Spagna
Paese | Spain |
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Designazione Ente | Agencia Estatal de Administración Tributaria |
Sito web | www.agenciatributaria.es |
Status | Revenue Authority |
Inquadramento istituzionale | The Tax Agency is a public law organisation attached to the Ministry of Finance |
Organigramma | Organigramma - https://www.agenciatributaria.es |
Mandato | 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. https://www.agenciatributaria.es/ |
Autonomia finanziaria | Yes |
Grado di Autonomia finanziaria | As a public law organisation, it has its own legal regulation different from that of the General Administration of the State, a regulation which confers a certain autonomy to it in budgetary and personnel management issues. |
Fiscalità diretta | Yes |
Funzioni di polizia tributaria | Yes |
Funzioni di polizia tributaria (dettagli) | Customs Surveillance is a Sub-Directorate within the Spanish Tax Administration Agency. It organically and functionally reports to the Customs and Excise Duties Department. Its officials have the status of law enforcement officers (fiscal and judicial police) and, given the duties they perform, are authorized to carry statutory weapons.Its activities focus on prosecution of smuggling crimes and infringements, the fight against drug trafficking and related offences, money-laundering, tax fraud and the underground economy. Customs Surveillance Officers work throughout the national territory, its airspace and territorial waters. |
Corpo civile | Yes |
Corpo militare (Ministero della Difesa) | No |
Divise | Yes |
Armi | Yes |
Unità cinofile | No |
Vetture con lampeggianti | Yes |
Accise Energia/alcooli | Yes |
Accise Tabacchi | Yes |
Giochi | No |
Giochi (autorita' competente) | The Dirección General de Ordenación del Juego (Directorate General for the Regulation of Gambling) is the Ministry of Finance body accountable to the State Secretary of the Finance which regulates, authorises, supervises, controls and, if necessary, penalises gambling activities in Spain. https://www.ordenacionjuego.es/ |
Laboratori (anche non in-house) | Yes |
Laboratori (dettagli) | The Subdirección General Químico-Tecnológica is a Sub-Directorate within the Departamento de Aduanas e Impuestos Especiales. Three Regional Laboratories are located in Barcelona, Sevilla and Valencia |
Attaché doganali extra UE | Yes |
Customs Attaché (note) | |
Autorità competente ai sensi Regolamento Europol | Yes |
Customs liaison officer presso Europol | Yes (from automn 2020) |