Agencia Estatal de Administración Tributaria

The Spanish State Tax Administration Agency (AEAT) is a public body under the Ministry of Finance charged with effectively enforcing the state’s tax and customs system. It manages, audits, and collects taxes such as personal income tax (IRPF), VAT, and corporate tax, as well as other state levies and European Union funds assigned by law or agreement. It also provides taxpayer information and assistance services, oversees compliance with fiscal obligations, and pursues cases of non-compliance.