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BASE-Gestió d’Ingressos is the autonomous entity of the Diputació de Tarragona (Tarragona Provincial Council) responsible for revenue management which local governments, independent organisations and other administrative bodies delegate to it.

The main services we offer are:

  • Administration, settlement, collection, inspection and scrutiny of all taxes, licence fees and other revenue deriving from public and private law;
  • Information, assistance, guidance, expert advice and financing of public administrations managed by BASE;
  • Production and maintenance of the IT systems required for these services;
  • Carrying out all additional activities needed to improve efficiency. 

BASE-Gestió d’Ingressos is a self-financed entity and operates following the principles of effectiveness, technological innovation and efficiency, aiming to continuously improve the services offered.

Governing bodies

The governing bodies of BASE are the Advisory Board, the President and the Vicepresident. Their composition, powers and legal framework are contained in the Statutes of BASE.

Members of the Advisory Board of BASE

President: Sr. Oscar Sánchez Ibarra

First vice-president: Sr. Fran Morancho López

Second vice-president: Sr. Joan Sans Freixas

Sr. Enric Adell I Moragrega
Sr. Eduard Rovira I Gual
Sr. Ricard Gili I Ferré
Sra. Sílvia Puerto I Lleixà
Sr. Carles Brull I Fornt
Sra. Immaculada Costa Ramon
Sr. Marc Rovira Miró
Sra. Assumpció Castellví Auvi
Sr. Jaume Casañas Carballido
Sr. Pere Segura Xatruch
Sra. Mara Mercè Martorell Comas
Sra. Ana Belén Rodríguez Ros

The Advisory Board is assisted by:

Secretary: Sr. Josep M. Sabaté Vidal
Administrator: Sr. Tomàs Carbonell Vila
Treasurer: Sra. M. Cèlia Argilés Andrés
Chief Executive: Sr. Manel Jardí Boquera

Regulations (in Catalan)

Charter of services

Sample byelaws

Samples of fiscal byelaws elaborated by BASE (in Catalan).

Sample byelaw
Standard forms publishing in the BOPT
Fiscal byelaw nº 1 – Regulation of PROPERTY TAX (2023)
Fiscal byelaw nº 2 – Regulation of TAX ON BUSINESS ACTIVITIES (2023)
Fiscal byelaw nº 3 – Regulation of VEHICLE TAX (2023)
Fiscal byelaw nº 4 – Regulation of TAX ON CONSTRUCTIONS, INSTALLATIONS AND WORKS (2023)
Fiscal byelaw nº 5 – Regulation of CAPITAL GAINS TAX ON PROPERTY TRANSFER (2023) - 5A/5D
Fiscal byelaw nº 6 – Regulation of SPECIAL TAXES (2023)
Fiscal byelaw nº 7 - Regulation of fee for private or special use of the public domain by companies or supply services operators (2023)

Certificates and Awards

ISO 9001 Certification

The Board is aware that the services provided by BASE are necessary for society, so have as a priority to guarantee its development with the highest standards of quality, effectiveness and efficiency.

With this objective, an Integrated Quality Management System certified with the ISO 9001 standard has been designed from 2007 to 2018.

See the ISO 9001 Certificate

Electronic Signature Awards CatCert

Award for the best initiative to use electronic signatures in the relations between the governments, to implement e-GIM, the management system of traffic fines.

For more information, see the Annual Report 2006 - Consorci AOC.

EFQM 500+

European apreciation that certifies the quality in the management systems awarded by the European Foundation for Quality Management.