The Catalan and Spanish tax authorities sign an agreement for the shared management of a tax 10 months after announcing it

BarcelonaIt has been difficult and The Minister of Economy herself acknowledged this a few months ago.But finally, the Catalan and national tax agencies, that is, the State Tax Administration Agency (AEAT) and the Catalan Tax Agency (ATC), have signed an agreement for the shared management of the special tax on certain means of transport (IEDMT) – the vehicle registration tax. This initiative was part of the steps towards the future management of personal income tax (IRPF) within the framework of the new financing system. which has also been delayed

This agreement was promoted and discussed at the Joint Commission on Economic and Fiscal Affairs (CMAEF) of the Spanish State and the Government of Catalonia, held last February. Similarly, the implementation of the agreement regarding the management model for this tax was agreed upon at the Bilateral Commission meeting held in July of this year. According to the Catalan government, "both forums served to advance towards a shared management model for this tax." The vehicle registration tax is a relatively small tax, raising approximately €140 million annually out of a total of €700 million nationwide. Law 22/2009, of December 18, which regulates the financing system for the autonomous communities under the common regime, provides for the delegation of powers to these communities by the State regarding the application of this tax and, in particular, regarding the corresponding tax management, collection, and inspection. For its part, Law 16/2010, of July 16, on the transfer of State taxes to Catalonia, provides for a transitional regime for the effective transfer of the IEDMT (Special Tax on Certain Means of Transport), and states, "for these purposes, that the functions inherent to the management of this tax will continue to be exercised by the State at the request of the autonomous community, upon the transfer of the services assigned to these taxes." The Catalan government states that the agreement "is based on the principles of cooperation, collaboration, and coordination enshrined in Law 40/2015, of October 1, on the legal framework of the public sector." The objective is for the Catalan Tax Agency to manage the Special Tax on Certain Means of Transport (IEDMT), sharing with the State Tax Agency the powers related to the application of the tax within its territory, powers that the Catalan Agency will assume progressively. Therefore, the Spanish Tax Agency (AEAT) and the Catalan Tax Agency (ATC) consider it beneficial to agree on the latter's use of the AEAT's applications for managing the tax, in order to achieve greater efficiency and better use of resources by the administrations involved. Consequently, for the performance of the functions assigned to it in this agreement, the ATC will have access to the tax management applications for the aforementioned tax, and may also access, for these purposes, the information necessary for the management of the IEDMT contained in these applications, and related to its respective territorial scope. All of this with full guarantees regarding the processing and use of information by both administrations.