What is the AEAT: functions, structure and what taxes it manages

What is the AEAT

Do you know what the AEAT is? It is one of the organisms that, every time it is mentioned, makes our hair stand on end. And is not for less. But really, would you know how to define its concept and what it was created for?

If you want to fully understand what is State Tax Administration Agency of Spain and get to know it more thoroughly, take a look at what we have prepared.

What is the AEAT

The AEAT refers to the State Tax Administration Agency. It is a Spanish and autonomous body that is part of the Ministry of Finance and Public Administration and is in charge of the management, collection and inspection of taxes and tributes of the Spanish State, as well as the fight against tax fraud and the submerged economy.

Among the functions of the AEAT are the management of the income statement, value added tax (VAT), corporation tax, non-resident income tax, among others. In addition, it is also in charge of the application and control of special tax regimes, such as the regime of modules for small entrepreneurs and the self-employed.

The AEAT also collaborates with other public administrations, both national and international, in the fight against tax fraud and money laundering.

What does the AEAT do?

person calculating their taxes

Now that you know what the AEAT is, the next thing you should know is its functions, that is, what it is in charge of. And in this regard, he has several. Specifically, the following:

  • Management, collection and inspection of taxes and tributes: The AEAT is responsible for the management and collection of taxes and duties, such as the Personal Income Tax (IRPF), the Value Added Tax (VAT), the Corporation Tax, among others.
  • Fight against tax fraud: Its function is to prevent and fight against tax fraud and the underground economy, by carrying out inspections and controls on taxpayers and companies, investigating suspicious activities, and collaborating with other public administrations and international organizations.
  • Application and control of special tax regimes: It is in charge of the application and control of special tax regimes, such as the regime of modules for small entrepreneurs and the self-employed.
  • Collaboration with other public administrations and international organizations: It collaborates with other public administrations, both national and international, in the fight against tax fraud and money laundering.
  • Taxpayer information and assistance: It provides information and assistance to the taxpayer in relation to their tax obligations, through different communication channels such as the telephone, the web page, face-to-face offices, among others.
  • Proposal and preparation of tax regulations: Participates in the proposal and preparation of tax regulations, with the aim of improving the effectiveness and efficiency in the management of taxes and in the fight against tax fraud.

Structure of the Tax Agency

Calculation of taxes to the Treasury

The structure of the Tax Agency (AEAT) is organized into different areas and units, with the aim of carrying out its functions efficiently and effectively. But what is it made up of? Take a look at the structure it has:

  • The Presidency: in charge of the direction and general coordination of the agency.
  • General Sub-Directorate of Tax Management: responsible for the management and collection of taxes and tributes.
  • Sub-Directorate General of Inspection: in charge of the inspection and control of taxpayers' fiscal obligations.
  • Subdirectorate General of Collection: responsible for executive collection and the collection of taxes and tributes.
  • General Sub-Directorate for Planning, Coordination and International Relations: in charge of strategic planning and coordination with other public administrations and international organizations.
  • General Sub-Directorate of Tax Information Technology: responsible for the management of information systems and technologies of the AEAT.
  • General Sub-Directorate of Human Resources: in charge of the management and administration of the agency's human resources.
  • General Sub-Directorate of Legal Services: responsible for legal advice and the defense of the interests of the AEAT.
  • In addition, it has different services and specialized units, such as the National Fraud Investigation Office (ONIF), the National Tax Management Office (ONGT), the territorial delegations, among others. Each of these areas and units has its own functions and responsibilities., and work in a coordinated manner to meet the objectives of the agency.

What are the taxes and fees managed by the AEAT?

Although some of the taxes we have already mentioned before, do you want to know which are all the ones that it manages? Specifically, the following:

  • Personal Income Tax (IRPF): Direct tax that taxes the income and profits obtained by individuals residing in Spain.
  • Corporation Tax (IS): Taxes the profits obtained by companies and companies resident in Spain.
  • Value Added Tax (VAT): Indirect tax that taxes the consumption of goods and services in Spain.
  • Tax on Patrimonial Transfers and Documented Legal Acts (ITP-AJD): Tax levied on asset transfers and documented legal acts, such as the purchase and sale of real estate, vehicles, among others.
  • Inheritance and Gift Tax (ISD): Related to the transmission of goods and rights by inheritance or donation.
  • Non-Resident Income Tax (IRNR): Taxes the income and profits obtained by natural and legal persons not resident in Spain.

In addition to these taxes, the AEAT also manages other taxes, such as the Special Tax on Hydrocarbons or the Tax on Certain Digital Services, among others. The agency is also in charge of managing other taxes that are assigned to the autonomous communities and town halls, such as the Transfer tax and stamp duty (ITP-AJD) and Real Estate Tax (IBI).

What obligations do I have as a taxpayer before the AEAT?

Calculations for Tax Administration

Finally, now that you know what the AEAT is, its functions and the taxes and fees it is responsible for, it is necessary for you to understand the relationship that you have with this body. In other words, the tax obligations that you have to comply with.

Some of the most important are:

  • Register in the AEAT Census of Entrepreneurs, Professionals and Retainers: It is mandatory to be able to comply with your tax obligations.
  • Present the corresponding tax declarations: According to the tax or tribute that corresponds to you.
  • Pay the corresponding taxes and tributes: Always complying with the established dates.
  • Keep adequate accounting and keep it: The conservation must be for five years.
  • Facilitate the checks and inspections carried out by the AEAT: The AEAT has the power to carry out checks and inspections on taxpayers to verify compliance with tax obligations, so you must facilitate them.
  • Collaborate with the AEAT in the fight against tax fraud: Facilitating the information that is required of you.
  • Communicate any change in your tax situation: Especially if it is related to compliance with your tax obligations.

Failure to comply with tax obligations can lead to sanctions and fines, so it is advisable to be up to date with tax obligations.

Do you have more questions about what the AEAT is and what it implies? Leave them in comments.


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