Recurring: Particular

Recurred resolution: R/0241/2023

In exercise of the right of access to public information, a request for access to the paper copy of the file that was followed by the Tax Inspectorate against the applicant was submitted to the Treasury Inspectorate of the Tax Agency in La Rioja of the Ministry of Finance and Public Service.

The requested Administration agreed to grant access in electronic format, making available to the interested party the necessary tools for viewing (a computer, the assistance of an official, etc. ), as well as providing a copy of it on CD/DVD and pendrive, so that it could print or make a copy of the documents of interest to it, given the volume of the file (more than 16,000 pages) and the fact that most of the documentation had been provided by the claimant herself.

The Council dismisses the complaint, considering that, at the time of the request for access, the reference procedure was in progress, the provisions of the first subparagraph of Additional Provision of the LTAIBG apply, according to which ‘the regulatory regulations of the corresponding administrative procedure shall apply to access by those who have the status of interested parties in an ongoing administrative procedure to the documents that are integrated in it’, so the regime of access to the file is governed by Article 95 of Royal Decree 1064/2007, of 27 July, approving the General Regulations of the tax procedures and common tax procedures.