Tax & Revenue BOE Importance: 4/10

The Tax Agency expands collaboration between inspectors to cover Chief Inspector vacancies

03 Jul 2026 Effective: 04 Jul 2026 9 views
Who is affected:
Taxpayers under tax inspection and AEAT officials in delegations with Chief Inspector vacancies

Summary

The AEAT allows Delegates to act as Chief Inspectors in offices where that position is vacant. Coordination between tax inspection teams is improved.

Detailed analysis PRO

The resolution modifies AEAT's internal regulations from 1992 to optimize the use of human resources in tax inspection. A new figure is created: Delegates of the Tax Agency may exercise Chief Inspector functions when such a position does not exist or is vacant at their office. This authorization requires a proposal fro…

PRO exclusive content

Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.

Crear cuenta gratis Ver planes PRO

Full official title

Resolución de 23 de junio de 2026, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 24 de marzo de 1992, sobre organización y atribución de funciones a la inspección de los tributos en el ámbito de la competencia del Departamento de Inspección Financiera y Tributaria.

View original source (BOE)

Affected sectors

Self-employed SMEs

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

PRO Plan

Alerts, detailed analysis and private Telegram channel.

From 9.99 EUR/month
Sponsored space
Sponsor the Tax & Revenue category

Your brand in front of thousands of businesses and freelancers tracking the legal changes in your sector.

I want to sponsor it

Related regulations

Tax & Revenue DOUE

Correction of errors in the European VAT Directive

Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.

Companies, self-employed workers and tax advisors applying VAT in European operations
01 Jul 2026 Read more