Guide for the implementation of the "AEAT-FEMP Agreement on the provision of tax information to local entities"

The Agreement on the supply of tax information between the State Tax Administration Agency (AEAT) and the Spanish Federation of Municipalities and Provinces (FEMP) provides for supplies of information from the AEAT to Local Entities, on the one hand, for tax purposes and, on the other, for non-tax purposes .

Once the full and unconditional adhesion to the Agreement has been submitted, the steps to be followed by the Local Entities to start up the corresponding supplies are the following:

1. Supplies for tax purposes under article 95.1.b) of the General Tax Law:

   1. Identification details

      • Content: according to agreement.

      • Procedure: Immediate transfer of information (CESII) through the Electronic Office and Web Service-Tax address.

      • Terms: This supply of information is not subject to a limit on frequency and Local Authorities may request it as many times as they consider necessary.

      • More information in Protocol for the implementation of tax information supplies to Local Entities adhering to the Agreement on the Exchange of tax information and collaboration in tax collection management New window .

   2. Income level

      • Content: according to agreement.

      • Procedure: Immediate transfer of information (CESII) through the Electronic Office and Web Service.

      • Terms: This supply of information is not subject to a limit on frequency and Local Authorities may request it as many times as they consider necessary.

      • More information in Protocol for the implementation of tax information supplies to Local Entities adhering to the Agreement on the Exchange of tax information and collaboration in tax collection management New window .

2. Supplies for non-tax purposes to avoid paper certificates under article 95.1.k) of the General Tax Law :

   • Content: In place of paper certificates, the information required for the exercise of the powers of Local Entities within the framework of the corresponding administrative procedures is provided, relating to the status of compliance with tax obligations, at the level of personal income tax, identification data and registration in the IAE census.

   • Terms: These information supplies are not subject to a limit on frequency and Local Authorities may request them as many times as they consider necessary.

   • More information in Protocol for the implementation of tax information supplies to Local Entities adhering to the Agreement on the Exchange of tax information and collaboration in tax collection management New window .

3. Supplies for non-tax purposes under article 95.1.j) of the General Tax Law

   Identification details

   • Content: according to agreement.

   • Procedure: Immediate transfer of information (CESII) through the Electronic Office and Web Service-Tax address.

   • Terms: This supply of information is not subject to a limit on frequency and Local Authorities may request it as many times as they consider necessary.

   • More information in Guide for the provision of tax information electronically to Public Administrations in the exercise of their powers New window .