Delegated competences

On 5 May 1995, the Diputació de Tarragona agreed to set up an autonomous administrative entity (BASE-Gestió d’Ingressos), to decentralise the execution of its areas of management, payment, inspection, scrutiny and collection of any revenue channelled though legal proceedings. Currently, these powers include revenue deriving from private law.

Competences conferred by other public administrations

From local governments:

• Management and collection of IBI (Property Tax), IAE (Tax on Business Activities) and IVTM (Vehicle Tax).
• Collection of IIVTNU (Capital Gains Tax on Property Transfer), special taxes and ICIO (Tax on Construction, Installations and Works) before or after the deadline.
• Collection of licence fees and other local revenue before or after the deadline.
• Settlement of registration fees for IVTM.
• Management of traffic fines.

 

From the Diputació de Tarragona (Tarragona Provincial Council):

• Collection of the provincial surcharge on IAE (Tax on Business Activities) before or after the deadline.
• Own competences.
• Financial support, through advances, to those local governments delegating tax settlements to BASE.
• Legal, economic and technical advice for local governments.
• Design, production and maintenance of IT systems.

 

From the Ministry of Economy and Internal Revenue:

• Inspections for IAE (Tax on Business Activities).
• Management of municipal fees for IAE. 
• Handling of urban catastral taxes for IBI (Property Tax).

BASE-Gestió d’Ingressos also carries out all the activities required to improve the effectiveness of the procedures associated with or complementary to the mentioned responsibilities.

Depending on the relationship between public administrations and related entities, these functions can also be carried out through collaboration, cooperation, authorised delegation and other appropriate instruments.