The Tax Agency expands collaboration between inspectors to cover Chief Inspector vacancies
03 Jul 2026Effective: 04 Jul 202693 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
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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…
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