Spanish Tax Administration Agency
Agencia Estatal de Administración Tributaria
Agency overview
FormedJanuary 1, 1992; 32 years ago (1992-01-01)
Employees25,909 (2022)[1]
Annual budget1.63 billion (2022)[1]
Jurisdictional structure
Operations jurisdictionSpain
Constituting instrument
  • General State Budget Act, 1990
Specialist jurisdictions
Operational structure
HeadquartersMadrid,  Spain
Agency executives
  • Héctor Izquierdo [es], President
  • Jesús Gascón Catalán[2], Director-General
Parent agencyMinistry of the Treasury
Child agency

The Spanish Tax Administration Agency (Spanish: Agencia Estatal de Administración Tributaria, AEAT), commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and the European Union whose management is entrusted to it by law or agreement.[3]

For the investigation, prosecution and repression of contraband and other crimes related to organized crime, drug trafficking or money laundering it counts on a law enforcement agency, the Customs Surveillance Service.


The Tax Agency was created officially in 1991 by the General State Budget Act of December 27, 1990 (in force since January 1, 1991) but it was not effectively formed until January 1, 1992. It was set up as an autonomous agency attached to the former Ministry of Economy and Treasury through the former Secretariat of State for Finance and Budget. As an autonomous agency, it has its own legal regulation different from that of the General State Administration, a regulation which, without detriment to the essential principles that must preside over every administrative performance, confers a certain autonomy to it in budgetary and personnel management issues.

Helicopter of the AEAT
AEAT headquarters in Logroño, Spain

Functions and mission

It is therefore the Tax Agency's duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the powers for the elaboration and approval of tributary norms nor can it assign, in the aspect of public expenditure, the public resources among the different aims. The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following:

Likewise, other autonomous and local bodies manage own taxes and transferred taxes.

The mission of the Tax Agency is to encourage all citizens to discharge their tax duties. It performs two lines of action to achieve this: on the one hand, the provision of information and assistance services for taxpayers in order to minimise the indirect costs associated with meeting tax obligations and, on the other, through the detection and correction of tax defaults through control actions.[3]

Ship of the AEAT

Government of the agency

The head of the AEAT is the President, a position hold always by the person who holds the office of Secretary of State for Finance. As such, the office of AEAT President is held ex officio by a government official which is appointed by the Council of Ministers at the request of the Minister of Finance.

Due to this, the chief executive of the agency is the Director-General, which has the rank of Under Secretary. The Director-General is appointed in the same way that the President.


AEAT headquarters in El Escorial, Spain

The agency is organized in 17 special delegations, one for each autonomous community. Of these, it depends 39 smallest delegations and another 31 special delegations for customs and special taxes. With competencies throughout the national territory, there is the Central Delegation for Great Taxpayers (which are persons or companies which contribute a lot or with some specials taxes).

See also

Similar revenue services:


  1. ^ a b "2.2. Plantilla y presupuesto - Agencia Tributaria". Retrieved 2023-12-07.
  2. ^ "Jesús Gascón Catalán es el nuevo director de la Agencia Tributaria -". (in Spanish). Retrieved 2019-04-17.
  3. ^ a b Institutional Information
  4. ^ Organization chart