Paese Spain Bandiera della Spagna
Designazione Ente Agencia Estatal de Administración Tributaria
Sito web
Status Revenue Authority
Inquadramento istituzionale The Tax Agency is a public law organisation attached to the Ministry of Finance
Organigramma Organigramma -
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.
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.
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)