Recurrent: AEAT/Ministry of Finance

Resolution appealed: R CTBG 0403/2025

In exercise of the right of access to public information, the AEAT/MINISTRY OF FINANCE was requested to access various information on tax inspections of political parties. Specifically, he wondered: (i) if any has been carried out since 2000; (ii) if yes, if any has been directed towards the parties it lists; (iii) broken down by years indicating day/month/year. It was expressly stated in the request that the intended data were numerical data.

The AEAT denies the request indicating that the information concerned is subject to a specific legal regime of access contained in Article 95 LGT that displaces the application of the LTAIBG. It adds that providing the requested information would violate the reservation of data of a tax nature that it imposes in article 34 of the aforementioned LGT and that, in the absence of a specific justification for access, confidentiality must prevail. It also points out that the obligations of transparency that affect political parties are limited, in accordance with the provisions of Article 3 LTAIBG, to the provisions of Article 8(2) of that regulation.

The Council 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.

Mention is made, on the other hand, to resolve this claim, to resolution R CTBG 384/2025, referring to the files initiated by the AEAT to the PSOE, PP, VOX and PODEMOS, and to the weighting applied there between the right to the reservation of tax data and the right of access to public information. On this occasion, the purpose of the claim is limited to knowing the number of inspection procedures opened by the AEAT, a claim more limited to the one previously resolved.

The Council concludes that the complaint must be considered, however, since access to the decisions to initiate and end the proceedings initiated against PSOE, PP, VOX and PODEMOS has already been recognized, which also means obtaining information on the number of proceedings and the date of initiation, it considers it partially, in order to provide the data relating to the other political parties.