The General Directorate of Taxation forms part of the Ministry of Finance and the Civil Service and is in charge of analysing and designing the overall policy of the state taxation system, proposal, drafting and interpretation of state tax regulations, negotiation and application of agreements to avoid double taxation and many other measures in the field of international taxation.

With respect to interpretation, its responses to queries are binding and set precedents that the Tax Agency must apply.

Here at  Vázquez & Manchón we can help you draw up queries and submit them to this body, the interpretation of the  tax laws  of which can make a drastic difference.

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