Inspection and scrutiny
The BASE-Gestió d'Ingressos Department of Inspection and Control operates in the area of revenue inspection and scrutiny of taxes (tax on business activity, tax on construction, installations and works, building permits and use of the public domain (tax 1.5), for example). It is involved in the initial agreements, drawing up legal orders, releasing reports, formalising decisions, closure notices and ruling on appeals.
These activities are in compliance with the criteria established in the annual plan for control of tax procedures.
BASE-Gestió d'Ingressos also investigates and rules on sanctions for tax infractions resulting from inspections, through tax management (scrutiny of tax declaration) and tax collection (failure to comply with requests for information or procedures for seizure of wages and salaries, for example).