Overview

• The ATC’s plan director assigns its staff to support the 2027 IRPF campaign before assuming review and application functions in 2028.
• Recruitment efforts aim to add 400 reinforcement agents in 2026 and up to 700 temporary agents in 2027 to serve roughly 360,000 taxpayers.
• A bespoke IT platform is under development alongside plans for temporary offices to underpin the agency’s progressive tax-management role.
• Full devolution hinges on Madrid approving amendments to three financing laws: LOFCA, the common-regime funding law and the state tax cession law.
• ERC warns the timetable risks remaining “paper mojado” without legal reforms, even as President Illa pledges the ATC will operate at full capacity by 2028.