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Protocol for the implementation of the provision of information for tax purposes by the Autonomous Communities and cities with a statute of autonomy (PROTCCAA - June 2021)

1. Introduction. Subjective and objective scope of the procedure

This document indicates the procedure that the Autonomous Communities and Cities with Statute of Autonomy must follow to request electronically from the Tax Agency structured information for tax purposes.

The information is restricted to bank deposits and shares in investment funds , whose ownership corresponds to debtors of the Autonomous Communities and Cities with Statute of Autonomy, provided that they are tax debts that are in the seizure phase .

  • Bank deposits. Information is provided on the debtor's accounts held in branches of financial institutions located in the territorial scope of the requesting Autonomous Community.

  • Investment funds. Information is provided on the debtor's holdings in investment funds, when the management entity of said fund is located in the territorial scope of the requesting Autonomous Community.

This information is provided in application of article 95.1.b) of Law 58/2003 of 17 December on General Taxation and its purpose is to collaborate with the Autonomous Communities and Cities for the purposes of compliance with tax obligations within the scope of their competencies. In this regard, the provision of information shall not require the consent of the data subject to whom the information relates.

The information must be used exclusively for this purpose and the rules and principles set out in Article 6 of the Ministry of Economy and Finance Order of 18 November 1999 regulating the supply of tax information, as well as, in general, in the regulations governing the protection of personal data and the supply of tax information, must be taken into account for the supply of this information.

This information can be requested through several different IT channels, each of which has its own particularities in an attempt to respond to the different technical situations of the entities receiving the information. Moreover, these procedures are constantly evolving in line with technological developments.

  • By means of the exchange of files through the Electronic Office of the Tax Agency, so that the requesting body sends a file with the data of the interested parties and a file with the requested data is downloaded.

    This file exchange uses the Immediate Transfer of Information (CESII) system, which does not require a help program and the information is obtained immediately.

    The register design of the available supplies, both of the data request file and of the Tax Agency's response file, as well as the description of all its fields, can be found on the website:

    Registration design via CESII - Identification data supplies New window

    Registration design via CESII - Supplies of heritage information New window

  • Through web services , which allows the online collection of information in an automated manner. This system requires IT developments to be carried out by the entity receiving the information.

    The technical specifications of the supplies available via this route are described in the Web Services Index ( Web Services Index for Information Supplies New Window ).

In addition, occasional requests for information other than that offered through the above channels will be processed through the Management of requests for unstructured information New window procedure, a formal mechanism for receiving requests and sending unstructured information to other public bodies.

In the event that the transferee uses third-party infrastructures in the terms provided for in the Resolution of June 28, 2012, of the Secretary of State for Public Administrations, which approves the Technical Standard for Interoperability of Data Intermediation Protocols , to carry out any type of processing essential for the management of the exchange of data transferred by the Tax Agency, you must comply with the conditions established by Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016 regarding the protection of natural persons with regard to the processing of personal data and the free circulation of these data and repealing Directive 95/46/EC (General Regulation of Data Protection).

In particular, it will ensure that:

  • You have selected a data processor and concluded a contract or legal act with the data processor in accordance with the requirements and minimum content required by Article 28 of the General Data Protection Regulation.

  • In said contract or legal act, it has determined the specific measures that the data controller must implement to guarantee the security of the data in accordance with article 32 of the General Data Protection Regulation which, in the case of Public Administrations, requires compliance with the National Security Scheme.

  • You are responsible before the Tax Agency for the use made of the data provided in relation to requests made on your behalf.