Recurrent: AEAT / Ministry of Finance

Recurred resolution: R/0809/2024

In exercise of the right of access to public information, a request was submitted to the State Administration of Tax Administration of the Ministry of Finance for access to the amounts of productivity received by the officials of its Delegation of Valencia, according to a determined level of disaggregation, in the year 2023.

The Administration issued a ruling rejecting access when considering the application of the limit provided for in article 14.1.f) LTAIBG, referring to the equality of the parties in judicial proceedings and effective judicial protection, since a contentious-administrative appeal related to a request for similar access is pending.

The Council considers the claim, since it does not consider that the limit invoked by the Administration is met, since the requested information is of an administrative and non-procedural nature. Thus, it is not a question of information prepared for presentation in a judicial process, not even collected or prepared on the occasion of the filing of an appeal, but of economic information on the ordinary activity attributed to an organ of the Administration.

Furthermore, considering that this is public information according to the definition contemplated in Article 13 LTBG, and that its access must be decided according to the result that yields the weight required in Article 15.3 LTAIBG, in accordance with Interpretative Criterion 1/2015, of June 24, developed jointly by this Council and the Spanish Agency for Data Protection (AEPD), it concludes that, in relation to level 30, 29 and 28 positions (the latter whenever they are freely appointed) or equivalent, it is clear that the right of access to information on remuneration of public employees must prevail, without the express consent of the same.

In addition, the Council takes into consideration the particular circumstance that the applicant for the information is an official of the Delegation of the AEAT of Valencia, member of the Staff Board and trade union delegate, to determine that it is not necessary to articulate the hearing procedure provided for in Article 19.3 LTAIBG, in accordance with the doctrine established in the Judgment of the Supreme Court of 15 October 2020 (ECLI:TS:ES:3195:2020).