The Spanish Tax Administration Agency (, AEAT), commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and the European Union whose management is entrusted to it by law or agreement. For the investigation, prosecution and repression of contraband and other crimes related to organized crime, drug trafficking or money laundering it counts on a law enforcement agency, the Customs Surveillance Service. History The Tax Agency was created officially in 1991 by the General State Budget Act of December 27, 1990 (in force since January 1, 1991) but it was not effectively formed until January 1, 1992. It was set up as an autonomous agency attached to the former Ministry of Economy and Treasury through the former Secretariat of State for Finance and Budget. As an autonomous agency, it has its own legal regulation different from that of the General State Administration, a regulation which, without detriment to the essential principles that must preside over every administrative performance, confers a certain autonomy to it in budgetary and personnel management issues. Functions and mission It is therefore the Tax Agency's duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the powers for the elaboration and approval of tributary norms nor can it assign, in the aspect of public expenditure, the public resources among the different aims. The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following: The management, inspection and collection of the taxes that belong to the State (Personal Income Tax, Corporation Income Tax, Income Tax for Non-Residents, Value Added Tax and Special Taxes). The performance of important functions in relation to the income of the Autonomous Communities and Autonomous Cities, not only concerning the management of the Income Tax, but also the collection of other income from these regions, whether by legal regulation or by the relevant collaboration agreements. The collection of revenue on behalf of the European Union. The management of customs and the repression of smuggling. The collection of taxes due