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BOE-A-2026-14431 ·3 July 2026 ·Resolution Low impact
Tax

AEAT modifies the organisation and powers of the Financial and Tax Inspection

The Presidency of the State Tax Administration Agency (AEAT) has amended the Resolution of 24 March 1992 to alter the organisation of the Tax Inspection. Specifically, the measure modifies section 6.3 and adds a new additional provision (the fifth) to the regulations governing the organisation and allocation of functions within the Financial and Tax Inspection Department.

In 2 key points

  1. Amendment of section 6.3 of the Resolution of 24 March 1992 (ref. indice BOE)
  2. Incorporation of additional provision 5 into the Inspection's organisational regulations (ref. indice BOE)

How it affects those involved

The resolution affects exclusively the internal structure and the delegation of powers within the Tax Administration. It does not introduce direct changes to the tax burden of taxpayers, but rather reconfigures the organisation of the Financial and Tax Inspection.

Lifecycle

2026-07-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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