Introduction

The provision of tax information must take into account its confidential nature (Articles 34.1.i and 95.1 of Law 58/2003, of 17 December, General Tax Law).

The formalization of collaboration agreements will be necessary when the provision of tax data must be carried out periodically or continuously over time and said data refers to a large number of persons interested or affected by them [Article 4.2. of the Order of 18 November 1999 regulating the supply of tax information to Public Administrations for the development of their functions, as well as the cases considered in Article 113.1 (currently 95.1) of the General Tax Law (BOE, 30-November-1999)].