Recurrent: Ministry of Finance
Resolution appealed: R CTBG 0354/2025
In exercise of the right of access to public information, the MINISTRY OF FINANCE was requested to access communications between the competent authorities of the Kingdom of Spain and the Principality of Andorra regarding the interpretation of the clause of article 13.5 of the Agreement signed between the two countries to avoid double taxation on income taxes (hereinafter, CDI) between September 2018 and September 2019.
The Ministry issued a decision in which it refused to grant the request in accordance with article 18.1.b) of the LTAIBG, considering that the information requested was of an auxiliary or supportive nature.
Dissatisfied with the reply received, the interested party lodged a complaint with the Council alleging lack of motivation in the decision to refuse admission and the absence of the auxiliary or supporting nature of the information requested, since it was not an internal communication between administrative entities but an official correspondence between two sovereign States (Spain and Andorra) with regard to the interpretation of article 13.5 of the International Law Commission.
At the allegation stage, the Ministry, after invoking Additional Provision No. 2 LTAIBG, focuses its argument on the secret or confidential nature of the exchange of information between contracting States under the provisions of Article 24 of the Convention.
The Council considers the complaint, pointing out that Article 24 of the ILC does not properly establish a special regulation of the right of access to public information for citizens that displaces the general regime established in the LTAIBG, but rather regulates the exchange of information between subscribing States and imposes a duty of secrecy on them with regard to the information exchanged. This duty must be understood as limited to data and information of tax content communicated to the authorities of the other State that are relevant to the exercise of the respective administrative powers, without being extended to the communications exchanged with respect to the interpretation of certain precepts.