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Protocol for the implementation of the provision of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collections Management (PROTEELL - June 2021)

1. Introduction. Subjective and objective scope of the procedure

This document indicates the procedure to be followed by Local Entities adhering to the Collaboration Agreement between the State Tax Administration Agency and the Spanish Federation of Municipalities and Provinces regarding the exchange of tax information and collaboration in tax collection management to electronically request from the Tax Agency the structured information provided for in section A) of point 1 of Clause Four of the aforementioned Agreement.

This information refers to the following supplies:

  1. Provision of asset-related information

    • Bank deposits. Information is provided on the debtor's accounts deposited in branches of financial institutions located within the provincial area of the requesting body.

    • Investment funds. Information is provided on the debtor's investment fund holdings, when the managing entity of said fund is located within the provincial area of the requesting body.

  2. Provision of the census of taxpayers

    • Tax roll. The file may only be generated once per semester (once with the census as of 31/12 of the previous year and another as of 30/06 of the current year) without any limitation being established as to the date of the invocation of the service in each semester. Since the file generation process can take several minutes and because the user may cancel the process, the file can be generated as many times as desired within the day on which it is generated for the first time.

  3. Provision of identifying details

    • Identification data. Provides the name and surname of natural persons or the company name for legal persons or entities without legal personality, as well as the tax address of all of them.

    • Identification data of members of joint property and civil partnerships. It facilitates, based on the NIF of a community of property or civil society, the identification of its partners or participants, as well as the percentage of participation in said community or society.

  4. Income Level Supply

    • Personal Income Tax (IRPF) data for taxpayers and imputations for non-filers. The types of Income Level supplies in operation are set out in detail in the Protocol or procedure guide (PROTGEN) New window

This information is provided in accordance with article 95.1.b) of Law 58/2003, of 17 December, General Tax Law, and is intended to collaborate with Local Entities for the purposes of compliance with tax obligations within the scope of their powers. 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.

In order to request the information provided for in the Collaboration Agreement between the State Tax Administration Agency and the Spanish Federation of Municipalities and Provinces on the exchange of tax information and collaboration in tax collection management New window New window it is necessary that the governing body of the Local Entity has requested its membership following the procedure established in its own clauses. This application for membership, sent to the Planning and Institutional Relations Service (formerly the Department of Organization, Planning and Institutional Relations) of the Tax Agency, through the Spanish Federation of Municipalities and Provinces (FEMP), must be accepted by the Director of the aforementioned Service. Acceptance of such adhesion will be communicated to each Local Entity through the FEMP.

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 registration design of the available supplies, both for the data request file and for the response file from the Tax Agency, as well as the description of all its fields, can be found on the website at the following links:

    Registration design via CESII - Identification data supplies New window

    Registration design via CESII - Supplies of heritage information New window

  • Through web services (the provision of Identification Data - Tax address, Bank accounts and Investment funds, Income level) , which allows the online obtaining 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 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 for the use made of the data provided in relation to requests made on your behalf.

  • At the request of the Tax Agency, evidence of previous commitments will be provided.

The supply of the census of taxpayers has a specific request procedure, given that it is not necessary to send a file of identifying data of taxpayers to whom the request refers, but only requires calling the service for the supply of the entire census of the corresponding Local Entity to take place.

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.