Suma Gestión Tributaria
Encyclopedia

Established: 1990
Type: Public Body
Industry: Tax Administration
Country
Country
A country is a region legally identified as a distinct entity in political geography. A country may be an independent sovereign state or one that is occupied by another state, as a non-sovereign or formerly sovereign political division, or a geographic region associated with a previously...

:
Spain
Spain
Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...

President
President
A president is a leader of an organization, company, trade union, university, or country.Etymologically, a president is one who presides, who sits in leadership...

:
Luisa Pastor.
Director: Manuel De Juan Navarro.
Staff: 480 employees (2010).
Budget
Budget
A budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods...

:
Euro
The euro is the official currency of the eurozone: 17 of the 27 member states of the European Union. It is also the currency used by the Institutions of the European Union. The eurozone consists of Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg,...

34,8 million (2011).
Website
Website
A website, also written as Web site, web site, or simply site, is a collection of related web pages containing images, videos or other digital assets. A website is hosted on at least one web server, accessible via a network such as the Internet or a private local area network through an Internet...

:
www.suma.es


Suma Gestión Tributaria (Suma) is a 100% public provincial agency set up by the Provincial Council of Alicante
Alicante
Alicante or Alacant is a city in Spain, the capital of the province of Alicante and of the comarca of Alacantí, in the south of the Valencian Community. It is also a historic Mediterranean port. The population of the city of Alicante proper was 334,418, estimated , ranking as the second-largest...

 (Spain
Spain
Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...

) in 1990. It specializes in tax administration: assessment, billing, collection and enforcement. Suma collects the taxes on behalf of each city council with own resources.

Its governing body is the Board of Suma, made up of six Provincial Representatives, the Director, Secretary and delegate responsible for economic affairs, and is chaired by the President of the Provincial Council. There is, in addition, a consultative body, called the Council of Mayors, which guarantees the participation of the delegating Town Councils in the strategies adopted by Suma.

The name, Suma (meaning addition), seeks to express a concept of integration, accumulation, growth, and incorporation. In line with this name and the image of the two blue squares, it has developed a corporative culture based on the principle of greater service for the rate-payer and greater service for the municipality.

Location.

Suma operates in Spain
Spain
Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...

, more specifically in Alicante
Alicante (province)
Alicante or Alacant is a province of eastern Spain, in the southern part of the Valencian Community. It is bordered by the provinces of Murcia on the southwest, Albacete on the west, Valencia on the north, and the Mediterranean Sea on the east...

, one of the 3 provinces which make up the Valencian Community,
together with Valencia
Valencia (province)
Valencia or València is a province of Spain, in the central part of the Valencian Community.It is bordered by the provinces of Alicante, Albacete, Cuenca, Teruel, Castellón, and the Mediterranean Sea...

 and Castellon
Castellón (province)
Castellón or Castelló is a province in the northern part of the Valencian Community, Spain. It is bordered by the provinces of Valencia to the south, Teruel to the west, Tarragona to the north, and by the Mediterranean Sea to the east. The western side of the province is in the mountainous...

.

Activities

Suma is the local agency responsible for the application of local taxes in all town councils of the Alicante Province. Suma is in fact an advance shared-services scheme based on the economies of scale
Economies of scale
Economies of scale, in microeconomics, refers to the cost advantages that an enterprise obtains due to expansion. There are factors that cause a producer’s average cost per unit to fall as the scale of output is increased. "Economies of scale" is a long run concept and refers to reductions in unit...

 principle.

Suma performs an integrated tax management service. It is responsible for the processing of local taxes from the first instance of a taxable activity or property to the receipt of tax payment by the municipal authorities. This involves a number of activities: updating the various payment lists, communicating with customers by issuing bills, collecting the taxes by several means (direct debit, credit card). It is also responsible for the enforcement, from notification to selling assets in auction following legal proceedings of the Taxation Act. Suma can also resolve claims and appeals which arise in the collection process, inspect and monitor the proper declaration and payment of taxes. The collected revenue is deposited in the municipal accounts in a monthly basis.

It has delegated powers for the following taxes and fees:
  • Property Tax (IBI).
  • Economic Activities Tax (IAE).
  • Motor Vehicle Tax (IVTM).
  • Capital Gains on Land (IIVTNU).
  • Tax on Constructions Installations and Works (ICIO).
  • Road Traffic Fines.
  • As well as other local fees specific to each municipal authority (Waste Disposal Fee, Sewage, Garage Entrances, etc.)

Collaboration with other administrative bodies.

Suma´s experience in this field has led it to collaborate with Spanish local authorities and other international organizations.
  • Suma has taken part, as consultants, in drawing up the Strategic Plan for tax services of the Municipal Area of Managua
    Managua
    Managua is the capital city of Nicaragua as well as the department and municipality by the same name. It is the largest city in Nicaragua in terms of population and geographic size. Located on the southwestern shore of Lake Xolotlán or Lake Managua, the city was declared the national capital in...

    .
  • Since 2001, Suma has also worked with the National Association of Portuguese Municipalities, performing analysis and consultancy tasks.
  • In addition it takes an active part in several working groups of the Spanish Federation of Municipalities and Provinces.
  • It has signed a Collaboration Agreement with the Madrid City Council in areas of consultancy and analysis.


Since 2006 Suma closely works with the Island Council of Gran Canaria
Gran Canaria
Gran Canaria is the second most populous island of the Canary Islands, with a population of 838,397 which constitutes approximately 40% of the population of the archipelago...

 in the implementation of a local tax administration system based on Suma model. Also it is working on a similar project with the Majadahonda
Majadahonda
Majadahonda is a municipality in Spain, situated 16 km northwest of Madrid, in the Community of Madrid. In 2009 the population was 66,585 inhabitants .It lies alongside the motorway A6 Madrid-A Coruña....

 Town Council, (Madrid
Madrid
Madrid is the capital and largest city of Spain. The population of the city is roughly 3.3 million and the entire population of the Madrid metropolitan area is calculated to be 6.271 million. It is the third largest city in the European Union, after London and Berlin, and its metropolitan...

 region) since 2005, with considerable success.

Suma has taken part in forums, conferences and international events and collaborates with institutions as IRRV (Institute of Revenues, Rating and Valuation, GB) , Lincoln Institute of Land Policy
Lincoln Institute of Land Policy
The Lincoln Institute of Land Policy is a think tank based in Cambridge, Massachusetts that focuses on the use, taxation, and regulation of land. It conducts research and policy evaluations, holds conferences, provides education and training, supports demonstration projects, and publishes books and...

, USA; IPTI (International Property Tax Institute, CAN) and IAAO (International Association of Assessing Officers, USA). Also it has developed in partnership a number of European projects in the field of vocational training under the auspices of the Leonardo da Vinci programme
Leonardo da Vinci programme
The Leonardo da Vinci programme is a European Commission funding programme focused on the teaching and training needs of those involved in vocational education and training...

.

Facts & Figures

  • On the basis of power delegation agreements, Suma manages local taxes in all municipal areas of the province of Alicante (141 town councils)

  • It deals with approximately 2 million rate-payers.

  • It has a network of 44 fixed branches throughout the province, which in 2010 offered assistance to more than 500,000 customers.

  • In 2010 Suma collected 617.5 million euro for the town councils. 4.3 million tax bills were processed.

style="font-weight: bold; font-size: 1.1em; margin-bottom: 0.5em;" | Presidents of Suma
Period Name Political party
1993-1995 Ilmo. Sr. D. Antonio Mira-Perceval Pastor PSOE
Spanish Socialist Workers' Party
The Spanish Socialist Workers' Party is a social-democratic political party in Spain. Its political position is Centre-left. The PSOE is the former ruling party of Spain, until beaten in the elections of November 2011 and the second oldest, exceeded only by the Partido Carlista, founded in...

1995-2003 Ilmo. Sr. D. Julio de España Moya PP
People's Party (Spain)
The People's Party is a conservative political party in Spain.The People's Party was a re-foundation in 1989 of the People's Alliance , a party led and founded by Manuel Fraga Iribarne, a former Minister of Tourism during Francisco Franco's dictatorship...

2003-2011 Ilmo. Sr. D. José Joaquín Ripoll Serrano PP
People's Party (Spain)
The People's Party is a conservative political party in Spain.The People's Party was a re-foundation in 1989 of the People's Alliance , a party led and founded by Manuel Fraga Iribarne, a former Minister of Tourism during Francisco Franco's dictatorship...

2011-... Ilma. Sra. Dª. Luisa Pastor Lillo PP
People's Party (Spain)
The People's Party is a conservative political party in Spain.The People's Party was a re-foundation in 1989 of the People's Alliance , a party led and founded by Manuel Fraga Iribarne, a former Minister of Tourism during Francisco Franco's dictatorship...

style="font-weight: bold; font-size: 1.1em; margin-bottom: 0.5em;" | Directors of Suma
Period Name
1993-1998 D. Fernando Plaza González
1998-2007 D. José Francisco Trigueros Sellés
2007-2011 D. José López Garrido
2011-... D. Manuel De Juan Navarro

Note: since 1990 to 1993, the name of this public body was Organismo Autonomo Provincial de Gestión Triburaria de Alicante. In 1993, the name was changed to Suma.

External links

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