Spain
The Spanish Tax Agency Self-Assesses its Performance with the TADAT Methodology
The AEAT has conducted a self-assessment of its performance with TADAT assisted by IMF officials, the results of which have been released on 22nd March.
This evaluation activity is envisaged in the AEAT Strategic Plan 2020-2023, which is configured as a dinamic document, subject to adjustments if required to adapt to the changing environment and to set new priorities.
The results have been quite satisfactory, with high scores in a 78% of the indicators of the nine Peformance Outcome Areas assessed.
The report concludes that the AEAT counts with sound tax risk management and censal control procedures, promotes voluntary compliance in a consistent manner and achieves a satisfactory level of submission and payment of taxes.
However, there is some room for improvement in VAT refunding time, or resolution of motions for reversal, for example. Therefore, the AEAT will develop an action plan with measures for upgrade in the indicators with lower score and will adapt the Strategic Plan to the TADAT evaluation results.
The report and the action plan have been published on the AEAT and TADAT websites:
https://www.tadat.org/performanceAssessmentReports
