Guide for the implementation of the "AEAT-FEMP Agreement on the provision of tax information to local entities"
The Agreement on the provision of tax information between the State Tax Administration Agency (AEAT) and the Spanish Federation of Municipalities and Provinces (FEMP) provides for supplies of information the AEAT to Local Entities, on the one hand, for tax purposes and, on the other, for non-tax purposes .
Once full and unconditional accession to the Agreement has been submitted, the steps to be followed by the Local Entities to implement the corresponding supplies are as follows:
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Supplies for tax purposes under article 95.1.b) of the General Tax Law:
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Identification details
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Content: according to agreement.
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Procedure: Immediate transfer of information (CESII) through the Electronic Headquarters and Web Service-Tax Address.
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Terms: This provision of information is not subject to a periodicity limit and Local Entities may request it as many times as they consider necessary.
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More information in Protocol for the implementation of the supplies of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collection Management New window .
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Income level
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Content: according to agreement.
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Procedure: Immediate transfer of information (CESII) through the Electronic Headquarters and Web Service.
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Terms: This provision of information is not subject to a periodicity limit and Local Entities may request it as many times as they consider necessary.
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More information in Protocol for the implementation of the supplies of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collection Management New window .
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Supplies for non-tax purposes to avoid paper certificates under article 95.1.k) of the General Tax Law :
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Content: To replace the paper certificates, information necessary for the exercise of the powers of the Local Entities within the framework of the corresponding administrative procedures, related to the situation of compliance with tax obligations, at the personal income tax level, identification data is provided. and upon registration in the IAE census.
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Terms: These information supplies are not subject to a periodicity limit and Local Entities may request them as many times as they consider necessary.
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More information in Protocol for the implementation of the supplies of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collection Management New window .
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Supplies for non-tax purposes under article 95.1.j) of the General Tax Law
Identification details
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Content: according to agreement.
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Procedure: Immediate transfer of information (CESII) through the Electronic Headquarters and Web Service-Tax Address.
- Terms: This provision of information is not subject to a periodicity limit and Local Entities may request it as many times as they consider necessary.
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More information in the Guide for the provision of tax information electronically to Public Administrations in the exercise of their powers New window .
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