Antecedentes e hitos normativos

1960: CREATION OF THE INSTITUTE OF FISCAL STUDIES BY DECREE 2.273/1960, OF 1 DECEMBER 1960, OF THE MINISTRY OF FISCAL AFFAIRS, IN RESPONSE TO THE NEED FOR ONGOING SYSTEMATIC RESEARCH ON IMPROVING FISCAL INSTITUTIONS AND ADAPTING THEM TO THE REQUIREMENTS OF ECONOMIC AND SOCIAL POLICY.

1975: THE DECREE 1359/1975, OF 6 JUNE 1975, ESTABLISHED THE ORGANISATION AND FUNCTIONS OF THE SCHOOL FOR FINANCIAL INSPECTION.

1977: THE ORDER OF 12 DECEMBER 1977 APPROVED THE REGULATIONS OF THE OFFICIAL SCHOOL FOR CUSTOMS OFFICERS, CREATED IN 1919.

THE CHANGES IN THE SOCIAL ORIENTATION OF THE SPANISH TAX DEPARTMENT, ARISING FROM THE ADOPTION OF DEMOCRATIC PRINCIPLES, THE AUTONOMOUS STATUS OF THE REGIONS, THE FAR-REACHING REFORMS OF FISCAL POLICY AND THE FINANCIAL SYSTEM, AND THE MAJOR INNOVATIONS IN THE SPHERE OF BUDGETS AND PUBLIC SPENDING, TOGETHER WITH SPAIN’S ENTRANCE INTO THE EUROPEAN COMMUNITY, REQUIRED THE EXISTENCE OF QUALIFIED CIVIL SERVANTS WHO COULD CARRY OUT THE ADMINISTRATIVE AND MANAGEMENT TASKS REQUIRED BY THE NEW CONCEPT OF INLAND REVENUE. FOR THIS REASON THE INLAND REVENUE SCHOOL WAS CREATED, ESSENTIALLY DEVOTED TO THE ONGOING TRAINING OF CIVIL SERVANTS IN SUBJECTS SPECIFIC TO INLAND REVENUE.

1985: ROYAL DECREE 816/1985, OF 8 MAY, CREATED THE INLAND REVENUE SCHOOL, MERGING THE SCHOOL OF FINANCIAL AND TAX INSPECTION AND THE OFFICIAL SCHOOL FOR CUSTOMS OFFICERS.

1987: ROYAL DECREE 222/1987, OF 20 FEBRUARY 1987, CONFIGURED THE INSTITUTE OF FISCAL STUDIES AS A DIRECTIVE CENTRE REPORTING DIRECTLY TO THE STATE SECRETARY FOR INLAND REVENUE, WHICH HAD BEEN CREATED BY ROYAL DECREE 816/1985, OF 8 MAY 1985.

1988: ARTICLE 119 OF LAW 37/1988, OF 28 DECEMBER 1988, ON GENERAL STATE BUDGETS FOR 1989, TRANSFORMED THE INLAND REVENUE SCHOOL INTO AN AUTONOMOUS GOVERNMENT BODY, ATTACHED TO THE MINISTRY OF THE ECONOMY THROUGH THE STATE SECRETARIAT FOR INLAND REVENUE, AND MAKING IT INDEPENDENT OF THE INSTITUTE OF FISCAL STUDIES.

1989: ROYAL DECREE 1254/1989, OF 6 OCTOBER, CONFIGURED THE STATUTORY REGIME OF THE INLAND REVENUE SCHOOL AS AN AUTONOMOUS BODY.

1993: ROYAL DECREE 1725/1993, OF 1 OCTOBER, ENDED THE STATUS OF AUTONOMOUS BODY OF THE INLAND REVENUE SCHOOL, MAKING IT AGAIN PART OF THE INSTITUTE FOR FISCAL STUDIES, WHICH WAS GENERALLY CONFIGURED AS A TRAINING AND RESEARCH CENTRE FOR INLAND REVENUE.

1996: ROYAL DECREE 765/1996, OF 7 MAY, ELIMINATED THE ORGANISATIONAL LEVEL OF GENERAL MANAGEMENT OF THE INSTITUTE OF FISCAL STUDIES, MAKING IT PART OF THE GENERAL TECHNICAL SECRETARIAT OF THE DEPARTMENT, REPORTING TO THE SUB SECRETARIAT FOR ECONOMY.

1996: HOWEVER, ROYAL DECREE 1884/1996, OF 2 AUGUST, ATTACHED THE INSTITUTE OF FISCAL STUDIES TO THE STATE SECRETARIAT OF FISCAL POLICY, ESTABLISHING, IN THE ADDITIONAL FOURTH RULING, THAT WITHIN SIX MONTHS THE GOVERNMENT WOULD DRAW UP A RULING TO DETERMINE THE NATURE, FUNCTIONS AND ORGANISATION OF THE INSTITUTE OF FISCAL STUDIES, AND ITS DEFINITIVE ORGANISATIONAL POSITION.

1997: FURTHER DEVELOPING THE MANDATE OF 1996, THE ROYAL DECREE 1154/1997, OF 11 JULY, SET OUT THE STRUCTURE AND FUNCTIONS OF THE INSTITUTE OF FISCAL STUDIES. (VALID UNTIL 8 JULY 2000), WHICH MADE DEFINITIVE THE ATTACHMENT OF THE INSTITUTE OF FISCAL STUDIES TO THE STATE SECRETARIAT FOR TAXATION, AND ESTABLISHED ITS NATURE, FUNCTIONS AND ORGANISATION. REGARDING THE NATURE OF THE INSTITUTE OF FISCAL STUDIES, ITS CONFIGURATION AS PART OF THE INSTITUTIONAL ADMINISTRATION WAS NOT THEN CONSIDERED NECESSARY FOR THE EXECUTION OF ITS FUNCTIONS AND RESPONSIBILITIES, IT HAVING BEEN DECIDED TO TREAT IT AS A MANAGEMENT CENTRE (GENERAL MANAGEMENT) OF THE GENERAL STATE ADMINISTRATION.