Límites a la colaboración público-privada en los procedimientos tributarios: RTEAC 00/1335/2022, de 20 de febrero de 2025

Abstract

TEAC resolution No. 00/1335/2022, dated 20 February 2025, analyses the legal limits of public-private collaboration in administrative procedures, particularly in tax matters. While the Administration may contract private entities for technical assistance, such involvement cannot extend to the exercise of public authority or procedural management, which must be reserved for civil servants. Failure to comply with this limitation will result in the nullity of the actions taken. The resolution confirms and applies the criterion established by the Supreme Court, which establishes that it is impossible for private entities to process procedures that involve the exercise of public powers.