Webpage of the Ministry of Finance and Public Administration

Taxes, along with dues, fees and charges, and also the local special charges, configure the tax receipts, the main source of financing in Public Administrations' Budgets. The relative importance of each one of these three kind of tax receipts varies according to the level of Public Administration. In the General Government Budget, taxes account for 91% of non-financial revenues. On the other hand, dues, fees and charges are important resources in public organisations that provide public goods and services. Local special charges only exist at the local government level.

For further information:

• Tax measures under Plan E (Spanish Plan for Fostering Economy and Employment)
• Legislation on the main taxes
• Tax regulation novelties (e-book) 
• Projects on Standards and Regulations
• Tax consultations to the Directorate General for Taxes.
• Tax rulings on autonomous regions with special privileges
• Tax forms or returns of the taxes administered by the Tax Agency, and tax liabilities can be conducted through the Online Office the tax aid software downloaded, tax information obtained, and it is also possible to know which powers have been granted to the Autonomous Communities in tax matters.
• Decisions by the Central Administrative Court for Tax and Economic Appeals and information on tax and economic appeals
• Jurisprudence of the Supreme Court and the Constitutional Court
• The Taxpayer Advocate Board
• Revenue statistics and main economic tax figures
• Tax Administration Annual Reports

In the Ministry of Finance and Public Administrations, via the State Secretariat for Finance, the main functions pertaining to the tax system are distributed as follows:

• Tax Agency: Effective enforcement of the state tax and customs system (management, inspection and collection).
• General Secretariat for the Public Treasury: directs and coordinates activities relating to tax policy, the design of the tax system, the forecasting and analysis of tax income and other public income, and the management and implementation of the cadastral register. It is also responsible for the management and coordination of the competencies exercised by the Directorate-General for Taxation, the Directorate-General for the Cadastral Register, and the Central Economic/Administrative Tribunal.
• Directorate General for Taxation: Analysis and design of the overall policy of the national tax system, proposing, drafting and interpreting national tax legislation, negotiating and applying double taxation agreements and other activities relating to international taxation.
• Directorate general for Cadastre
• Administrative Courts for Tax and Economic Appeals: Decisions on tax and economic appeals .
• Directorate-General for Financial Coordination with the Autonomous Regions and Local Entities: Studying, reporting and offering proposals on the rules and measures regarding the tax regime of the territorial entities and the special tax regimes arising in certain territories, without prejudice to the competencies of the Directorate-General for Taxation; the application of the systems agreed with the Basque Country and the Navarra Foral (traditional local law) Region, and other functions relating to the application and management of regional and local financing systems.
• Institute for Fiscal Studies: Investigation and study of the questions on public income and expenditure and analysis and exploitation of tax statistics.
• The Taxpayer Advocate Board: It acts to defend citizens' rights and guarantees in their tax dealings and reports on the claims/complaints and suggestions that are brought to it.