# Which body is responsible for collecting taxes?

Question 1087 · Task 1 · Government, legislation and civic participation · CCSE 2026

**In Spanish, as in the exam:** ¿Qué organismo se encarga de recaudar los impuestos?

- a) El Tribunal de Cuentas. (The Tribunal de Cuentas (Court of Audit).)
- b) La Agencia Tributaria. (The Agencia Tributaria (Tax Agency).) · Right answer
- c) El Consejo Económico y Social. (The Consejo Económico y Social (Economic and Social Council).)

**Right answer:** b) La Agencia Tributaria.

## Why

The Agencia Tributaria collects the State's taxes. The Tribunal de Cuentas controls how public money is spent, and the Consejo Económico y Social is an advisory body.

Question 1087 of the Manual de preparación de la prueba CCSE 2026 © Instituto Cervantes: https://cervantes.org/sites/public/produccion/files/2026-10/manual-preparacion-prueba-ccse-2026.pdf

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