Recurrent: AEAT / Ministry of Finance

Recurred resolution: R/0838/2024

In exercise of the right of access to public information, a request for access to information was presented to the State Administration of Tax Administration of the Ministry of Finance, if, after filing a complaint with the company Desarrollo Urbansticos Ría del Roto, S.L, as a result of not having presented the annual accounts of the years 2020 and 2021, some type of file has been opened and, where appropriate, the result of the processing.

The requested body did not respond within the legally established time limit, so the request was deemed rejected by silence and expedites the way of the claim provided for in Article 24 LTAIBG. In addition, it did not reply to the request for a file and allegations made in the course of the proceedings before the Council, so it is not possible to know the reasons behind the refusal to grant access to information.

The Council considers the claim in view of the fact that the requested documentation has the status of public information, and that the requested agency has not justified the application of any of the limits provided for in articles 14 and 15 of the LTAIBG, nor the concurrence of a cause of inadmissibility of its article 18.