Recurrent: Ministry of Finance

Resolution appealed: R CTBG 0384/2025

In exercise of the right of access to public information, four requests for information were submitted requesting access to the files initiated by the AEAT since 2000 to the political formations Partido Popular, Vox, Partido Socialista Obrero Español and Podemos that have been finalized with sanction or archive.

The Tax Agency, after accumulating these requests, agreed to inadmit them based on the first, second paragraph LTAIBG Additional Provision.

Once the decision has been appealed to the Council, the Council issued a resolution emphasizing that the reasoning used to disallow applications has been expressly rejected by the Supreme Court and urges the AEAT to decide by weighing the rights and competing interests once it has granted the hearing required in Article 19.3 LTAIBG. After the aforementioned procedure, the AEAT issues a new resolution in which it denies access to the requested information.

The Council, in the resolution issued to resolve this claim, recalls that the General Tax Law does not contain a complete and autonomous regime of access to information, and a general principle or rule of reservation of data with tax relevance as a guarantee of the fundamental right to privacy of citizens. These forecasts cannot be a basis for generally denying access to any data of tax relevance. It also states that requests for access to public information cannot be denied by applying the rules that determine the scope of active advertising obligations.

It is indicated that, in contrast to the right to the reservation of tax data, another constitutional right is being exercised, the right of access to public information enshrined in article 105 of the Constitution and developed in the LTAIBG, so that potential conflicts between the two must be resolved through the weighting of conflicting rights and interests, in order to achieve a solution of balance between the two rights.

The Council concludes by partially estimating the claim, urging AEAT to grant the claimant access to duly anonymized copies of the initial and final decisions of the proceedings initiated since 2000 by AEAT to the aforementioned political formations that have been finalized with sanction or archiving, eliminating, where appropriate, those information whose disclosure poses a risk to the security of the organizations concerned.