The Delegations stem from the provincial Superintendencies, created by the King Charles II. The former Superintendencies date back to 1711, but they were not fully consolidated until 1749. Although the subsequent reformation projects by Martín de Garay (1816) and López Ballesteros (1824) displayed an urge for a reform, the major tax reform was implemented by Mon and Santillán in 1845. In the wake of such reform, the provincial Finance Administration was reorganized; in the capitals, both the administration and the collection of taxes were entrusted to intendents, administrators, treasurers, accountants, inspectors and tax collectors, whereas in the districts, it was assigned to deputy delegates, administrators, custodians, subordinate administrators, delivery persons and tobacconists. In line with the far-reaching changes introduced in 1849, took place the disappearance of the intendencies and the takeover of the intendents' former powers by the civil governors, as well as the progressive establishment of a vigorous tax-collecting structure, which would encompass several administrations, accountant offices and treasuries in the Economic Administrations (1869) and in the Provincial Delegations for Finance (1881). At this very moment, the Law of 9 December 1881 established the provincial economic services and created the figure of the Deputy of Finance. Reliant upon this organism were four newly-created departments, which supervised the economic and tax activities at a provincial level: Administration of Contributions and Revenues, Administration of Properties and Taxes, Treasury and Intervention. The organizational regulation of the provincial economic Administration was approved on the 31st December 1881, and it remained in force until the 1st July, 1885. That year, Cos-Gayón's tax reform led to the vanishing of the Deputies, a figure that will re-emerge by Royal Decree of 14 January, 1886. The Regulations contained therein will be replaced by the regulations enacted on the 11th May, 1888. The original functions of the delegations were organized in four groups: Administration of Contributions and Revenues, Administration of Properties and Taxes, Treasury, Intervention. By Royal Decree of 31 July 1888 the Corps of Archivists, Librarians and Antiques Dealers was assigned the reorganization and service of the Archives from the Treasury Delegations. A new reorganization of the Treasury departments in the provinces took place that same year, and led to the creation of the following departments alongside the 4 former departments: Administration of Customs, Deputy Administrations of Finance, Administrations of Lottery, Salt Factories and Mining Offices. Added to the list were the Public Defender's Office (since 1892), the Finance Inspection Office (since 1903) and the Economic and Administrative Provincial Court (since 1924). The Decree of 21 March 1933 lays down the reestablishment of the Administration of Properties and Territorial Contribution, which separates from the Administration of Government Revenues. In 1941 begins a new process, namely, the creation of a separate organism for each tax, by Order of 25 November, which leads to the establishment of the Income Tax Contribution. The order of 18 February 1943 establishes the creation of the Sección de la Contribución de Usos y Consumos¹under the Administration of Revenues; the former will be referred to as the Expenditure Tax Contribution since 1957. The Law of 11 September 1953 lays down the establishment of the Provincial Court for Contraband and Tax Evasion. The department of Heritage was created b y Decree of 14 February 1963, whereas the department of Turnover Taxes was established by Order of 26 November, 1964. The Law of 11 June 1964 of the Reform of Tax System leads to a major restructuring in the Treasury's peripheral administration, which shall be reflected in the Decree nº 1178 issued on the 3rd July 1965, and in the Order of 31 January, 1966. The Administration of Direct Tributes and Indirect Tributes, the Administration of Services, the Service of Taxation Technical Assistance and the departments of Local and Mechanization Treasuries appear as a result. Decree 407/1971 of 11 March lays down the establishment of the Administration of Real Estate Taxes, split into a Rural and an Urban department, which incorporated the cadastres and census. Following the tax reform of 1978, the fundamental weight of the system fell upon the direct and the progressive taxes. Its influence on the administrative organization is based on the Royal Decree nº 489 of 20 February 1979, and the Order of 23 May of 1980, which regulates the comprehensive flow chart of the Delegations, and the Royal Decree of 13 June, 1980. Upon the creation of the State Agency for Tax Administration (Law 31/1990 on Budget dated 1991) in 1991, the Delegations of the Treasury will maintain their competencies with regard to intervention, finance and heritage, but their fiscal and customs powers are taken over by the Agency. Roughly the same time takes place the name change of the Delegation of the Treasury (Royal Decree of 30 December, 1990), which acquires its present-day designation "Provincial Delegation for Economy and Finance". The Order issued on the 2nd June 1994 lays down the structure of the State Agency for Tax Administration.