Recurrent: AEAT/Ministry of Finance
Resolution appealed: R CTBG 0072/2026
In exercise of the right of access to public information, the Ministry of Finance was requested to have access to a complaint file filed by the claimant with the Provincial Delegation of Castellón of the AEAT.
The AEAT agreed to the inadmissibility of the application based on the provisions of paragraph 2 of the first additional provision LTAIBG, understanding that articles 95, 99 and 114 of Law 58/2003, of December 17, General Taxation (LGT) constitute a specific legal regime of preferential application to the LTAIBG that excludes, in this case, access to the information requested, adding that the protection of personal data is necessary; allegations that it reiterates in the allegations in this procedure.
The Council reiterates its consolidated approach to Article 95 LGT, pointing out that it forms a specific (partial) legal regime of access which, however, cannot be understood in an absolute way, but must be interpreted within the framework of the provisions of the LTAIBG, so that the possibility of accessing information on certain elements with tax content should not be excluded when the information does not conflict with the right to privacy of private individuals, who are recognized as having the right to limit access in Article 34 of the LGT itself, and when the data held by the Public Administration may be necessary to know the limits to which the citizens may have access.
With regard to article 114 of the LGT, which refers to complaints of tax offences, the fact that it provides that the complainant will not be informed of the proceedings carried out does not exclude per se the applicant may apply for access, which must be decided in accordance with the provisions of Article 95 LGT interpreted in accordance with the LTAIBG.
The Council concludes with the partial estimate of the claim, recognizing the claimant ' s right of access:
(i) In the event that their complaint has been filed, to the reports or actions that have given rise to the filing of the complaint; neither the information on whether or not a proceeding has been initiated as a result of the public complaint, nor the reasons for filing the complaint, both of which Article 62.3 LPAC obliges to notify the complainant, without Article 114 LGT preventing it, since it only obliges the complainant not to inform the results of the administrative actions derived from a complaint, without referring either to the beginning or not of the same or to those cases in which they are not initiated due to the filing of the same decree.
(ii) In the event that the complaint has not been filed and the administrative proceedings arising from it have been concluded, to all information in the complaint file, excluding data, reports or records with tax implications of third parties.
Finally, if the complaint has not been filed and the administrative proceedings are ongoing, the complaint must be dismissed, since, in these cases, the interest in access to public information and the preservation of the inspection procedure must prevail, in order to ensure the success of all investigative acts carried out during the investigation phase of a criminal, administrative or disciplinary proceeding.