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