Recurrent: Ministry of Finance and Public Service (AEAT)

Resolution appealed: R/0321/2022

In exercise of the right of access to information, a request for information was submitted to the AEAT to access the breakdown of citizens who have declared Personal Income Tax (PERSONAL INCOME TAX) for the financial year 2019, with the breakdown indicated.

The Administration ruled that the application was inadmissible on the grounds of inadmissibility provided for in article 18.1.e) LTAIBG, since it is a manifestly repetitive application that reiterates an identical application, made by the same claimant, which was previously resolved.

The Council of Transparency and Good Governance has submitted a complaint pursuant to Article 24.1 LTAIBG, stating that the request cannot be considered manifestly repetitive even if it has a similar purpose relating to a different financial year, given that, in that case, referring to the year 2020, the AEAT replied that they did not yet have the requested information. Hence, the factual budget that determines the application of the cause of inadmissibility provided for in Article 18.1.e) LTAIBG does not exist—it is not a case in which the application leads to saying or resolving something that has already been said or resolved previously, or coincides with a previous one in which the information has already been offered—and it is appropriate to provide the requested information when it exists and is within the scope of provision of the requested body.