aplicación de las normas de competencia funcional & territorial” (DGT: Instrucción 2/2001): submission of documents: incompetent (communicated to the competent AC) & documents are sent back to taxpayer; tax already paid: transfer of money

6. Collaboration in the Spanish Tax Administration “Puntos de conexión” (Example of Horizontal Collaboration?) Transfers received(2002) (*): Approximate average Source: Informe Recaudación Tributos Cedidos, LGPE (2004)

6. Collaboration in the Spanish Tax Administration “Puntos de conexión” (Example of Horizontal Collaboration?) Transfers done (2002) (*): Approximate average Source: Informe Recaudación Tributos Cedidos, LGPE (2004)

6. Collaboration in the Spanish Tax Administration “Puntos de conexión” (Example of Horizontal Collaboration?) Transfers done(2002) (*): Approximate average Source: Informe Recaudación Tributos Cedidos, LGPE (2004)

6. Collaboration in the Spanish Tax Administration Transfers done(2002) “Puntos de conexión” (Example of Horizontal Collaboration?) (*): Approximate average Source: Informe Recaudación Tributos Cedidos, LGPE (2004) CLM: problems in the constitution of the “Junta Arbitral” with AC’s of “Foral Regime”; LR: Navarra does not even provide the bank account number to carry out the corresponding transfer!

6. Collaboration in the Spanish Tax Administration Particular agreements (“Convenios de colaboración”) • The task of “executive collection” (“even” with Navarra (1995) & DF de Guipúzcoa (1995)) • “Convenio para el suministro de información para finalidades no tributarias” (for departments different from the DGT: con ocasión de la convocatoria de ayudas, becas & subvenciones) • “Convenios en materia de informática tributaria”: in order to posses integrated computer systems (Andalucía (Proyecto “SUR”), Principado de Asturias (Proyecto “TRASGU”), Baleares (Proyecto “MARES”), Canarias, Cantabria (Proyecto “MOURO”), Castilla-La Mancha (Proyecto “GRECO”), Rioja (Proyecto “ORIA”) & Valencia (Proyecto “TIRANT”).

7. (Some) Representative (Chosen) Problems In no particular order: • Currently, the regional governments have a share of 33%in the personal income tax, but this share (with or without taxing power) has already been in force since 1994 (not uniformly across regional governments). The question is: has the AEAT administered properly those shares? Intuitively, the central government – through the AEAT – might be tempted to re-direct its efforts to collect taxes in those regions where that share is lower for the region and/or re-direct its efforts to collect those taxes with a lower share for regional governments. Esteller (2005) has empirically confirmed that hypothesis (“substitution effect”). Similarly, Valencia was worried about the poor tax control of their tax credits in PIT (need to establish specific filters (report: 2002). • Financial effect against the regional governments due to the systematically biased downwards calculus of the transfer of the tax shares administered by the AEAT and delay in the payments. For instance, for the case of the personal income tax share (2003) and for Catalonia, Sánchez-Saché (2006) has estimated a financial cost of 36.000 thousand euros (approx.). • Need to have more information regarding the PIT, including power to decide the tax auditing plan within their territory. Galicia: difficulties for making the annual budget giving the lack of information regarding the PIT (recall: shared tax between the AC’s and the State, but administered by the AEAT)

7. (Some) Representative (Chosen) Problems • Better service for the taxpayer: language (WG in Catalonia) & more offices (e.g., LLeida does not have administrations, just a “Delegación” for the whole province) • Audit Plans adapted to the territory: PIT (better knowledge of local conditions by local authorities?) • Low Efforts in administering & auditing NWT by the AEAT: Extremadura (2002): “La AEAT considera que los Inspectores Jefes tienen instrucciones de hacer actas sobre el IP cada vez que se comprueba el IRPF, pero que es cierto que el número de actas ha disminuido, en estos últimos años, al haberse dirigido las actuaciones inspectoras en mayor medida a IVA, ISOC & Actividades Económicas en el IRPF; no obstante, la AEAT insistirá en prestar más atención a la comprobación de este impuesto”- Valencia (2002): no enough effort in institutionally advertising the tax obligations regarding the NWT

7. (Some) Representative (Chosen) Problems Tax Auditing in the NWT (2000)

Administración Tributaria en España

Administración Tributaria en España

Presentation Transcript

talk-ppt - PowerPoint Presentation

A POWERPOINT PRESENTATION

A PowerPoint Presentation

La pronunciaci ó n en Espa ñol

A POWERPOINT PRESENTATION

A PowerPoint Presentation