{"id":3194,"date":"2021-05-17T18:13:00","date_gmt":"2021-05-17T18:13:00","guid":{"rendered":"https:\/\/enorcerna.com\/wiki\/definition\/state-tax-administration-agency-aeat\/"},"modified":"2021-05-17T18:13:00","modified_gmt":"2021-05-17T18:13:00","slug":"state-tax-administration-agency-aeat","status":"publish","type":"post","link":"https:\/\/enorcerna.com\/wiki\/definition\/state-tax-administration-agency-aeat\/","title":{"rendered":"State Tax Administration Agency (AEAT)"},"content":{"rendered":"<div>\n<p>\n<span itemprop=\"description\"><strong>The State Tax Administration Agency is a public body in charge of managing and collecting state taxes and organizing the resources of other administrations, as well as fighting against tax fraud in Spain.<\/strong><\/span><\/p>\n<p><span id=\"more-81180\"\/><\/p>\n<p>The Tax Agency has the purpose of promoting taxpayer compliance with tax obligations.  But how do you do it?<\/p>\n<ul>\n<li>Through information and assistance to the citizen.<\/li>\n<li>Through the monitoring of tax breaches.  Try to fix it with control actions.<\/li>\n<\/ul>\n<p>The main mission of the Tax Agency is to apply the tax system to comply with the principle set out in the Spanish Constitution.<\/p>\n<p>This constitutional principle pursued by the AEAT: that everyone must contribute to sustaining state public spending according to their economic capacity.<\/p>\n<h2>Origin of the Tax Agency<\/h2>\n<p>The origin of the Tax Agency in Spain takes place on January 1, 1992. Date on which it is definitively and effectively constituted by virtue of article 103 of Law 31\/1990, of December 27. <\/p>\n<p>In the aforementioned Law, it was constituted as a public law entity and originally attached to the Ministry of Economy and Finance.  In this sense, the legal regime on which it is sustained is its own and is different from that of the General State Administration. <\/p>\n<p>However, despite its autonomy in terms of management and budgets, it is directed by the General State Administration.<\/p>\n<h2>Functions of the Tax Agency<\/h2>\n<p>The main functions of the AEAT are the following:<\/p>\n<ul>\n<li>Management, inspection and collection of state taxes, such as income tax (IRPF) or VAT tax.<\/li>\n<li>Revenue collection of the European Union.<\/li>\n<li>Customs management.<\/li>\n<li>Prosecution of smuggling and money laundering.<\/li>\n<li>Collection of public law revenue from the Administration.<\/li>\n<li>Collaboration and cooperation with other States with which there is an agreement for the application of taxes.<\/li>\n<li>Management of the state tax system with the collaboration of the other administrations.<\/li>\n<\/ul>\n<p>The AEAT does not have the functions of preparing and approving tax regulations, this is done through the legislative process.  Nor is it responsible for distributing public resources. <\/p>\n<h2>How is the AEAT structured?<\/h2>\n<p>The AEAT depends on the Ministry of Finance and Public Administrations and is divided in the Spanish territory into 17 Special Delegations that correspond to the 17 Spanish Autonomous Communities.<\/p>\n<p>The AEAT is structured in several bodies:<\/p>\n<ul>\n<li>President.<\/li>\n<li>Managing Director.<\/li>\n<li>Permanent Steering Committee.<\/li>\n<li>Coordination Committee of the Territorial Directorate.<\/li>\n<\/ul>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" loading=\"lazy\" itemprop=\"image\" loading=\"lazy\" src=\"https:\/\/enorcerna.com\/wiki\/wp-content\/uploads\/2021\/05\/State-Tax-Administration-Agency-AEAT.jpg\" alt=\"Pp Page 0001 25\" class=\"wp-image-81181\" width=\"693\" height=\"272\"  \/><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;3194&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;4&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;State Tax Administration Agency (AEAT)&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; 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