ABSTRACT

A citizen submitted a request for access to information addressed to the State Tax Administration Agency (hereinafter AEAT), through the Ministry of Finance and Public Administrations, which aimed to know information regarding the relationship of companies abroad communicated to the AEAT through models 720 and 750.

The same citizen presents a complaint to the Council of Transparency and Good Governance (CTBG) understanding that his request for administrative silence has been denied. Once the complaints procedure had been opened, the AEAT indicated that it had no record of any previous claims submitted by this citizen.

The Transparency Council considered in its resolution that, since such information is public, in accordance with the provisions of articles 12 and 13 of the LTAIBG, and there are no limits or causes of inadmissibility that prevent it from being provided, the claim submitted should be estimated, and AEAT should therefore provide the claimant with the requested information.

State: Both the ruling of the Administrative Central Court No. 5 and the ruling on appeal of the National High Court are unfavourable to the resolution of the Council of Transparency and Good Governance, that is, to provide information.