Recurrent: Fundación Privada Lacustaria 60

Recurred resolution: R/0093/2024

The Lacustaria Foundation requested the Spanish Tax Administration Agency (AEAT), attached to the then Ministry of Finance and Public Function, access to the emails exchanged between the collection area of the AEAT and the corresponding one of the Catalan Tax Agency (ATC), on the occasion of the transfer of some orders of urgency between both agencies.

The AEAT agreed to the inadmissibility of the application on the basis of the provisions of Article 18.1.b) LTAIBG, considering that e-mails constitute auxiliary or supporting information, insofar as they are not procedural in nature, nor are they administrative acts.

The Council recalls, first of all, the strictly reviewing nature of the claim, noting that, in the case under consideration, there has been an alteration in the object of the request, since initially it was intended to access the e-mails exchanged between the two agencies, and the claim requests a copy of certain pre-trial orders. Circumscribed, therefore, the object of the claim, the Council dismisses it, confirming the qualification of the requested information as auxiliary according to the interpretative criterion CI/06/2015; since it is a mere internal communication that does not constitute a procedural act.