The Secretariat General for Taxation carries out the jurisdictions determined thereto by the laws, regulations, and decisions issued to implement them, in particular:

  • Adopt the necessary procedures to assess the income tax on taxpayers and exempt thereof in accordance with the Income Tax Law promulgated by RD No 28/2009 and its Executive Regulation promulgated by MD No 130/2012, and other laws in force and the regulations and decisions issued to implement them
  • Adopt the necessary procedures to collect income tax by observing the procedures provided for in the System for collection of Taxes, Fees and other amounts payable to the Units of the Administrative Apparatus of the State promulgated by Royal Decree No. 32/94, and without prejudice to any particular provisions or procedures provided for in the Income Tax Law or its Executive Regulation
  • Carry out any other jurisdictions as determined by a decision from the Minister Responsible for Financial Affairs.