State Tax Administration Agency

The State Tax Administration Agency (AEAT) is an agency of the Spanish authorities responsible for administering state tax and customs of the system and resources of other government and public bodies, national or European Union, whose management is require.


For the investigation, prosecution and suppression of smuggling and other crimes related to organized crime, drug trafficking and money laundering has a character armed body of police, the Customs Surveillance Service.


To fulfill its objective performs two types of action: firstly, the provision of information and taxpayer assistance, trying to minimize the indirect costs that include compliance with tax obligations and, secondly, the pursuit of tax violations by control actions. The integrated management of state tax and customs system is embodied in a wide range of activities, among which are:


-The management, inspection and collection of state taxes except in the Basque Country and Navarre. (Income tax, VAT, Companies and Excise).
-The performance of different functions related to income of the Autonomous Regions and Cities.
-The revenue collection of the European Union.
-Border management and suppression of smuggling.
-The collection rates in the voluntary period of the State Public Sector.
-The executive way of raising revenue in public law of the Central Government and its public agencies.
-Assisting in the prosecution of certain crimes (against the Treasury and contraband).


Website: http://www.agenciatributaria.es/AEAT.internet/Inicio.shtml

Congress of Deputies

The Congress of Deputies is attributed by the Constitution to exercise certain functions, which may, however, concurrent or exclusive casting:

-Exercises in concurrence with the Senate representing the Spanish people, the legislative power, budgetary functions and control of government action.

Exercises with a casting-legislative power, where the Senate to make any amendments or oppose his veto to any bill or law, in these cases must reaffirm the initial draft to be circulated to the King for assent and may do so by an absolute majority after forwarding by the Senate or by simple majority two months after the forwarding.

-Exercises exclusively the functions of granting and withdrawal of confidence in the government, the King proposed the appointment of four judges of the Constitutional Court and the King proposed the appointment of 6 Members of the General Council of the Judiciary.

Website::http://www.congreso.es

inside the Congress

outside the Congress

Official State Bulletin

The Official State Bulletin (BOE) is the official journal of the Spanish state dedicated to the publication of certain laws, regulations and actsobligatoria.La insertion editing, printing, publication and dissemination of the Gazette is entrusted, under decentralization functional, to the State Agency Official Gazette.

In the Gazette are published:

a) The general provisions of state bodies andinternational treaties or conventions.

b) The general provisions of the State governmentin accordance with the provisions of the Statutes of Autonomy and the rules of legal rank made to develop them.

c) The decisions and acts of the constitutional organs of the State, in accordance with their respective organic laws.

d) The provisions are not general, decisions and actions of government departments and other state bodies and public authorities, when a royal decreeor law so require.

e) The summons, subpoena, requisitions andadvertisements when a law or royal decree so provided.

The Council of Ministers may exceptionally agree to publish reports, official papers or documents, the disclosure of which is considered of general interest.

Each issue is divided into 5 parts:

Section I: General provisions

Section II: Officers and staff

Section III: Other provisions

Section IV: Administration of Justice

Section V: Announcements

Website: http://www.boe.es/diario_boe/