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Diputación de Málaga

Unique Institutions

Provincial Taxation Board

Office and Heads of Service


RECAUDACION 1The Provincial Taxation Board is an independent administrative body. It has its own legal personality and assets, which enable it to fulfil the aims set out in its statutes. These aims arise from the power and functions assigned to it by the Council, and the local entities within its territorial scope, in addition to matters entrusted or delegated to it by administrations or public bodies to the Council in the areas of management, settlement, inspection and collection of taxes and additional public revenues. The Provincial Taxation Board is also responsible for performing activities which are complementary to or connected to those previously set out, whenever they are necessary to improve efficiency, in accordance with the relevant law and the respective agreements or conventions signed by the delegation.

In so far as the scope of its delegated functions is concerned, it covers functions relevant to tax management and collection, in accordance with the applicable law. Some of these functions include:

A) In the case of the delegation of tax management and collection duties:

  • a. The preparation and communication of express notification tax calculations.
  • b. The concession or denial of exemptions and bonuses.
  • c. The resolution of cases involving the return of undue income.
  • d. The preparation and approval of tax rolls.
  • e. With respect to the tax on mechanical traction vehicles, delegating the task of communicating with the National Traffic Department in so far as registrations, delistings and transfers are concerned.
  • f. The periodic creation and exhibition of tax and rates collection lists.
  • g. The determination of collection periods.
  • h. Sending documents indicating that payment is required.
  • i. The collection of municipal charges, during the voluntary and enforced stages of collection.
  • j. The expedition of payment by individual or collective debtors and the enforcement of collection.
  • k. The liquidation of interests in the case of delayed payment.
  • l. The concession of extensions and the granting of permission to effect payment by instalment.
  • m. The carrying out activities involving the enforced recovery of funds (such as derivations of responsibility, declaration of bad debt, third party proceedings, auctions, etc.)
  • n. The conferral of the right to be considered ‘collaborating entities’ to entities of deposit and revoking this right or establishing limits to this collaboration.
  • o. The resolution of appeals made against previously mentioned activities/decisions.
  • p. Return of undue funds received, as per article 7.1 of R.D. 1163/90.

B) In the case of the delegation of collection management duties exclusively, the delegated functions shall cover all those mentioned from g. onwards.

C) In the case of the delegation of tax inspection duties, delegated functions shall cover all corresponding legal or regulatory acts.