Recurrent: AEAT/ M. de Hacienda.
Recurred resolution: R CTBG 1433/2024
In exercise of the right of access to public information, the AEAT/MINISTRY OF FINANCE was requested to have access to documentation relating to the liquidation and the request for exemption from vehicle registration tax.
The Tax Agency replies by stating that it is not aware of the presentation of any self-liquidation of the Special Tax on Certain Means of Transport, nor of the fact that an application for exemption from said tax has been presented by the taxable person in relation to the reference vehicle.
The claim states that the taxable person who processed the tax was the seller of the vehicle and that, however, the reply received relates to the claimant’s data.
Subsequently, the AEAT issues a resolution that disallows the request for access by invoking, on the basis of D.A.1.2 LTAIBG, the specific regulations in tax matters, in particular articles 34 rights and guarantees of the taxable persons and 95 confidentiality of the data, reports and tax records of Law 58/2003, of 17 December, General Tax (LGT).
The Council, in its resolution, refers to the doctrine of the Supreme Court STS of July 18, 2022 [ECLI:ES:TS:2022:3071], and STS of February 24, 2021 [ECLI:ES:TS:2021:822] which rules out the displacement of the application of the LTAIBG in the field of tax information and, with regard to the scope of the reservation or confidentiality provided for in Article 95 LGT, states that the regulation of the LGT “does not exclude or foresee the possibility of obtaining information from the Tax Administration”. (i) where ‘information does not conflict with the right to privacy of individuals – who are recognised as having the right to restriction of access in Article 34 of the LGT itself’ and (ii) where ‘data held by the Administration may be necessary to enable citizens to assert their rights, or may be informed of public action, information which must comply with the limits set by the Transparency Act itself in Article 14 and the data protection of Article 15’.
The Council estimates the claim because it considers that the conditions are met so that the information of the Tax Administration can be accessed, since the data contained in the requested documents do not affect the privacy of third parties and because they are necessary to know the public performance.