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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 adhered to 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 collection management to request the structured information provided for in section A) of point 1 of Clause Four of the aforementioned Agreement from the Tax Agency by telematic means.

This information concerns the following supplies:

  1. Provision of equity information

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

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

  2. Provision of the census of taxpayers

    • Tax roll.The file is only allowed to be generated once per semester (once with the tax registry at 31/12 of the previous year and once at 30/06 of the current year) without any limitation as to the date of starting the service in each semester.Due to the fact that the file generation process may take several minutes and in order to allow the user to cancel the process, it is allowed to generate the file as many times as desired within the day on which it is generated for the first time.

  3. Provision of identification data

    • Identifying data.It provides the name and surname of the natural persons or the company name for legal persons or unincorporated entities, as well as the tax domicile of all of them.

    • Identification data of participants in community of property and civil societies.It facilitates, on the basis of the tax identification number of a community of property or civil partnership, the identification of its partners or participants, as well as the percentage of participation in the community or partnership.

  4. Income level supply

This information is provided in application of article 95.1.b) of Law 58/2003, of 17 December, General Taxation, and its purpose is to collaborate with Local Bodies 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.

In order to be able 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 collection managementNew window New window, the governing body of the Local Entity must have requested its adhesion following the procedure established in its own clauses.This application for membership, sent to the Planning and Institutional Relations Service (formerly the Organisation, Planning and Institutional Relations Department) of the Tax Agency, via the Spanish Federation of Municipalities and Provinces (FEMP), must be accepted by the Director of the aforementioned Service.The acceptance of such membership 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.

  • Through the exchange of files via the Tax Agency's e-Office, so that the requesting body sends a file with the data on the interested parties and downloads a file with the data requested.

    This file exchange uses the system of Cesión inmediata de información (CESII), for which no help program is required 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 at the following links:

    Registration design via CESII - Identity data provision New window

    Register design via CESII - Heritage Information Supplies New window

  • By means of web services (the provision of Identification Data - Tax Address, Bank Accounts and Investment Funds, Income Level), which allows the information to be obtained automatically on-line .This system requires IT developments to be carried out by the entity receiving the information.

    The technical specifications of the supplies available through this channel 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 under the terms set out in the Resolution of 28 June 2012, of the Secretary of State for Public Administrations, approving the Technical Interoperability Standard for Data Intermediation Protocols, to carry out any type of processing essential for managing the exchange of the data transferred by the Tax Agency, it must comply with the conditions established by Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (General Data Protection Regulation).

In particular, it shall ensure that:

  • Has chosen a processor and entered into a contract or legal act with that processor in accordance with the requirements and with the minimum content required by Article 28 of the General Data Protection Regulation.

  • It has determined, in said contract or legal act, the specific measures to be implemented by the data processor that 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 with respect to requests made on your behalf.

  • At the request of the Tax Agency, it shall provide evidence of the above commitments.

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 the taxpayers to which the request refers, but only requires a call to the service for the supply of the entire census of the corresponding Local Entity.

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