Which public-law body applies the State tax system through management, inspection and collection procedures?
Sources: 1 link, read on 22 October 2026.
Ley 31/1990, de Presupuestos Generales del Estado para 1991 (BOE), art. 103, read on 22 October 2026.
Answer: The State Tax Administration Agency (Agencia Estatal de Administración Tributaria). The law that created it entrusts it with carrying out the actions needed to apply the tax system through management, inspection and collection.
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Task 1 · Government, institutions and legislation Related to question 1087 of the manual
The question in Spanish
¿Qué ente de derecho público aplica el sistema tributario estatal mediante procedimientos de gestión, inspección y recaudación?
The options
- AThe Bank of Spain (Banco de España)El Banco de España
- BThe State Tax Administration Agency (Agencia Estatal de Administración Tributaria)La Agencia Estatal de Administración TributariaCorrect
- CThe National Statistics Institute (Instituto Nacional de Estadística)El Instituto Nacional de Estadística
What the source says
«Corresponde a la Agencia Estatal de Administración Tributaria desarrollar las actuaciones administrativas necesarias para que el sistema tributario estatal y el aduanero se apliquen con generalidad y eficacia a todos los obligados tributarios, mediante los procedimientos de gestión, inspección y recaudación tanto formal como material, que minimicen los costes indirectos derivados de las exigencias formales necesarias para el cumplimiento de las obligaciones tributarias.»
Source: Ley 31/1990, de Presupuestos Generales del Estado para 1991 (BOE), art. 103, read on 22 October 2026. The quotation is in Spanish, as the source prints it; the English wording of the answer is ours.
About number 1087
A practice question written by CiviqPass on the topic of question 1087 of the free CCSE manual (Instituto Cervantes, task 1): it covers a nearby point, in other words. The question and its options are ours.
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