The Official State Gazette of yesterday April 26 published the Resolution of April 20, 2021, appointing career officials of the Higher Body of State Finance Inspectors.
It is a body of the General Administration of the State attached to the State Tax Administration Agency of the Ministry of Finance of Group A1, whose functions are the financial and tax inspection of companies, self-employed and private individuals. Its tasks include ensuring that businesses, self-employed and private individuals pay their taxes, verifying the truthfulness of taxpayers' returns, verifying whether companies meet the requirements for tax incentives or benefits, and applying special tax regimes.
In order to participate in the selective process, applicants must have the title of Bachelor, Graduate, Engineer or Architect.
The selective process will consist of five exercises; a first written exercise to answer a questionnaire of 14 questions, of which 7 must correspond to Civil and Commercial Law and another 7 will correspond to General Economy and Business Economy. The second exercise consists in the resolution of one or more practical cases of Accounting and Financial Mathematics. The third exercise consists of two parts: a resolution of a professional case study on the Opposition programme and a second part consisting of the direct translation of a text in English, French or German, at the choice of the opposing party. The fourth exercise will consist of the oral presentation of four topics: two subjects of Constitutional and Administrative Law, one topic of Public Finance and another topic of the Spanish Financial System.
And the fifth exercise will consist of the oral presentation of three subjects of Spanish Financial and Tax Law: general part and tax procedures and special part.
All applicants who pass the opposition phase must take advantage of a selective course at the Institute for Fiscal Studies with a duration of 12 academic months.