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Guide for the implementation of the "AEAT-FEMP Agreement on the exchange of tax information and collaboration in collections management with local entities"

The Agreement on the Exchange of Tax Information and Collaboration in Collections Management between the Tax Agency (AEAT) and the Spanish Federation of Municipalities and Provinces (FEMP) covers two different aspects: exchanges of tax information and collaboration in tax collection.

Once the adhesion to the Agreement has been requested and accepted, the steps to be followed by the local entities to implement each of the aspects included in the Agreement are as follows:

Exchanges of information

  1. Tax Agency supplies to local authorities

    1. Supplies for tax purposes under Article 95.1.b) of the Ley General Tributaria (General Tax Law)

      1. Identification details

      2. Census of Liable Taxpayers

      3. Trade income tax

      4. Equity information

      5. Income level:

    2. Supplies for non-tax purposes to avoid paper certificates under Article 95.1.k) of the Ley General Tributaria (General Tax Law)

      • Content: se suministra, en sustitución de los certificados en soporte papel, información necesaria para el ejercicio de las competencias de las Entidades Locales en el marco de los correspondientes procedimientos administrativos, relativa a la situación del cumplimiento de obligaciones tributarias, al nivel de IRPF, datos identificativos y al alta en el censo del IAE.

      • Terms: estos suministros de información no están sometidos a límite de periodicidad y las Entidades Locales podrán solicitarlos cuantas veces lo consideren necesario.

      • More information at Guide for the provision of tax information by telematic means to the Public Administrations in the exercise of their powers New window.

  2. Supplies by local authorities to the Tax Agency

    1. Municipal register

      This supply must only be made by local authorities at the individual request of the Tax Agency.

    2. Trade income tax

      Content and frequency:in accordance with the regulations in force.

    3. Town planning information (form 995)

      • Content:data agreed by the Joint Committee of the Agreement on the settlements of the Tax on Construction, Installations and Works and those of the Tax on the Increase in Value of Urban Land;changes in land classification and planning permission.

      • Deadline:The information is submitted using form 995, according to the periodicity established in the agreement.The information for each financial year shall be submitted during the month of March of the following financial year (Local Bodies that provide the information for the first time may do so at any time during the following year to which the information refers).

      • Where to file the return:The return shall be filed electronically on the integrated website of the Tax Agency in the "Filing" option of Form 995.Transfer of Town Planning Information by Local AuthoritiesNew window.

      You can use these tools to help you prepare this declaration:

Collaboration in collection management

  1. Levy of tax refunds managed by the Tax Agency (Form 996)

    • Content:the procedure allows the Tax Agency to block tax refunds requested by taxpayers who are themselves debtors of Local Bodies for public law debts at the attachment stage.

    • Registration in the Procedure:the local authority must send to the Tax Agency Delegation corresponding to its territorial area the Application form for registration in the telematic procedure (form 996)New window.

      Once authorised, the Local Entity must contact the Head of the Tax Information Technology Unit of the Tax Agency Delegation corresponding to its territorial area to request information on this procedure contained in the "Manual on the procedure and telematic presentation of seizure orders of the "Consolidated system for the management of refunds-discounts in favour of public creditors".

    • Where to file the return:The return shall be filed electronically on the integrated website of the Tax Agency in the "Filing" option of Form 996.Levy of returns of model 996New window.

      For each debtor, all debts for which a seizure is requested shall be aggregated into a single amount.

    To make this declaration you can consult Register design 996New window

  2. Garnishment of budgetary payments made by local authorities (Form 997)

    To facilitate the presentation of this file, please refer to Record layout 997New window.