Spanish Tax Agency Consolidates its Integral Digital Assistance Model (ADI)

Ms. Ana Ortega's picture
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The Spanish Tax Agency´s (AEAT) Strategic Plan 2020-2023 envisaged, as one of its core measures, the development of a new model of interaction and of providing assistance services to taxpayers remotely: the so-called Integral Digital Administration (ADI, by its Spanish acronym). Though the preparations for its implementation started in early 2020, it became a crucial means of service delivery during the pandemic.

The ADI is configured as a virtual counter aiming at providing customized and remote information and assistance services on a 24/7 basis, adding on to the traditional desk services in the local offices. It offers a wide range of services, including the resolution of general queries to information on specific taxpayer files, assistance in complying with tax liabilities obligations and the preparation and submission of tax returns.


It is a multichannel service desk incorporating the different telematic tools that modern technology offers (e.g. virtual assistants, instant chats, video-calls, telephone, click-to-call button of the website) to optimise and streamline assistance to taxpayers. The use of one or more tools depends on the type of service or procedure. A holistic approach has been followed when setting up this new assistance model, since the services provided by the ADIs are integrated into the rest of functionalities and procedures. 


The model has been designed to provide a highest standard service, delivered by skilled officials. This will strengthen homogeneity in tax application criteria thus reinforcing legal certainty. 

The project is being deployed progressively, starting with the creation of the first ADI in Valencia in October 2020 for assistance in VAT, lump sum schemes, censal procedures and some customs procedures. In November 2021, the ADI of Galicia has been set up. The ADIs of Madrid and Andalusia are scheduled for 2022 and 2023 respectively. All of them will have nationwide competencies. Nowadays there are 150 officials working in the ADIs which will progressively be increased to 300 by the end of 2023.


A paper on the ADI has been written for the New Ways of Working series of the OECD-FTA in this regard. It can be found by clicking on the following link: