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

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

Once the application for and acceptance of the Agreement has been made, the steps to be followed by local entities to implement each of the aspects included in the Agreement are as follows:

Exchanges of information

  1. Supplies from the Tax Agency to local entities

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

      1. Identification details

      2. Census of Liable Taxpayers

      3. Economic Activities Tax

      4. Asset information

      5. Income level:

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

  2. Supplies from local entities to the Tax Agency

    1. Municipal Register

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

    2. Economic Activities Tax

      Content and periodicity: in accordance with current regulations.

    3. Urban planning information (form 995)

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

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

      • Place of presentation: The declaration must be submitted electronically on the integrated website of the Tax Agency in the “Presentation” option of Model 995. Transfer of Urban Information by Local Entities New window .

      To prepare this declaration you can use these tools:

Collaboration in tax collection management

  1. Seizure 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 also debtors of local authorities for public law debts in the seizure phase.

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

      Once authorized, the Local Entity must contact the Head of the Tax Information Technology Department of the Tax Agency Delegation corresponding to its territorial area to request information on this procedure contained in the “Manual on the procedure and electronic submission of seizure orders of the “Consolidated system for managing refunds-discounts in favor of public creditors”.

    • Place of presentation: The declaration must be submitted electronically on the integrated website of the Tax Agency in the “Presentation” option of Model 996. Refund embargo for model 996 New window .

      For each debtor, all debts for which the seizure is requested will be accumulated in a single amount.

    To prepare this declaration you can consult the Registration design 996 New window

  2. Seizure of budget payments made by local entities (Form 997)

     To facilitate the presentation of this file you can consult the Record design 997 New window .